What is the Cyprus 60-day tax residency rule?
Under Cyprus’s 60-day rule you are a Cyprus tax resident if you spend at least 60 days in Cyprus in the tax year, do not spend more than 183 days in any other single country, and maintain a Cyprus tie — a permanent home plus business or employment in Cyprus. Following the 2026 tax reform the previous “not tax-resident elsewhere” condition no longer applies.
Key facts at a glance
- Minimum days in Cyprus
- at least 60 in the tax year
- Other-country cap
- no more than 183 days in any one country
- Cyprus tie
- permanent home plus business or employment
- Alternative test
- the 183-day rule
- Authority
- Tax Department (mof.gov.cy)
How the 60-day rule works
The 60-day rule lets internationally mobile people become Cyprus tax resident without spending half the year here. You must be present at least 60 days, keep a permanent home in Cyprus, and carry on business or hold employment or an office in a Cyprus company during the year, while not being treated as tax resident in another single state through long presence there.
60-day rule versus the 183-day rule
The older, simpler test makes you tax resident if you spend more than 183 days in Cyprus in a calendar year, with no extra conditions. The 60-day rule is the alternative for those who split their time across countries. You qualify under whichever test you meet.
What changed in the 2026 reform
The 2026 tax reform removed the earlier requirement that you not be tax resident in any other state, simplifying access to the 60-day rule. Always confirm current thresholds with the Tax Department, as reform details continue to be implemented.
Harris Koufettas
Managing Partner · Cyprus Bar R.N.4466 · Harris Koufettas & Associates LLC (R.N.655)
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