The Cyprus 60 Day Rule allows an individual to qualify as a Cyprus tax resident without spending 183 days in Cyprus during the tax year. Introduced in 2017, the rule provides an alternative route to Cyprus tax residency for individuals who meet specific requirements concerning their presence in Cyprus, business or employment activities and permanent residence.
Following the Cyprus tax reform, an important change took effect from 1 January 2026: an individual is no longer required to be non-resident for tax purposes in every other country in order to qualify under the 60-day rule. This change makes the Cyprus 60-day tax residency regime more flexible, although the potential application of double tax treaty rules should still be considered where another country also treats the individual as a tax resident.
What Is the Cyprus 60 Day Rule?
- Spend at least 60 days in Cyprus
- Do not spend more than 183 days in any other single country
- Carry on a business in Cyprus and/or are employed in Cyprus and/or hold an office in a Cyprus tax resident company
- Maintain a permanent residence in Cyprus, either owned or rented
- Continue to satisfy the applicable conditions throughout the tax year
The rules should be assessed based on the individual’s complete circumstances and the applicable legislation for the relevant tax year.
Cyprus 60 Day Rule Requirements
To qualify for Cyprus tax residency under the 60-day rule, all applicable conditions must be satisfied.
At Least 60 Days in Cyprus
The individual must spend at least 60 days in Cyprus during the relevant tax year.
The 60 days may be accumulated over several visits. It is not necessary to remain in Cyprus continuously for 60 days.
No More Than 183 Days in Another Single Country
Employment, Business or Directorship in Cyprus
The individual must have a qualifying connection with Cyprus through one or more of the following:
- Carrying on a business in Cyprus
- Being employed in Cyprus
- Holding an office, such as a directorship, in a Cyprus tax resident company
Permanent Residence in Cyprus
The individual must maintain a permanent residence in Cyprus during the relevant tax year.
The property may be:
- Owned by the individual; or
- Rented by the individual
Evidence of the Cyprus residence may be required when applying for registration as a tax resident.
Cyprus 60 Day Rule: 2026 Changes
From 1 January 2026, the previous requirement that an individual must not be a tax resident of another country during the same tax year was removed.
The individual must not be a tax resident in another country for that year.
should no longer be presented as a current requirement for the Cyprus 60-day rule.
However, where an individual may be considered tax resident in more than one country, the relevant Double Taxation Agreement (DTA) and its residence tie-breaker provisions may need to be considered.
Therefore, obtaining Cyprus tax residency does not automatically determine the individual’s tax residence for every other jurisdiction.
Cyprus Tax Residence Certificate
A Cyprus tax residence certificate provides official evidence of an individual’s tax residence in Cyprus.
It may be required when an individual receives income from more than one country or needs to demonstrate Cyprus tax residence to a foreign tax authority.
The Cyprus Tax Department states that a certificate of tax residence is generally issued where Cyprus has a Double Taxation Agreement (DTA) with the relevant other country.
The application requires the relevant form and supporting documentation.
Frequently Asked Questions
What is the Cyprus 60 Day Rule?
The Cyprus 60 Day Rule is an alternative tax residency test that can allow an individual to qualify as a Cyprus tax resident by spending at least 60 days in Cyprus and meeting the other statutory requirements.
How many days do I need to spend in Cyprus to become a tax resident?
Under the 60-day rule, an individual must spend at least 60 days in Cyprus during the relevant tax year, while also meeting the other applicable requirements.
Can I become a Cyprus tax resident without spending 183 days in Cyprus?
Yes. The 60-day rule provides an alternative to the 183-day test. An individual can potentially qualify as a Cyprus tax resident after spending at least 60 days in Cyprus if all other requirements are satisfied.
Do I have to be non-resident in another country?
Not anymore. From 1 January 2026, Cyprus removed the requirement that an individual must not be a tax resident of another country in the same tax year.
However, if another country also treats you as a tax resident, Double Taxation Agreement rules may need to be considered.
Do I need a job or business in Cyprus?
The 60-day rule requires a qualifying Cyprus connection through carrying on a business, employment and/or holding an office in a Cyprus tax resident company, subject to the applicable legislation.
Do I need a home in Cyprus?
Yes. The individual must maintain a permanent residence in Cyprus, which can generally be a property that is owned or rented.
Can I rent a property in Cyprus for the 60-day rule?
Yes. The permanent residence requirement can be satisfied through an owned or rented property, subject to the applicable evidence and requirements.
Does the 60-day rule give me permanent residence in Cyprus?
No. The 60-day rule concerns tax residency and does not itself grant permanent residence, a residence permit or citizenship.
What is a Cyprus tax residence certificate?
A Cyprus tax residence certificate is an official document confirming an individual’s tax residence in Cyprus. It may be required when dealing with foreign tax authorities or applying the provisions of a Double Taxation Agreement.
How do I apply for Cyprus tax residency under the 60-day rule?
The individual must meet the statutory requirements and register with the Cyprus Tax Department, providing the required identification, residence and other supporting documents. The current registration process uses the Tax For All (TFA) system.
Can the Cyprus 60 Day Rule change?
Yes. Cyprus tax legislation and administrative procedures may be amended. The removal of the other-country tax residency condition from 1 January 2026 is an example of a recent change.
Disclaimer: Information provided on the website may change. Please contact our manager to get the latest updates, full support, and consultation.