Cyprus tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Cyprus offers the famous '60-day rule' for tax residency: 60+ days, no other tax residency, business or employment ties to Cyprus, and a Cyprus residence (rented or owned). Combined with the non-dom regime, Cyprus is a favorite for crypto and HNW migrants.
- 60-day rule: only Cyprus + business/employment + residence + no other residency.
- Non-dom regime: 17 years of exemption on dividends and interest.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Cyprus also has a 60-day rule for tax residency under specific conditions (not domiciled elsewhere, employed/have business in Cyprus).
Cyprus tax residency, FAQ
How many days can I spend in Cyprus before becoming a tax resident?
Generally, spending more than 183 days in Cyprus during a calendar year can make you a tax resident. Cyprus also has a 60-day rule for tax residency under specific conditions (not domiciled elsewhere, employed/have business in Cyprus).
How does Cyprus count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Cyprus use?
Cyprus measures residency over calendar year (jan 1 – dec 31).
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