Cyprus: 60-day tax residency rule
At least 60 days in Cyprus in the tax year (the calendar year)
About This Rule
Counts your days in Cyprus each tax year against the 60-day rule, which needs at least 60 days in Cyprus and every condition below. The day you arrive counts as a day in Cyprus and the day you leave as a day outside, so the app counts nights. If your business or job in Cyprus ends during the year, the rule no longer applies for that year. This tracks the day count only.
Also Requires
- Not more than 183 days in the year in any other country
- A business or a job in Cyprus, or an office (such as a directorship) in a Cyprus tax-resident company, at some point in the year
- A permanent home in Cyprus that you own or rent
Sources
Reviewed September 30, 2026
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Ready-made rules count your days against the limits the law names. They don't decide your visa or residency status, and many laws add conditions a day count can't see.