Do I still owe state income tax after moving to Cyprus?

Short answer

It depends on the state. California and New York, for example, can keep treating you as a resident after you move abroad unless you meet their specific tests.

California taxes its residents on their income from anywhere. Under a safe-harbour rule, someone abroad under an employment contract for at least 546 days in a row is treated as a nonresident, unless their intangible income, such as investment income, is over $200,000 in a year or the main purpose of the absence is to avoid tax.

New York keeps you resident while it is your domicile, your permanent home, unless you spend at least 450 days in any 548 abroad, no more than 90 days in New York in that period, and stay within a pro-rata limit in the first and last years.

Other states have their own rules; check yours before you go.

Moving to Cyprus, in full

More questions from the US

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 the US and in Cyprus before you act on it.

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