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Cyprus tax residency: 183‑day and 60‑day rules

Tax days · EuropeChecked Updated

Cyprus 183 and 60

Tax days
183days in the tax year, or 60 with ties

More than 183 days in Cyprus in total, across one or more stays, in a tax year.12

Two routes
Cyprus tax residence for an individual comes from either the 183-day rule or the 60-day rule.2
A day is
Your day of arrival counts as a day in Cyprus and your day of departure counts as a day outside it. Arriving and leaving on the same day counts as a day in Cyprus.345
Shorter route
The 60-day rule: at least 60 days in Cyprus, no more than 183 days in another country, work or business in Cyprus, and a permanent home there that you own or rent.678910
All four
The 60-day rule applies only if you meet all four conditions, with fewer than 183 days in Cyprus.6
Work ends
If you stop your business or your Cyprus employment ends during the year, you stop being a Cyprus tax resident for that year under the 60-day rule.11
Domicile
After 17 tax-resident years out of the last 20 you are deemed to have a Cyprus domicile.12

Worked example

One flight date, one day either side of the line

  1. You arrive in Limassol on 1 March 2026 and fly out on 31 August. The arrival day is a day in Cyprus and the departure day a day outside, so the count runs 1 March to 30 August: 183 days.34How we count: Calendar days from arrival to the day before departure, both included.
  2. The 183-day rule needs more than 183 days, so 183 does not meet it. Fly out on 1 September instead and the count is 184, over the line.14How we count: The same count with one more day before departure.

The rule it rests on: More than 183 days in Cyprus in total, across one or more stays, in a tax year.12 Your day of arrival counts as a day in Cyprus and your day of departure counts as a day outside it. Arriving and leaving on the same day counts as a day in Cyprus.345

Questions people ask

How many days make you a tax resident of Cyprus?

More than 183 days in Cyprus in total, across one or more stays, in a tax year.12 Cyprus tax residence for an individual comes from either the 183-day rule or the 60-day rule.2

What are the conditions of the Cyprus 60-day rule?

The 60-day rule: at least 60 days in Cyprus, no more than 183 days in another country, work or business in Cyprus, and a permanent home there that you own or rent.678910 The 60-day rule applies only if you meet all four conditions, with fewer than 183 days in Cyprus.6

Do arrival and departure days count in Cyprus?

Your day of arrival counts as a day in Cyprus and your day of departure counts as a day outside it. Arriving and leaving on the same day counts as a day in Cyprus.345

What happens to the 60-day rule if my job in Cyprus ends?

If you stop your business or your Cyprus employment ends during the year, you stop being a Cyprus tax resident for that year under the 60-day rule.11

Sources

12 official pages, each with its exact words
  1. Tax Department, 183-day rule · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words An individual is considered to reside in Cyprus if they stay in Cyprus for one or more periods exceeding 183 days in total during a tax year
  2. Tax Department, tax residency · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words a natural person (individual) is considered a tax resident of Cyprus if they meet the criteria set out either under the 183-day rule or the 60-day rule
  3. Tax Department, day of arrival · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words The day of arrival is counted as a day in Cyprus.
  4. Tax Department, day of departure · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words The day of departure is counted as a day outside Cyprus.
  5. Tax Department, same-day arrival and departure · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words Arrival and departure on the same day is counted as a day in Cyprus.
  6. Tax Department, 60-day rule · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words An individual may be considered a tax resident of Cyprus even if they have not completed 183 days in Cyprus, provided that they meet all of the following conditions
  7. Tax Department, 60-day rule, days in Cyprus · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words They remain in Cyprus for at least 60 days during the tax year
  8. Tax Department, 60-day rule, other countries · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words They do not reside for more than 183 days during the year in another country
  9. Tax Department, 60-day rule, work · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words They carry on any business in Cyprus and/or are employed in Cyprus, whether as an employee and/or office holder
  10. Tax Department, 60-day rule, home · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words They maintain a permanent residence in Cyprus which they own or rent
  11. Tax Department, 60-day rule, work ends · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words if the individual ceases to carry on a business and/or their employment in Cyprus is terminated during the year, the individual ceases to be considered a Cyprus tax resident for that year
  12. Tax Department, deemed domicile · Tax Department, Ministry of Finance of the Republic of Cyprus · read 26 Oct 2026
    Exact words any individual who has been a Cyprus tax resident for income tax purposes for at least 17 out of the last 20 years immediately before the tax year is deemed to acquire a domicile in Cyprus
Checked against Tax Department, Ministry of Finance of the Republic of Cyprus on 26 Oct 2026 Updated 26 Oct 2026

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