Cyprus Tax Residency Checker
Track your days and check both routes to Cyprus tax residency — the 183-day rule and the 60-day rule
Per country, not the total spent abroad.
The 183-day rule needs more than 183 days — exactly 183 is not enough.
The 60-day route — all 5 conditions must hold
Counted across the whole calendar year; days need not be consecutive.
If another country already treats you as resident for the year, this route is unavailable.
Applies per country, not in total.
The activity must be in place at 31 December of the tax year.
Available to you throughout the year.
Not Cyprus tax resident on this information
Not resident yet: the 60-day route needs all 5 conditions and 4 are outstanding.
Outstanding for the 60-day route:
- • Spent at least 60 days in Cyprus during the tax year
- • Not a tax resident of any other country in the same year
- • Carried on business, was employed, or held a directorship in Cyprus
- • Maintained a permanent home in Cyprus, owned or rented
How the two routes differ
The 183-day rule is unconditional: pass the day count and you are resident, full stop. The 60-day rule exists for people who split their year across countries — it needs far fewer days in Cyprus, but every one of the 5 conditions must hold, including that no other country treats you as resident for the same year. Being resident nowhere is not a requirement of the first route but is central to the second.
A guide to the statutory tests for 2026, not a determination of your status. Day counting rules for arrival and departure days, and any treaty tie-breaker, should be confirmed with an advisor.