Cyprus tax residency: the 183-day rule
Cyprus treats you as a tax resident at 183 days in the calendar year (1 January – 31 December) — but the day count is only the part we can calculate. It is one of Cyprus's tests, not the whole rule (see the others below). Source: Tax Department (Cyprus), last reviewed 2025-09-01.
Watch the lowest threshold: Cyprus can treat you as resident from as few as 60 days (“60-day rule (conditional)”).
183 days isn't the only route — Cyprus can also treat you as resident on non-day grounds (cyprus ties: business / employment / directorship, permanent home in cyprus (owned or rented), domicile / non-domiciled (non-dom) status). See every test below.
Spend 183 days or more in Cyprus during the calendar year (1 January – 31 December) and it will generally treat you as a tax resident for that period.
Reviewed by Quentin Dupard, founder · last reviewed 2025-09-01 · How we research
- Threshold
- 183 days
- Counting window
- Calendar year
- Day-based tests
- 2
- Last reviewed
- 2025-09-01
How does Cyprus count days for tax residency?
According to Tax Department (Cyprus), you become a tax resident of Cyprus once you spend 183 days or more there in the calendar year (1 January – 31 December). Because the count is per calendar year, it resets every 1 January and days from a previous year do not carry over — though a single stay that spans New Year is split across two years’ totals.
183-day rule
183 days · the calendar year (1 January – 31 December)Spend 183 days or more in Cyprus during the calendar year (1 January – 31 December) and it will generally treat you as a tax resident for that period.
60-day rule (conditional)
60 days · the calendar year (1 January – 31 December)Spend 60 days or more in Cyprus during the calendar year (1 January – 31 December) and it will generally treat you as a tax resident for that period.
Cyprus offers a 60-day residency path if you (a) are not tax-resident elsewhere, (b) do not stay >183 days elsewhere, (c) have a permanent home + business/employment in Cyprus.
What else makes you a tax resident of Cyprus?
The day count is only one route. Cyprus can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Cyprus ties: business / employment / directorship
Required limb of the 60-day rule: the individual must carry on a business in Cyprus, and/or be employed in Cyprus, and/or hold an office (e.g. director) of a company that is tax resident in Cyprus at any time during the tax year, and this activity/employment/office must not be terminated during that year.
Permanent home in Cyprus (owned or rented)
Required limb of the 60-day rule: the individual must maintain in the tax year a permanent residential property in Cyprus that is either owned or rented (held available) by the individual.
Domicile / non-domiciled (non-dom) status
Not a test for becoming tax resident, but a separate concept determining tax SCOPE: a Cyprus tax resident who is non-domiciled (no Cyprus domicile of origin and no domicile of choice) is exempt from Special Defence Contribution on dividends, interest and rents for up to 17 years, even though still a worldwide-income tax resident.
Cyprus at a glance
- Tax year
- 1 January – 31 December (the tax year is the calendar year).
- How days are counted
- The day of arrival in Cyprus counts as a day in Cyprus and the day of departure counts as a day outside Cyprus; an arrival-and-departure on the same day counts as one day in Cyprus, while a departure-and-arrival on the same day counts as one day outside Cyprus.
- What residency means
- Cyprus tax residents are taxed on their worldwide income, while non-residents are taxed only on certain Cyprus-source income; non-domiciled residents are additionally exempt from the Special Defence Contribution on dividends, interest and rents.
- Notable regime
- Cyprus non-domicile regime plus the 60-day residency rule: an individual can become tax resident by spending only 60 days in Cyprus (if not tax-resident/over-183-days elsewhere, with a permanent home and Cyprus business/employment/directorship), and non-doms are exempt from SDC on dividends, interest and rents for up to 17 of 20 years.
Official source
Tax Department (Cyprus). View the primary guidance ↗
Rule last checked against this source on 2025-09-01.
Count your days in Cyprus
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Cyprus's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Your trips to one country
Enter each stay in the country you're checking. Both the arrival and departure day count as days of presence.
Add at least one trip to see how close you are to 183 days in 2026.
Tracking more than one country?
Track every country automatically — freeYuravia watches 75 tax-residency rules at once and alerts you before any threshold.
Frequently asked questions
How many days can I stay in Cyprus without becoming a tax resident?
According to Tax Department (Cyprus), Cyprus treats you as a tax resident at 183 days in the calendar year (1 January – 31 December) (the "183-day rule"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Cyprus?
No. Beyond the day count, Cyprus can treat you as resident through cyprus ties: business / employment / directorship, permanent home in cyprus (owned or rented), domicile / non-domiciled (non-dom) status — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.
Does Cyprus have more than one day-count test?
Yes — Cyprus has 2 day-based tests on this page (183-day rule; 60-day rule (conditional)). Any one of them can make you resident, so track against the lowest threshold that could apply to you.
What counts as a day of presence in Cyprus?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Tax Department (Cyprus).
What is the official source for Cyprus's tax-residency rule?
Tax Department (Cyprus). The rule on this page was last checked against that source on 2025-09-01. Thresholds and tests change, so confirm before relying on it.
Related guides
Other countries
Andorra
Israel
Malaysia
Portugal
Mauritius
QatarNever cross a threshold by accident
Yuravia tracks your days across Cyprus and 70+ other jurisdictions and warns you before you trip a tax-residency rule. Free, anonymous, no ads.
Create your free account