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60-Day Tax Residency Rule

We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse
areas of law, we provide trusted legal solutions for individuals, families, and businesses

60-Day Tax Residency Rule in Cyprus

Cyprus Tax Residency Without Spending Most of the Year Here

Your work, companies and investments may take you across borders. Your tax residence does not necessarily have to move with every flight.

The 60-Day Tax Residency Rule in Cyprus offers qualifying internationally mobile individuals an alternative route to Cyprus tax residency.

NAKLAW helps you determine whether you meet all required conditions, organise the Cyprus connections needed for the rule and understand how residency fits with your Non-Dom and wider tax position.

Check My 60-Day Eligibility
  • Since 2003

    20+ years in Cyprus

  • 4.9★ Google

    Client-rated service

  • 550+ Satisfied Clients

    International clients

  • Fully Licensed

    Cyprus law firm

Could 60 Days Be Enough for You?

The 60-day rule is designed for individuals who meet a specific combination of conditions.

Spending 60 days in Cyprus alone is not enough.

Your position needs to fit together.

  • 60+ DAYS IN CYPRUS

    Spend at least 60 days in Cyprus during the tax year.

  • CYPRUS CONNECTION

    Carry on business, work in a Cyprus tax-resident company or hold an office in a Cyprus tax-resident company, subject to the applicable conditions.

  • PERMANENT HOME

    Maintain a permanent residential property in Cyprus that you own or rent.

  • NO OTHER TAX RESIDENCE

    Do not qualify as a tax resident of another country during the same year.

You must also remain within the applicable limit on days spent in any other single country.

This is a multi-condition test — not a 60-day shortcut.

See If I Qualify

How We Make the Rule Clear

  • 01 — COUNT

    Map your travel. We review where you expect to spend the year and whether you can meet the day-count conditions.

  • 02 — CHECK

    Test every requirement. We check the Cyprus home, employment, business or office conditions and your tax-residency position elsewhere.

  • 03 — CONNECT

    Review the wider position. We consider how Cyprus residency connects with Non-Dom status and relevant income.

  • 04 — DOCUMENT

    Support the residency position. We help with the relevant registrations, declarations and supporting documentation.

One rule. Several conditions. One clear eligibility review.

Built for International Lives

  • FOUNDERS & ENTREPRENEURS

    You run businesses across markets and cannot spend most of the year in one country. We assess whether your Cyprus business connection and travel pattern can support the 60-day route.

  • EXECUTIVES & DIRECTORS

    You hold a qualifying office or professional role connected with Cyprus while travelling internationally. We review whether you meet the full residency test.

  • INTERNATIONAL PROFESSIONALS

    Your work requires frequent international travel, but you want Cyprus to become your established tax base.

  • INVESTORS

    You have international investments and want to explore Cyprus residency and potential Non-Dom treatment.

  • REMOTE BUSINESS OWNERS

    You manage international interests while maintaining genuine connections with Cyprus.

  • NEW CYPRUS RESIDENTS

    You are planning your first Cyprus tax year and want to know whether 60 days or 183 days is the better route.

Your 60-Day Checklist

Before relying on the rule, check each part.

QUESTION WHAT NEEDS TO BE CLEAR
Will I spend at least 60 days in Cyprus? Your Cyprus travel should meet the required minimum during the tax year.
Will I spend too long in another country? Your days in any other single jurisdiction must remain within the applicable limit.
Am I tax resident somewhere else? The rule requires that you are not tax resident in another country for the same year.
Do I have the required Cyprus connection? Employment, business activity or a qualifying office in a Cyprus tax-resident company must satisfy the applicable conditions.
Do I have a permanent home in Cyprus? A qualifying residential property must be owned or rented and available to you.

60-Day Tax Residency Rule in Cyprus

Cyprus Tax Residency Without Spending Most of the Year Here

Your work, companies and investments may take you across borders. Your tax residence does not necessarily have to move with every flight.

