When do I stop being resident in India for tax after moving to Cyprus?
Short answer
Under the Income-tax Act 2025, in force since 1 April 2026, you are resident if you spend 182 days or more in India in the tax year, or 60 days in the year and 365 days over the four years before. Indian citizens leaving India for a job abroad are judged on the 182-day test only.
For Indian citizens and people of Indian origin who visit India with Indian income above ₹15 lakh, the 60-day test becomes 120 days. And an Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country is treated as resident.
Becoming tax resident in Cyprus under its 183-day or 60-day rule makes you liable to tax here, which is the point to plan around.
Sources
- CBDT: the Income-tax Act 2025 comes into force on 1 April 2026 incometaxindia.gov.in
- Income Tax Department: residence in India (section 6) incometaxindia.gov.in
Information, not advice. This answer describes the published rules as they stand on 12 October 2026, checked against the sources listed. Tax and residence rules depend on your own circumstances and change; check your position with a tax adviser qualified in India and in Cyprus before you act on it.
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