As of 2017, an individual is a tax resident of Cyprus if one satisfies either the ‘183 day rule’ or the ’60 day rule’ for the tax year. For earlier tax years only, the ‘183 day rule’ is relevant for determining Cyprus tax residency.
- The ‘183 day rule’ for Cyprus tax residency is satisfied for individuals who spend more than 183 days in any one calendar year in Cyprus, without any further additional conditions/criteria being relevant.
- The ’60 day rule’ for Cyprus tax residency is satisfied for individuals who, cumulatively, in the relevant tax year:
1. do not reside in any other single state for a period exceeding 183 days in aggregate
2. are not considered tax resident by any other state
3. reside in Cyprus for at least 60 days, and
4. have other defined Cyprus ties.
Calculation of the days:
- the day of departure from Cyprus counts as a day of residence outside Cyprus.
- the day of arrival in Cyprus counts as a day of residence in Cyprus.
- arrival and departure from Cyprus in the same day counts as one day of residence in Cyprus, and
- departure and arrival in Cyprus in the same day counts as one day of residence outside Cyprus.