Published: 07.07.2026
Cyprus generally treats individuals as tax residents after at least 183 days in the country during a calendar year. An alternative 60-day route is available subject to additional conditions, including housing in Cyprus and not being tax resident in another country.
According to the sources, prospective residents have two main benchmarks for Cyprus tax residence: spending at least 183 days in the country or using the 60-day route while meeting additional conditions. This may matter to people who want to spend only part of the year in Cyprus while keeping income and assets international. Relocation planning therefore requires coordinating days of presence, housing, and tax status in other countries. The rule is particularly relevant to potential tax residents and people with cross-border income; it is not a general residence permit.