Updated
GL-C-04
Glossary · Cyprus PR
Cyprus tax residency - 183 days or the 60-day rule
The status under which a person pays tax in Cyprus as a resident
01 / In 30 seconds
The short answer
- What it is
- The status under which a person pays tax in Cyprus as a resident
- 183-day rule
- More than 183 days in Cyprus in a calendar year
- 60-day rule
- For those spending less time in Cyprus, subject to additional conditions; from 2026 without the "not resident elsewhere" condition
- PR
- A residence card alone does not make you tax resident
02 / In plain words
What Cyprus tax residency means
Cyprus tax residency decides how you pay tax on the island. It depends on the days you spend in Cyprus, not on your residence permit. PR gives you the right to live on the island but does not by itself make you tax resident.
The main rule is more than 183 days in Cyprus in a calendar year. There is also a 60-day rule for those who spend less time on the island but meet additional conditions. From 2026 the condition "not tax resident in another country" was removed from it. We check with an accountant whether the 60-day rule fits you.
A Cyprus resident declares income in Cyprus and, without Cyprus domicile, can have non-dom status: 0% defence contribution on dividends and interest for 17 years. A non-resident pays Cyprus tax only on Cyprus income, such as rent from a flat.
A simple example
A client received PR and spends about 4 months a year in Cyprus. Under the 183-day rule they are not resident, so we check with an accountant whether the 60-day rule fits.
When tax residency matters
- Moving to Cyprus with your family
- Dividends from your own company
- Renting out a flat
- Changing your tax country
- Non-dom status
03 / What it covers
How residency is determined
183-day rule
- More than 183 days
- Per calendar year
- The clearest route
60-day rule
- Fewer days in Cyprus
- Additional conditions
- New rules from 2026
No effect on its own
- PR
- Buying property
- Tax number
What it brings
- Taxes in Cyprus
- Non-dom status
- GESY 2.65%
04 / How it works
How to become Cyprus tax resident
PR and a home
Right to live and an address in Cyprus.
Choose the rule
183 days or the 60-day rule.
Count the days
We track days on the island each year.
Registration
Tax number and tax return.
Non-dom
We apply the reliefs for foreigners.
05 / Key facts
What matters
01183 days
Main rule
More than 183 days in Cyprus in a calendar year makes you tax resident.
0260 days
Special rule
For those spending less time in Cyprus, with additional conditions. From 2026 without the "not resident elsewhere" condition.
03PR
Not the same as residency
A residence card lets you live in Cyprus, but taxes depend on days.
04Non-resident
Cyprus income only
For example, rent from a flat: income tax on 80% of it.
Common mistakes
Treating PR as tax residency
Residency depends on days in Cyprus, not on the card.
Not counting days
Keep a record of entries and exits: they prove your status.
Using the 60-day rule without checking
The rule has additional conditions. Check them with an accountant before the year you move.
06 / Expert advice
How to prepare in advance
Before moving, work out how many days a year you plan to spend in Cyprus and where else you have income and a home. With this, we and an accountant will choose the rule.
What we do for you. We explain how PR relates to tax and, with an accountant, check which residency rule fits you.
Dmitry NagyTax consultant, international taxation and compliance (ex-Big4)
07 / Questions
Frequently asked questions
Spend more than 183 days a year in Cyprus or meet the conditions of the 60-day rule.
No. Residency depends on days in Cyprus.
The condition "not tax resident in another country" was removed.
Only on Cyprus income, such as rent.
Access to non-dom status: 0% defence contribution for 17 years.
We do, with an accountant, based on your days and ties to Cyprus.
Cyprus PR glossary
- Cyprus PR programme →
- Cyprus PR
- ARC (Cyprus alien registration)
- Form MIP2
- Cyprus PR criteria
- Cyprus Migration Department
- Secure annual income
- Dependent students 18-25
- Cyprus PR monitoring
- Cyprus Department of Lands and Surveys
- Title deed in Cyprus
- DLS search certificate
- Encumbrance in Cyprus
- Separate title deed in Cyprus
- Developer mortgage in Cyprus
- Reservation agreement in Cyprus
- Sale contract in Cyprus
- Contract deposit in Cyprus
- Specific performance law
- Direct title issue to the buyer
- Cyprus transfer fees
- Foreign buyer permit (Cap. 109)
- Planning permit
- Building permit
- Certificate of final approval
- Division permit
- First sale from a developer
- Resale property in Cyprus
- 18-month new building rule
- Commercial property for Cyprus PR
- Short-term rental licence
- VAT on Cyprus property
- Reduced 5% VAT on housing
- Cyprus tax identification code
- Cyprus stamp duty
- Cyprus capital gains tax
- Special defence contribution
- GESY health contribution
- €300,000 investment for Cyprus PR
- Investment in a Cyprus company
- Investment in a Cyprus fund
- Cyprus PR government fees
- Source of funds for Cyprus PR
- Cyprus bank account
- Family members in Cyprus PR
- Apostille for Cyprus
- Certifying officer in Cyprus
- Citizen Service Centre (KEP)
- Sworn translator in Cyprus
- Police clearance for Cyprus
- Plan A health insurance
- Power of attorney for Cyprus
- Income affidavit
- Non-employment declaration
- Medical tests for Cyprus PR
- Cyprus citizenship by residence
- All terms →
INITIAL ASSESSMENT
Tell us what outcome your family needs
We will design a solution for your case, choose the country and the right status, and take the whole process through to the result.
