How do I become a Cyprus tax resident?
Short answer
By spending more than 183 days in Cyprus in a calendar year, or under the 60-day rule, which since 1 January 2026 no longer asks you to show that you are not tax resident anywhere else.
The 60-day rule needs all four of these in the same year: at least 60 days in Cyprus; no more than 183 days in any other single country; a permanent home in Cyprus that you own or rent; and a business or a job in Cyprus, or a directorship of a Cyprus tax-resident company, held at some point in the year and not ended during it.
Days are counted simply: the day you leave Cyprus counts as a day outside, the day you arrive as a day inside.
Where your position needs advice, our audit partner or our partner advocate can give it.
Sources
Information, not advice. This answer describes the published position as it stands on 12 October 2026. Requirements, fees and processing times set by the authorities change from time to time; the current position is confirmed before any work starts.
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