Cyprus Tax Residency Rules
Cyprus grants tax residency under two alternative tests.
| Residency threshold | 60 days |
| Counting window | Calendar year |
| Rule type | Day-count |
| Complexity | 60-day rule (+ conditions) |
| Tax year | Jan 1 – Dec 31 |
| Official source | Official source ↗ |
How Cyprus determines residency
Cyprus grants tax residency under two alternative tests. The 183-day rule: more than 183 days in Cyprus in the calendar year, unconditionally. The 60-day rule: at least 60 days in Cyprus, provided you do not spend more than 183 days in any other single country, carry on business or employment in Cyprus (or hold a directorship in a Cyprus-resident company), and maintain a permanent home in Cyprus, owned or rented.
The 60-day rule is conditional — if the Cyprus employment, business or directorship ends during the year, the rule does not apply for that year. Until 2025 the rule also required not being tax resident in any other state; that condition was abolished from 1 January 2026. The 183-day rule needs no additional conditions.
- 183 days in the calendar year (unconditional)
- 60 days + no other single country over 183 days
- Business, employment or directorship in Cyprus (60-day rule condition)
- Permanent home in Cyprus, owned or rented (60-day rule condition)
Calculate your days in Cyprus
Track your stays against the threshold and see exactly where you stand.
Evidence to keep
Documents that support (or rebut) a Cyprus residency position. Not exhaustive — advisory only.
To prove residency
- Tax Residency Certificate (TD126) Tier 1 · decisive
- Long-term lease agreement Tier 2
- Utility bills in your name Tier 2
To rebut residency
- Foreign tax residency certificate Tier 1 · decisive
- Airline tickets / boarding passes Tier 3
Frequently asked questions
What is the tax residency threshold in Cyprus?
Cyprus generally treats you as a tax resident once you reach 60 days, measured over a calendar year window.
Does Cyprus use a calendar year or a rolling window?
Cyprus's counting window is: Calendar year. This determines how days are aggregated when testing the threshold.
Can I be tax resident in Cyprus with fewer than 60 days?
Yes — beyond the day count, Cyprus also considers: 60 days + no other single country over 183 days; Business, employment or directorship in Cyprus (60-day rule condition); Permanent home in Cyprus, owned or rented (60-day rule condition).
Related guides and tools
Tracking Cyprus alongside other countries?
Elcano monitors your day count in Cyprus and every other jurisdiction you track — in one place. Free, no signup required.
Open ElcanoThis page is for informational purposes only and does not constitute tax or legal advice. Residency rules are applied on a facts-and-circumstances basis. Verify with official sources and consult a qualified advisor for your specific situation.