The 60-Day Tax Residency Rule in Cyprus offers qualifying internationally mobile individuals an alternative route to Cyprus tax residency.

NAKLAW helps you determine whether you meet all required conditions, organise the Cyprus connections needed for the rule and understand how residency fits with your Non-Dom and wider tax position.

Check My 60-Day Eligibility
  • Since 2003

    20+ years in Cyprus

  • 4.9★ Google

    Client-rated service

  • 550+ Satisfied Clients

    International clients

  • Fully Licensed

    Cyprus law firm

Could 60 Days Be Enough for You?

The 60-day rule is designed for individuals who meet a specific combination of conditions.

Spending 60 days in Cyprus alone is not enough.

Your position needs to fit together.

  • 60+ DAYS IN CYPRUS

    Spend at least 60 days in Cyprus during the tax year.

  • CYPRUS CONNECTION

    Carry on business, work in a Cyprus tax-resident company or hold an office in a Cyprus tax-resident company, subject to the applicable conditions.

  • PERMANENT HOME

    Maintain a permanent residential property in Cyprus that you own or rent.

  • NO OTHER TAX RESIDENCE

    Do not qualify as a tax resident of another country during the same year.

You must also remain within the applicable limit on days spent in any other single country.

This is a multi-condition test — not a 60-day shortcut.

See If I Qualify

How We Make the Rule Clear

  • 01 — COUNT

    Map your travel. We review where you expect to spend the year and whether you can meet the day-count conditions.

  • 02 — CHECK

    Test every requirement. We check the Cyprus home, employment, business or office conditions and your tax-residency position elsewhere.

  • 03 — CONNECT

    Review the wider position. We consider how Cyprus residency connects with Non-Dom status and relevant income.

  • 04 — DOCUMENT

    Support the residency position. We help with the relevant registrations, declarations and supporting documentation.

One rule. Several conditions. One clear eligibility review.

Built for International Lives

  • FOUNDERS & ENTREPRENEURS

    You run businesses across markets and cannot spend most of the year in one country. We assess whether your Cyprus business connection and travel pattern can support the 60-day route.

  • EXECUTIVES & DIRECTORS

    You hold a qualifying office or professional role connected with Cyprus while travelling internationally. We review whether you meet the full residency test.

  • INTERNATIONAL PROFESSIONALS

    Your work requires frequent international travel, but you want Cyprus to become your established tax base.

  • INVESTORS

    You have international investments and want to explore Cyprus residency and potential Non-Dom treatment.

  • REMOTE BUSINESS OWNERS

    You manage international interests while maintaining genuine connections with Cyprus.

  • NEW CYPRUS RESIDENTS

    You are planning your first Cyprus tax year and want to know whether 60 days or 183 days is the better route.

Your 60-Day Checklist

Before relying on the rule, check each part.

QUESTION WHAT NEEDS TO BE CLEAR
Will I spend at least 60 days in Cyprus? Your Cyprus travel should meet the required minimum during the tax year.
Will I spend too long in another country? Your days in any other single jurisdiction must remain within the applicable limit.
Am I tax resident somewhere else? The rule requires that you are not tax resident in another country for the same year.
Do I have the required Cyprus connection? Employment, business activity or a qualifying office in a Cyprus tax-resident company must satisfy the applicable conditions.
Do I have a permanent home in Cyprus? A qualifying residential property must be owned or rented and available to you.

60-Day Rule vs 183-Day Rule

60-DAY RULE 183-DAY RULE
Often suited to internationally mobile individuals. Often suited to people living primarily in Cyprus.
Requires several specific conditions beyond the day count. Primarily relies on spending more than 183 days in Cyprus.
Requires a qualifying Cyprus connection and permanent home. Can be more straightforward where Cyprus is clearly your main year-round base.
Requires careful consideration of residency elsewhere. Naturally fits individuals spending most of the year in Cyprus.

The better rule is the one your real life can support.

Find My Residency Route

Where Non-Dom Enters the Picture

Meeting the 60-day rule can establish Cyprus tax residency.

