CY
Cyprus tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Cyprus offers the famous '60-day rule' for tax residency: 60+ days, no other tax residency, business or employment ties to Cyprus, and a Cyprus residence (rented or owned). Combined with the non-dom regime, Cyprus is a favorite for crypto and HNW migrants.
- 60-day rule: only Cyprus + business/employment + residence + no other residency.
- Non-dom regime: 17 years of exemption on dividends and interest.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Cyprus also has a 60-day rule for tax residency under specific conditions (not domiciled elsewhere, employed/have business in Cyprus).
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Tax Days runs the math for Cyprus alongside every other US state, federal SPT, Schengen, and 200+ countries.
