183-Day Rule
- Generally applies when you spend more than 183 days in Cyprus within the relevant tax year.
- Primarily determined by your physical presence in Cyprus.
- Suitable for individuals who spend the majority of the year in Cyprus.
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
Whether you are relocating to Cyprus, spending more time here or reorganizing where you live and work, you should establish your tax residency on the right basis.
NAKLAW helps individuals assess Cyprus Tax Residency, determine whether the 183-day or 60-day rule applies to their circumstances, and organize the requirements and documentation needed to establish their position.
Check My Tax Residency RouteCyprus provides two main routes for an individual to become tax resident based on the applicable statutory conditions.
Not sure which route fits?
Tell us where you currently live, how much time you expect to spend in Cyprus and other countries, and your employment or business position. We assess the facts before recommending the residency route.
Assess My Residency PositionYou provide the facts. We determine which route they support and what happens next.
The Cyprus 60-day rule is often attractive to internationally mobile individuals, but spending 60 days in Cyprus alone is not enough. The statutory test also considers conditions relating to matters such as:
We assess these conditions together. NAKLAW reviews your complete position before you rely on the 60-day route.
Check My 60-Day EligibilityWe review your travel, residence, employment and business circumstances.
We test those facts against the relevant Cyprus residency rule.
We identify the requirements and supporting documentation you need.
We help you take the right steps to establish and document your Cyprus tax residency.
Circumstances → Residency Rule → Requirements → Documentation
You know which route applies, what you need to satisfy and what needs to be documented.
Start My Residency ReviewTo assess whether you can become tax resident in Cyprus, start with information about:
Not everything is organized yet?
That is fine. Send us your expected travel and living arrangements first. We can identify what additional information or documentation is required.
Cyprus Tax Residency should be based on your actual living, travel and business circumstances — not assumptions about how many days are enough.
NAKLAW has advised individuals and international clients in Cyprus since 2003, providing legal support for internationally mobile individuals, entrepreneurs and business owners establishing their position in Cyprus.
Established Cyprus law firm.
Your route assessed against your actual circumstances.
Support suited to internationally mobile individuals.
If you are planning to become tax resident in Cyprus, the first step is confirming which rule you can rely on and whether you meet its requirements. NAKLAW provides Cyprus Tax Residency support from the initial eligibility assessment through the relevant requirements and documentation, giving you a clear route to establishing your position in Cyprus.
Check My Cyprus Tax ResidencyWe 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.
Established in 2003 by our Managing Partner, Mr. Nasos A. Kyriakides, Nasos A. Kyriakides & Partners LLC has become one of the leading law firms in Cyprus, setting high standards of excellence in the legal profession.
Over the past 23 years, our combination of professional expertise, extensive experience, and the continued trust and support of our loyal long-standing clients has enabled the firm to grow significantly in both reputation and size.
Our commitment to delivering exceptional legal and corporate services, together with our client-focused approach and deep industry knowledge, has positioned us among the leading law firms in Cyprus. This recognition is reflected in the prestigious awards we have received, including:
CorporateINTL Global Awards 2014 – Oil & Gas Law Firm of the Year in Cyprus
CorporateINTL Global Awards 2015 – Banking & Finance Law Firm of the Year in Cyprus
In addition, our firm is proud to be a member of The Legal 500, one of the world’s leading legal directories, further reflecting our commitment to excellence and the high standards of service we provide.

Chief Executive Officer (CEO)
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.
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.
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.
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.
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
We take pride in delivering justice with integrity, dedication, and trusted legal expertise. Our clients’ voices reflect the true strength of our firm
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.
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+357 25-352-352
info@naklaw.com
Anexartisias & Athinon, Nora Court, 2nd Floor, Office 201-202, 3040 Limassol, Cyprus
Get in touch with our legal experts today.