It does not automatically establish Non-Dom status.

Once residency is clear, we can assess your domicile position and whether the Cyprus Non-Dom regime may provide relevant SDC exemptions on qualifying dividend and interest income.

Visual Route
60-DAY CONDITIONS CYPRUS TAX RESIDENT NON-DOM REVIEW ONGOING COMPLIANCE
Meet every requirement Establish residency Assess domicile status Maintain records and obligations

Residency opens the door. Non-Dom is the next assessment.

Why International Clients Choose NAKLAW

The 60-day rule sits at the intersection of travel, tax residency, Cyprus business connections, Non-Dom status and international tax exposure.

NAKLAW looks at those pieces together.

  • 20+ Years in Cyprus

    Established Cyprus legal practice since 2003.

  • International Perspective

    Particularly relevant for clients whose work, companies and investments cross borders.

  • Practical Planning

    We translate the legal requirements into practical questions about your actual year and circumstances.

60-Day Tax Residency Rule in Cyprus

Cyprus Tax Residency Without Spending Most of the Year Here

Your work, companies and investments may take you across borders. Your tax residence does not necessarily have to move with every flight.

The 60-Day Tax Residency Rule in Cyprus offers qualifying internationally mobile individuals an alternative route to Cyprus tax residency.

NAKLAW helps you determine whether you meet all required conditions, organise the Cyprus connections needed for the rule and understand how residency fits with your Non-Dom and wider tax position.

Check My 60-Day Eligibility
  • Since 2003

    20+ years in Cyprus

  • 4.9★ Google

    Client-rated service

  • 550+ Satisfied Clients

    International clients

  • Fully Licensed

    Cyprus law firm

Could 60 Days Be Enough for You?

The 60-day rule is designed for individuals who meet a specific combination of conditions.

Spending 60 days in Cyprus alone is not enough.

Your position needs to fit together.

  • 60+ DAYS IN CYPRUS

    Spend at least 60 days in Cyprus during the tax year.

  • CYPRUS CONNECTION

    Carry on business, work in a Cyprus tax-resident company or hold an office in a Cyprus tax-resident company, subject to the applicable conditions.

  • PERMANENT HOME

    Maintain a permanent residential property in Cyprus that you own or rent.

  • NO OTHER TAX RESIDENCE

    Do not qualify as a tax resident of another country during the same year.

You must also remain within the applicable limit on days spent in any other single country.

This is a multi-condition test — not a 60-day shortcut.

See If I Qualify

How We Make the Rule Clear

  • 01 — COUNT

    Map your travel. We review where you expect to spend the year and whether you can meet the day-count conditions.

  • 02 — CHECK

    Test every requirement. We check the Cyprus home, employment, business or office conditions and your tax-residency position elsewhere.

  • 03 — CONNECT

    Review the wider position. We consider how Cyprus residency connects with Non-Dom status and relevant income.

  • 04 — DOCUMENT

    Support the residency position. We help with the relevant registrations, declarations and supporting documentation.

One rule. Several conditions. One clear eligibility review.

Built for International Lives

  • FOUNDERS & ENTREPRENEURS

    You run businesses across markets and cannot spend most of the year in one country. We assess whether your Cyprus business connection and travel pattern can support the 60-day route.

  • EXECUTIVES & DIRECTORS

    You hold a qualifying office or professional role connected with Cyprus while travelling internationally. We review whether you meet the full residency test.

  • INTERNATIONAL PROFESSIONALS

    Your work requires frequent international travel, but you want Cyprus to become your established tax base.

  • INVESTORS

    You have international investments and want to explore Cyprus residency and potential Non-Dom treatment.

  • REMOTE BUSINESS OWNERS

    You manage international interests while maintaining genuine connections with Cyprus.

  • NEW CYPRUS RESIDENTS

    You are planning your first Cyprus tax year and want to know whether 60 days or 183 days is the better route.

Your 60-Day Checklist

Before relying on the rule, check each part.

