Tax Residency Checker
Check whether you qualify as a Cyprus tax resident under the 183-day or 60-day rules.
Likely Cyprus tax resident
Qualifies under the 60-day rule.
- 183-day rule — more than 183 days in Cyprus
- 60-day rule — ≥60 days in Cyprus, ≤183 days in any other single country, and ties to Cyprus
From 1 January 2026 the 60-day rule no longer requires you to be non-resident in every other country — if another state also treats you as resident, any conflict is resolved under that country’s double-tax treaty with Cyprus. This is a simplified guide to the statutory tests and does not constitute a residency determination. Day-counting rules, the meaning of “ties” and your wider circumstances matter — we confirm your status precisely and help you meet the conditions.
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 are resident, full stop. 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 above checks your day counts and ties against both tests and tells you which, if either, you meet.
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 allowed |
| Days in any other single country | Irrelevant | ≤183 |
| Cyprus home | Not required | Required |
| Cyprus business / employment / office | Not required | Required |
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 is the first step; the real prize is the non-dom status it unlocks. 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. It is a single, objective test — no other conditions apply. If you clear 183 days, residence follows automatically regardless of your ties elsewhere.
The 60-day rule lets you be Cyprus tax resident on far fewer days, provided you spend at least 60 days in Cyprus, are not tax resident in any other country, do not spend more than 183 days in any single other country, and maintain a Cyprus home plus a business, employment or directorship in Cyprus.
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.
No. A defining condition of the 60-day rule is that you must not be tax resident in any other country and must not exceed 183 days in any other single state. If another country already treats you as resident, you fall back to relying on the 183-day rule in Cyprus.
Cyprus tax residence is the gateway to the non-dom regime. A resident non-domiciled individual pays no Special Defence Contribution on dividends, interest or rental income, which is one of the most attractive features of relocating to Cyprus for investors and business owners.
Residence is about where you live and is set by the day-count tests. Domicile is a separate, longer-term concept of your permanent home. You can be Cyprus tax resident yet non-domiciled, and it is that combination that unlocks the exemption from Special Defence Contribution.
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