Tax residency in Cyprus: the 183-day and 60-day rules

You can become Cyprus tax resident after more than 183 days, or after only 60 days if you meet three further conditions. We confirm your case and file the paperwork.

Standard ruleMore than 183 days
Short rule60 days + 3 conditions
Judgedper calendar year
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A founder working on a laptop at a cafe terrace in LimassolChecked 28 October 2026

Options

Simple

183-day rule

More than 183 days in Cyprus in the calendar year. No other conditions.

Popular with founders

60-day rule

At least 60 days in Cyprus and no more than 183 days in any other single country. Work, business or a directorship in Cyprus kept to the end of the year. And a home in Cyprus.

Check your case

Check the 60-day rule for this year

Your result

One condition missing

Rent or buy a home in Cyprus for the whole period.

A guide, not tax advice.

Steps and timeline

  1. 1

    Plan with an adviser

    Which rule fits and how to keep evidence of your days.

    before moving
  2. 2

    Home, work, registration

    Rental contract, TIN, work or directorship.

    first month
  3. 3

    First tax return

    With non-dom application if relevant.

    first year
  4. 4

    Residency certificate

    Proof for banks and your home country, issued by the Tax Department.

    following year

How do you become a Cyprus tax resident?

Spend more than 183 days in Cyprus in a calendar year. Or use the 60-day rule. It adds four conditions: no more than 183 days in any other country, no other tax residence, work or a directorship here to year end, and a home here. We count your days and keep the evidence.

Does a residence permit make you tax resident in Cyprus?

No. A Yellow Slip or a residence permit lets you live here. Tax residency depends only on the days you spend in Cyprus and the conditions of each rule. We check both, register you for tax and file your first return, then request the residency certificate.

Official forms explained

Official forms: T.D.126 (Τ.Φ.126) · how to fill it in, T.D.38QA (Τ.Φ.38QA) · how to fill it in, T.D.38QB (Τ.Φ.38QB) · how to fill it in, T.D.631 (Τ.Φ.631) · how to fill it in

Who does what

What you do

  • Share your situation and goals
  • Collect documents from home
  • Agree the scope of work in writing

What we do

  • Check the requirements for your case
  • Prepare the documents and file the application
  • Follow up until the decision

Your coordinator

  • Plans the work and next steps
  • Keeps one timeline for everything
  • Reminds you of renewals and deadlines

Common mistakes

  • Not checking whether the home country still treats you as resident (double residency)
  • No owned or rented home in Cyprus during the year
  • Ending the Cyprus job, business or directorship before 31 December
  • No evidence of days

What affects the cost

The price depends on your situation. We explain the scope and expected costs before work begins.

Your income typesHome country rulesCompany structure

Questions

Do arrival and departure days count?

The day you arrive counts as a day in Cyprus, the day you leave as a day outside.

Can remote work for a foreign employer satisfy the rule?

Yes. Employment exercised in Cyprus counts even if the employer is not Cypriot; it must continue until 31 December of that tax year.

Sources

Figures checked 28 October 2026. Rules change: we confirm them for your case before you act.

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A coordinator replies within one working day with the next steps.

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