Becoming a tax resident in the Republic of Cyprus

Published on December 8, 2022

Do you want to establish tax residency in Cyprus? This article covers how to acquire tax residency in Cyprus.

For ascertaining Cyprus tax residency, the “183 days rule” applies where individuals are tax residents in Cyprus if they spend more than 183 days in the calendar year in Cyprus.
Individuals are also considered tax residents of Cyprus if they satisfy the “60 days rule in the calendar year.
The “60 days rule” applies to individuals who in the relevant calendar year reside in Cyprus for at least 60 days and:
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