Cyprus Individual Tax Residency: “60 Days Rule”

Updated September 2026: this article was first published in 2017. The rules below reflect the 2026 tax reform.

An individual is tax resident in Cyprus for a tax year if they spend more than 183 days in Cyprus during that calendar year.

Since 1 January 2017, an individual who does not meet the 183-day rule can also be tax resident under the 60-day rule. From 2026, the conditions are that, in the tax year, the individual:

• spends at least 60 days in Cyprus;
• does not spend more than 183 days in total in any other single country;
• owns or rents a permanent home in Cyprus;
• carries on a business in Cyprus, is employed in Cyprus, or is a director of a Cyprus tax resident company at any time in the year, and this is not terminated during the year.

The previous condition of not being tax resident in any other country was removed by the 2026 tax reform. For full details, including non-dom status, see our guide to Cyprus tax residency and non-dom.

K.P.S. Services Ltd can assess your tax residency position and advise on the steps to establish Cyprus tax residency correctly.