Published: 04.08.2026
According to the source, an individual is considered a Cyprus tax resident under either the 183-day rule or the alternative 60-day rule. The 60-day route is subject to additional conditions, including carrying out business, working in Cyprus, or holding a directorship in a Cyprus tax-resident company.
The rules determine when a person relocating to Cyprus may become a tax resident after 60 days rather than only after 183 days. This matters for tax planning, proving residence status, and structuring work or business activities in Cyprus. It primarily affects new residents, entrepreneurs, employees, and directors of Cyprus tax-resident companies. Anyone spending a substantial part of the year on the island or relying on the 60-day route should factor this into relocation and tax planning.