Cyprus Tax Residency Qualifier
Answer a few questions to determine if you qualify as a tax resident of Cyprus under the 183-day rule or the 60-day rule.
Days Spent in Cyprus
How many days did you spend (or plan to spend) in Cyprus during the tax year?
The day of departure from Cyprus counts as a day outside Cyprus; the day of arrival counts as a day in Cyprus.
Disclaimer
This tool provides a preliminary assessment based on the general rules for Cyprus tax residency. It does not constitute legal or tax advice. The 60-day rule has additional conditions that may need to be verified. Individual circumstances may vary. Please consult with a qualified tax professional for a definitive determination of your tax residency status.
You are a Cyprus tax resident if you spend more than 183 days in Cyprus in a calendar year, or under the 60-day rule if you spend at least 60 days in Cyprus, do not stay more than 183 days in any other single country, and maintain a permanent home together with business, employment or a directorship in Cyprus. Since the 2026 reform, being tax resident in another country no longer prevents 60-day qualification.
How it works
- 183-day rule: more than 183 days of physical presence in Cyprus in the tax year makes you a Cyprus tax resident automatically.
- 60-day rule: at least 60 days in Cyprus, no more than 183 days in any other single country, plus a permanent Cyprus home and Cyprus business, employment or office ties.
- The 2026 reform removed the old condition that you not be tax resident anywhere else; any dual residency is now resolved under the applicable double tax treaty.
- The day of arrival counts as a day in Cyprus; the day of departure does not.
- Cyprus tax residents who are non-domiciled enjoy no SDC on dividends and interest for up to 17 years (a 2.65% GHS contribution still applies).
Frequently Asked Questions
What Our Clients Say
4.9(366+)“I have been using Polycarpos Philippou for both my temporary residency visa application and for my house purchase. Nikolas and Laura both worked very hard to achieve the former, which has just been successfully submitted, and the whole process was a pleasure. Equally, Ioannis and Anita are ensuring my house purchase is running smoothly. I have no hesitation whatsoever in unreservedly recommending Polycarpos Philippou & Associates.”
“I have been delighted with Philippou Law. They met all my legal needs related to buying a property in Cyprus and applying for a residence visa, including supporting me in negotiations with the builder, writing the contract, conveying the property, the KYC process with the bank, registering with the tax authorities and obtaining a VAT reduction certificate. My key contact has been Ioannis Pitsillos, who has been truly outstanding.”