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Check whether you qualify for Cyprus tax residency under the 60-day rule.
The 183 day route is separate and simpler: more than 183 days in Cyprus makes you tax resident whatever else is true, and none of the conditions above apply. This checker covers the 60 day route only.
Conditions from Article 2 of the Income Tax Law N.118(I)/2002, consolidated to N.67(I)/2026. It does not count your days for you, and it does not apply double tax treaty tie-breakers, which decide the question when two countries both claim you.
Four conditions must all be met in the same tax year. The 2026 reform changed what you have to prove, so most guidance online is out of date.
The legislation behind these figures, who pays, when it is due, and the reliefs that are easy to miss.
✓ VerifiedTwo routes into Cyprus tax residency. The 183 day rule tests nothing but days. The 60 day rule has four conditions that must all hold in the same tax year, and the 2026 reform quietly dropped a fifth.
✓ VerifiedCyprus has three income tax exemptions for people who move here to work, worth 50%, 25% and 20% of pay. You may claim only one in any year. Here is what each requires, which one wins, and the traps in the conditions.
✓ VerifiedNon-domiciled Cyprus tax residents pay no Special Defence Contribution on dividends and interest. This sets out who qualifies, how long it lasts, and what you still pay.
A calculator gives you an estimate. For anything that matters, have it confirmed by a firm licensed to advise in Cyprus.
Estimates only, not tax advice. Figures are checked against published Cyprus Tax Department guidance and reviewed at least annually.