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Cyprus Tax Residency and Non-Dom for Individuals

Cyprus Individual Tax Residency

Cyprus Tax Residency and Non-Dom for Individuals


As per our previous article regarding Cyprus Tax Residencies, an individual in Cyprus is considered to be tax resident of the island for income tax purposes as long as he/she stays physically for a period exceeding 183 days in total during the year.

People who move in Cyprus and become permanent residents or Citizens of the Republic of Cyprus usually qualify under the 183 days rule thus there is no need to utilise the new law in place.


Under the new law voted by the Cyprus Parliament on the 14th of July 2017, an individual can be considered a tax resident as long as he satisfies the newly introduced ‘’60 days rule’’.

The new law introduced is applicable to an individual as long as the following criteria are met from 1 January 2017.

The individual stays in Cyprus for more than 60 days during a calendar tax year

He or she is not a tax resident of another country

The individual does not reside for a period of 183 days in total in another country.

The individual can prove further his/her economic ties with the island i.e. he/she owns or rents a permanent residence in Cyprus..

The applicant for the 60 day rule performs either business activities in Cyprus or work in Cyprus or is acting as a Director in a Cypriot tax resident Company at any point of time of year under examination

Under the 60 day rule the day of residence is the arrival date at port or airport in the republic of Cyprus while the day of departure from Cyprus counts as a day of non-residency in Cyprus. Applicants should duly stamp their passports during entry and exit from Cyprus Authorities while tickets should be kept with their boarding passes.

Benefits for becoming a Cyprus Tax Resident

K.P.S. Services Ltd can assist you in assessing your Tax Residency status and advice on steps to be taken in obtaining the correct Tax Residence.

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