Cyprus 60-Day Tax Residency Rule: 2026 Guide
Cyprus has two principal day-count routes for individual tax residence: the 183-day rule and the 60-day rule. The 60-day rule is particularly relevant to internationally mobile individuals, directors and business owners, but the conditions must be considered together.
The rules changed from the 2026 tax year.
The 183-day rule
An individual who spends more than 183 days in Cyprus during the tax year is generally treated as Cyprus tax resident under the 183-day rule.
The Tax Department publishes specific counting rules for arrival and departure days.
The revised 60-day rule from 2026
Under the 2026 reform, the previous requirement that an individual must not be tax resident in another state was removed.
The remaining conditions continue to apply. In broad terms, the individual must:
spend at least 60 days in Cyprus during the tax year;
not spend more than 183 days in any other single state during that year;
carry on a business in Cyprus, be employed in Cyprus, or hold an office in a Cyprus tax-resident legal person during the tax year, with the relevant condition continuing to the end of the year; and
maintain a permanent residence in Cyprus that is owned or rented.
Meeting 60 days alone is therefore not enough.
What if you are tax resident somewhere else?
From 2026, being tax resident in another country does not automatically prevent use of the Cyprus 60-day rule.
That does not mean dual residence can be ignored. If two countries treat the individual as resident under their domestic law, an applicable double-taxation agreement may contain tie-breaker rules that determine treaty residence.
The position should be checked before relying on a Cyprus tax-residence certificate.
Directors and business owners
The 60-day route can be particularly relevant to people who hold an office in a Cyprus tax-resident company.
But a directorship should not be created simply to satisfy a tax test without considering the company's real governance, management, employment and substance position.
Permanent home in Cyprus
The individual must maintain a permanent residential property in Cyprus, whether owned or rented.
A hotel stay or purely temporary accommodation should not simply be assumed to satisfy this condition.
Tax returns from 2026
The 2026 reform also broadened filing obligations. Cyprus tax residents with relevant gross income are required to file, and tax residents aged 25 to 70 can have a filing obligation irrespective of income.
From the 2026 tax year, individual returns are moving to Tax For All.
Tax residence is not immigration status
Tax residence and immigration residence are separate concepts. A person can satisfy an immigration route without automatically becoming tax resident, and vice versa.
Anyone planning a move should coordinate immigration permissions, physical presence, housing, employment or directorships and the tax-residence analysis.
Relocation and residency: https://www.pavloupavlou.com/relocation-services
Official sources: https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/ https://www.gov.cy/mof-tax/en/documents/forologiki-metarrythmisi-2026/ https://www.gov.cy/mof-tax/en/documents/forologiki-dilosi-eisodimatos-atomoy/
Speak to Pavlou & Pavlou
Updated November 2026. General information only and not tax advice.