QUESTION WHAT NEEDS TO BE CLEAR
Will I spend at least 60 days in Cyprus? Your Cyprus travel should meet the required minimum during the tax year.
Will I spend too long in another country? Your days in any other single jurisdiction must remain within the applicable limit.
Am I tax resident somewhere else? The rule requires that you are not tax resident in another country for the same year.
Do I have the required Cyprus connection? Employment, business activity or a qualifying office in a Cyprus tax-resident company must satisfy the applicable conditions.
Do I have a permanent home in Cyprus? A qualifying residential property must be owned or rented and available to you.

60-Day Rule vs 183-Day Rule

60-DAY RULE 183-DAY RULE
Often suited to internationally mobile individuals. Often suited to people living primarily in Cyprus.
Requires several specific conditions beyond the day count. Primarily relies on spending more than 183 days in Cyprus.
Requires a qualifying Cyprus connection and permanent home. Can be more straightforward where Cyprus is clearly your main year-round base.
Requires careful consideration of residency elsewhere. Naturally fits individuals spending most of the year in Cyprus.

The better rule is the one your real life can support.

Find My Residency Route

Where Non-Dom Enters the Picture

Meeting the 60-day rule can establish Cyprus tax residency.

It does not automatically establish Non-Dom status.

Once residency is clear, we can assess your domicile position and whether the Cyprus Non-Dom regime may provide relevant SDC exemptions on qualifying dividend and interest income.

Visual Route
60-DAY CONDITIONS CYPRUS TAX RESIDENT NON-DOM REVIEW ONGOING COMPLIANCE
Meet every requirement Establish residency Assess domicile status Maintain records and obligations

Residency opens the door. Non-Dom is the next assessment.

Why International Clients Choose NAKLAW

The 60-day rule sits at the intersection of travel, tax residency, Cyprus business connections, Non-Dom status and international tax exposure.

NAKLAW looks at those pieces together.

  • 20+ Years in Cyprus

    Established Cyprus legal practice since 2003.

  • International Perspective

    Particularly relevant for clients whose work, companies and investments cross borders.

  • Practical Planning

    We translate the legal requirements into practical questions about your actual year and circumstances.

What Our Clients Say

Naklaw guided our Cyprus company incorporation professionally. Every document was prepared accurately, communication remained clear, and the entire registration process was completed smoothly and on schedule.

— Michael Anderson

Nak Law handled our property purchase with exceptional professionalism. They reviewed contracts carefully, protected our interests, and ensured every stage progressed without issues.

— David Cooper

„Naklaw hat uns bei unserer Firmengründung in Zypern professionell begleitet. Alle Dokumente wurden sorgfältig vorbereitet, und die Kommunikation war während des gesamten Prozesses klar.“

— Michael Anderson

„Nak Law hat unseren Immobilienkauf professionell begleitet, die Verträge sorgfältig geprüft und unsere Interessen während der gesamten Transaktion geschützt.“

— David Cooper

«Юристы Naklaw профессионально сопровождали регистрацию нашей компании на Кипре. Все документы были подготовлены вовремя, а консультации всегда были понятными и полезными.»

— Александр Иванов

«Получили профессиональную помощь по вопросам налогового резидентства. Команда подробно объяснила все требования и сопровождала нас на каждом этапе.»

— Елена Смирнова

“Naklaw ליוו אותנו בהקמת החברה בקפריסין בצורה מקצועית מאוד. כל המסמכים הוכנו בזמן, ההסברים היו ברורים והשירות היה איכותי.”

— יונתן כהן

“Naklaw בדקו את ההסכמים המסחריים שלנו בקפידה רבה. קיבלנו המלצות ברורות ושירות מקצועי שהעניק לנו ביטחון בהחלטות העסקיות.”

— אלכס רוזן

60-Day Residency FAQs

Is spending 60 days in Cyprus enough?

No. You must satisfy the full set of conditions applicable to the 60-day tax-residency rule.

Can I be tax resident in another country too?

