Cyprus Tax Residency Rules

On the 14th of July 2017 the Cyprus parliament voted for a Cyprus tax law amendment adding a second test – the “60 day rule” – for the purposes of determining Cyprus tax residency for individuals. As from tax year 2017, an individual will be considered as a tax resident of Cyprus if the individual satisfies either the current “183 day rule” (Meaning, staying in the Republic for more than 183 days in a calendar year) or the new “60 day rule” for the tax year.

The “60 day rule” applies to individuals who in the relevant tax year:

(i) do not reside in any other single state for a period exceeding 183 days in aggregate, and

(ii) are not tax resident in any other state, and

(iii) reside in Cyprus for at least 60 days, and

(iv) have other defined Cyprus ties.


The rules on taxation in Cyprus of tax resident non-domiciled individuals also apply to non-domiciled individuals who are tax resident under the “60 day rule”.