How does the 60-day rule work?
You can become a Cyprus tax resident in a tax year by spending as few as 60 days in Cyprus, provided you are not tax resident elsewhere, do not spend more than 183 days in another single country and maintain the required ties to Cyprus.
All conditions must be met in the same tax year: ≥ 60 days in Cyprus · not tax resident in any other country · ≤ 183 days in any other single country · business/employment + a permanent home in Cyprus.
The conditions in full
- You spend at least 60 days in Cyprus during the tax year.
- You are not tax resident in any other country for that year.
- You do not spend more than 183 days in any other single country.
- You carry on business, are employed, or hold an office in a Cyprus tax-resident company during the year.
- You maintain a permanent home in Cyprus (owned or rented).
The traditional 183-day rule still applies in parallel: spend 183+ days in Cyprus and you're tax resident regardless of the other conditions.
This is general information, not tax advice. Day counting, treaty tie-breaker rules and your wider circumstances matter. A licensed Cyprus tax adviser must confirm your residency position.
Why it matters
The 60-day rule pairs with the non-dom regime: become Cyprus tax resident on minimal days, then receive dividends and interest free of the Special Defence Contribution. It's a key reason entrepreneurs and remote professionals base themselves in Cyprus.
Ask whether the 60-day rule fits you
Tell the assistant about your travel and work pattern. It will explain whether the 60-day rule appears relevant.