Tax Residency for Individuals
60-day or 183-day rule
The 183-Day Tax Residency Rule
183 days
Cyprus tax resident
The 60-Day Tax Residency Rule
183-day rule
60-day rule
2017 tax year
How Does the Rule Apply?
60-day rule
• Stay in Cyprus for at least 60 days;
• Do not stay in another State for over 183 days;
• Are not tax residents in another State;
• Exercise any activity in Cyprus and/or are employed in Cyprus and/or hold office in a company established in Cyprus;
• Have a permanent residence in Cyprus which they own or rent.