Cyprus Tax Residency

How many days to I need to spend in Cyprus to become tax resident?

Cyprus has two separate laws for determining your tax residence; the 183 day rule or, since 2017, the 60 day rule.

183 Day Residency Rule

To become a tax residence in Cyprus you must spend at least 183 days during a tax year in Cyprus. The Cyprus tax year runs for the calendar year, from 1 January to 31 December.

You must then register with the tax department to receive your tax ID number (TIC). You can then use this number to submit your Cyprus tax returns & prove your status with foreign tax departments.

Contact us for help submitting your tax registration.

60 Day Tax Residency Rule

Since 2017 Cyprus have introduced the 60 day rule allowing you to become a Cyprus tax resident after only 60 days.

This is especially attractive to contract workers who are seeking a low-tax base allowing them to work in Cyprus & 3rd party countries.

To claim the 60 day Cyprus tax residency you must meet the following criteria:

1. You must not reside in another single state for a period exceeding 183 days in total

2. You are not considered tax resident by any other state

3. You reside in Cyprus for at least 60 days

4. You have other defined Cyprus ties, which means:

   1. You must carry out business in Cyprus or be a director of a Cyprus based company

   2. You must either own or rent a property in Cyprus

Read more

—> Residency in Cyprus

—> Tax in Cyprus

FAQ

How do I register for tax in Cyprus?

The first step is to obtain a Tax Identification Number (TIN). Read more about registering for tax in Cyprus.