The Cyprus 60-day route requires that you are not tax resident in another country during the relevant tax year. You should therefore check your position under other countries' domestic laws carefully.

Do I need a home in Cyprus?

Yes. The rule requires a permanent residential property in Cyprus that you own or rent.

Do I need to work in Cyprus?

The rule requires an applicable Cyprus connection, which can involve carrying on business, employment or holding an office in a Cyprus tax-resident person/company, subject to the specific legal requirements.

Does the 60-day rule automatically make me Non-Dom?

No. It establishes tax residency where all conditions are met. Your domicile status is then assessed separately.

Do I need to qualify again every year?

Your circumstances should be reviewed for each tax year in which you intend to rely on the 60-day rule.

Make the 60-Day Tax Residency Rule in Cyprus Fit Your International Life.

You should not have to guess whether your flights, Cyprus home and business connections add up to tax residency.

NAKLAW helps internationally mobile individuals use the 60-Day Tax Residency Rule in Cyprus with clear eligibility planning, Non-Dom guidance and supporting tax-residency documentation.

Check My 60-Day Route

International life. Clear Cyprus tax residency.

Trusted Legal Partner for Your Success

We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse areas of law, we provide trusted legal solutions for individuals, families, and businesses.We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse areas of law, we provide trusted legal solutions for individuals, families, and businesses.We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse areas of law, we provide trusted legal solutions for individuals, families, and businesses.

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Why Cyprus

Why Consider a Cyprus Company Incorporation

01

Effective Tax System

Following the accession of Cyprus in the EU in 2004 and the abolition of the "offshore regime", Cyprus has maintained a simplified and effective tax system in full compliance with the EU and the OECD.

02

Safe Business Environment

As a result of the above Cyprus has become a stable EU, "non-offshore" low tax jurisdiction with a beneficial tax regime for foreign businesses and individuals as well as a safe professional business environment.

03

One of The Lowest Taxation Rates

Cyprus has one of the lowest-taxation rates within the EU, with a flat tax rate at 15% on profit. Cyprus offers additionally to its tax benefits, great advantages as a respectful and useful jurisdiction for holding companies.

04

Easy to Fly In and Out

It is important to indicate that the business climate in Cyprus is based on a free and open economy, offering first-class legal and financial expertise. It's very easy to fly in and out of Cyprus throughout the year.

What Our Valued Clients Say About Us

We take pride in delivering justice with integrity, dedication, and trusted legal expertise. Our clients’ voices reflect the true strength of our firm

The attorneys at this firm resolved my corporate contract dispute quickly and professionally. Their expertise saved me both time and money.

John Matthews Business Dispute Case

Going through a divorce was the hardest time of my life, but their team gave me the guidance and confidence I needed. I felt truly supported.

Emily Rodriguez Family Law

I had a complex property dispute, and they handled everything with care and precision. I couldn’t have asked for a better legal team.

Sophia Bennett Property & Real Estate

They helped me through a complicated immigration process. Thanks to their guidance, my family and I can now start a new life in the U.S.

David Wilson Immigration Case

When I faced unfair treatment at work, this incredible team stood by my side, fought tirelessly for my rights, and ensured that I finally received the justice I truly deserved

Olivia Carter Employment & Labor Law

FAQs

We work with individuals, families, startups, and large corporations across various legal matters.

Yes, we provide a free 30-minute consultation to understand your case before moving forward.

Our fees are transparent and flexible — you can choose between hourly rates, flat fees, or monthly packages.

Yes, our team also assists with immigration & international legal matters.

You can easily schedule an appointment through our website or by contacting our office directly.

Our personalized approach, proven track record, and dedicated team of attorneys set us apart.

Contact Info

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PHONE NUMBER

+357 25-352-352

EMAIL ADDRESS

info@naklaw.com

OFFICE LOCATION

Anexartisias & Athinon, Nora Court, 2nd Floor, Office 201-202, 3040 Limassol, Cyprus

Talk to Our Attorneys

Get in touch with our legal experts today.

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