Updated September 2026: this article was first published in 2022. The 60-day rule was changed by the Cyprus tax reform in force from 1 January 2026, and the text below reflects the current rules.

In February 2022 the Cyprus tax authorities issued a circular explaining how the 60-day tax residency rule should be applied. The aim was to make the rule clearer and easier to use. Since then, the 2026 tax reform has simplified the rule further.

Current criteria (from 2026)

An individual who does not meet the 183-day rule can be treated as a Cyprus tax resident for a tax year under the 60-day rule if, in that year, they:

1. Spend at least 60 days in Cyprus.
2. Do not spend more than 183 days in total in any other single country.
3. Carry on a business in Cyprus, are employed in Cyprus, or hold an office (such as a directorship) in a company that is tax resident in Cyprus, at any time in the year, and this is not terminated during the year.
4. Own or rent a permanent home in Cyprus.

What changed in 2026

Before 2026, the rule also required that the individual was not tax resident in any other country. The 2026 reform removed that condition.

The 2022 circular

Much of the 2022 circular dealt with how to apply the “not tax resident elsewhere” condition, including for people from countries whose tax year does not follow the calendar year, such as the United Kingdom. As that condition no longer exists, those clarifications no longer affect new applications.

Tax residency certificate

To obtain a Cyprus tax residency certificate under the 60-day rule, the individual applies to the Cyprus Tax Department using the prescribed form, with supporting documents in Greek or English. Documents in other languages must be translated.

Under the 2022 circular, a certificate could be issued during the year, before the 60 days are completed, where the applicant showed:

• evidence of their business, employment or office in Cyprus;
• why the certificate is needed early, for example because a foreign tax authority requires it before income from abroad is paid.

For the full picture, including non-dom status, see our guide to Cyprus tax residency and non-dom and our 2026 tax reform overview.

This article provides general information only and is not tax advice. Please contact us for advice on your own situation.