What is the 183-day tax residency rule in Cyprus?

What is the 183-day tax residency rule in Cyprus?

Under Income Tax Law 118(I)/2002, an individual becomes a Cyprus tax resident by spending more than 183 days in Cyprus in a single calendar year, with no other conditions required. Once that threshold is crossed, the person must declare their worldwide income to the Cyprus Tax Department. Days are counted cumulatively across the year, so the visits need not be consecutive.

How are the 183 days counted?

Day-counting runs over the full calendar year, 1 January to 31 December. The day of arrival in Cyprus counts as a day in Cyprus; the day of departure does not; and separate visits are added together across the year. Someone making several trips that total 184 days has met the threshold, regardless of how long each trip was.

How does it differ from the 60-day rule?

Both rules sit within Income Tax Law 118(I)/2002 and both make you a Cyprus tax resident. The 183-day rule needs only physical presence above the threshold. The 60-day rule needs as few as 60 days but adds conditions: no more than 183 days in any other single country, business or employment ties in Cyprus, and a permanent home there. The separate Schengen 90/180-day visa rule has no bearing on tax residency.