Cyprus · Tax regime
60-Day Tax Residency Rule
Reformed
Last verified July 2026
Amended for tax years from 1 January 2026: the condition that the individual must not be tax resident in any other state has been REMOVED. The remaining conditions are unchanged.
The removal of the no-other-residency condition from 1 January 2026 is the most practically useful change in the whole Cyprus reform, and almost nobody is talking about it. It converts the 60-day rule from a test you could only satisfy by being tax-resident nowhere else — a demanding, evidentially awkward negative — into one you satisfy on positive Cyprus facts alone, leaving dual-residency conflicts to be resolved where they belong: under treaty tie-breakers.
Qualifying routes
—
60 days' presence plus Cyprus ties
no investment required
The facts
- Total landed cost
- No government charge. Cost is the permanent home in Cyprus (owned or rented) and the substance of the Cyprus business, employment or directorship.
- Physical presence
- At least 60 days in Cyprus in the tax year, and no more than 183 days in any one other state
- Family
- assessed individually
- Permanent residency
- n/a — a tax test, not an immigration status
- Citizenship
- n/a
- Language test
- n/a
- Dual citizenship
- Permitted
- Requirements
- at least 60 days' physical presence in Cyprus in the tax yearnot present in any other single state for more than 183 days in the tax yearcarry on business in Cyprus, be employed in Cyprus, or hold office as a director of a Cyprus tax resident company, not terminated during the yearmaintain a permanent home in Cyprus, owned or rentedfrom 1 January 2026: no longer necessary to prove non-residence elsewhere
What can go wrong
- Removing the condition does not remove the conflict. If two states both claim you, the treaty tie-breaker decides — permanent home, centre of vital interests, habitual abode, then nationality — and 60 days rarely wins a serious contest against a state where your family lives.
- The Cyprus tie must be real and must not terminate during the year: business activity, employment, or a directorship of a Cyprus tax resident company, sustained to 31 December.
- The permanent home in Cyprus must be owned or rented by you and available throughout the year.
- A Cyprus tax residency certificate is not a shield against a determined foreign revenue authority. It is an input to a tie-breaker, not the answer.
- 60 days is a floor for the Cyprus test, not a safe harbour against everyone else's day-count and domicile rules.