You usually become a Cyprus tax resident if you spend 183 days in Cyprus during the tax year. There is also a 60-day rule in some cases, but it has extra conditions. 1 2
The 183-day rule is the simple one: if you are in Cyprus for 183 days in a tax year, you can be a tax resident there. 1
The 60-day rule can also make you a tax resident if you meet all of these conditions:
- You spend at least 60 days in Cyprus during the tax year. 2
- You do not spend more than 183 days in any other single country. 2
- You are not tax resident anywhere else. 2
- You maintain a permanent home in Cyprus, owned or rented. 3 2
- You work, run a business, or hold an office in Cyprus, and those ties stay in place during the tax year. 2
The main point is that 60 days alone is not enough unless the other conditions are also met. A year-round rental or owned home is usually mentioned as part of proving that permanent Cyprus tie. 3 4
Next step: check whether you fit the 183-day route or the 60-day route, especially the home and work/business tie requirements. Confirm the current tax-residency test with a Cyprus tax accountant before relying on it.