If you are a Cypriot national living abroad, the community info here points to 15 consecutive years abroad to get the main returnee tax benefit, which is a 50% tax exemption for 17 years if your gross annual income is over €55,000. 12
There is also a comment saying there used to be a benefit after 10 years abroad, but that it was later increased to 15 years. 2 Another discussion also says you must have been abroad for 15+ years for this benefit. 3
Your key threshold looks to be 15 years as a non-resident / living abroad, based on the community data here. 12
Next steps:
- Check whether your time abroad counts as consecutive years in your case. 1
- Speak with a Cyprus accountant before planning your move back, to confirm the current rules and whether you qualify. 2
Confirm the current exemption rules and eligibility with a Cyprus tax accountant before relying on these figures.