How do I stop being an Israeli tax resident when I move to Cyprus?
Short answer
By moving your centre of life out of Israel. Israel presumes you are resident if you spend 183 days or more there in a tax year, or 30 days in the year and 425 days over that year and the two before; both presumptions can be rebutted.
There is also a test for leaving: someone who spends 183 days or more abroad in each of two consecutive years, and whose centre of life stays outside Israel in the two years after, is treated as a foreign resident for the whole period.
If you meet a day-count presumption but claim not to be resident, you attach Form 1348, the residency declaration, to your annual return.
In July 2025 the Israel Tax Authority published a draft bill that would add fixed day-count tests that cannot be rebutted. We could not confirm that it has been passed; until it is, the rules above apply.
Sources
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 Israel and in Cyprus before you act on it.
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