Cyprus Tax Residency Calculator
Screen the Cyprus 183-day and 60-day individual tax-residence tests using 2026 day counts, permanent home and activity conditions; treaty residence requires separate review.
Inputs indicate Cyprus tax residence
Potential route: 60-day rule
- 183-day rule: more than 183 days in Cyprus
- 60-day rule: all home, activity and day-count conditions
From 2026, foreign tax residence does not automatically rule out the 60-day route, but a double-tax treaty may need analysis. This tool does not decide residence elsewhere, treaty priority or non-dom eligibility. Arrival and departure days have specific rules. The result is an indicator, not a certificate.
Disclaimer: These calculators provide general estimates based on the 2026 Cyprus tax framework and standard assumptions. They do not account for every personal circumstance, allowance or exemption and are not tax advice. Speak to us before acting on any figure.
How Cyprus tax residence is determined
Cyprus offers two independent routes to tax residence, and you only need to satisfy one. The first is the classic 183-day rule: spend more than 183 days in Cyprus in a calendar year and you meet the domestic day-count test. The second, the 60-day rule, is designed for internationally mobile people who do not stay anywhere long enough to be caught by a day-count test elsewhere. The calculator checks the entered day counts, home and activity conditions as a preliminary indicator; it does not resolve treaty residence.
The two tests compared
The 60-day rule is more generous on days but layers on extra conditions; the 183-day rule is purely about presence.
| Condition | 183-day rule | 60-day rule |
|---|---|---|
| Minimum days in Cyprus | >183 | ≥60 |
| Tax resident elsewhere | Irrelevant | Not an automatic exclusion from 2026; treaty analysis may be needed |
| Days in any other single country | Irrelevant | ≤183 |
| Cyprus home | Not required | Required |
| Cyprus business / employment / office | Not required | Required; termination can defeat this route |
Worked example: counting the days
Imagine a consultant who arrives in Cyprus on 1 March and leaves on 20 May. The day of arrival counts as a day in Cyprus; the day of departure counts as a day outside.
- Scenario A — 70 days in Cyprus, none over 183 elsewhere, with a Cyprus home and a local company: fails the 183-day rule but meets every limb of the 60-day rule, so the person is Cyprus tax resident.
- Scenario B — 200 days in Cyprus: clears the 183-day rule outright, so residence follows automatically and the 60-day conditions never need to be tested.
Residence and domicile need separate assessment. Read our tax residency rules guide and compare the routes in non-dom vs the 60-day rule.
Frequently asked questions
Under the 183-day rule you are a Cyprus tax resident for a year if you spend more than 183 days in Cyprus during that calendar year. This domestic-law route is based on physical presence. A separate double-tax treaty analysis may be needed if another state also treats you as resident.
The 60-day rule lets you be Cyprus tax resident on far fewer days, provided you spend at least 60 days in Cyprus, do not spend more than 183 days in any single other country, and maintain an owned or rented permanent Cyprus home plus a Cyprus business, employment or office in a Cyprus tax-resident company. The business or employment must not have ended during the year.
The day of arrival counts as a day in Cyprus, and the day of departure counts as a day outside Cyprus. Where arrival and departure fall on the same day, that day counts as a day in Cyprus. Keeping boarding passes and travel records is the simplest way to evidence your day count.
Potentially. From 2026, foreign tax residence no longer automatically disqualifies you. You must still meet all the remaining conditions, including no more than 183 days in another single state. Dual residence requires a separate treaty analysis.
Tax residence and domicile are separate. A Cyprus tax resident who is non-domiciled may be exempt from SDC on qualifying dividends and interest, subject to the statutory domicile rules. Rental SDC was abolished from 2026.
Tax residence follows the applicable statutory tests. Domicile is a separate legal status with its own rules, including a deemed domicile after 17 of the previous 20 tax years of Cyprus residence. Non-dom eligibility must be assessed separately.
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