Tax Atlas

Am I a tax resident of Cyprus?

Short answer: usually yes once you cross 183 daysPwC Tax Summaries“individuals who spend more than 183 days in any one calendar year in Cyprus, without any further additional conditions/criteria being relevant.”View source · accessed 2026-08-09 in a year. But a day count is only the headline test — a home, family, or economic ties can pull you in sooner, and staying under it does not automatically keep you out.

Verified August 9, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · not tax advice

The residency test in Cyprus

The number that decides it: 183 daysPwC Tax Summaries“individuals who spend more than 183 days in any one calendar year in Cyprus, without any further additional conditions/criteria being relevant.”View source · accessed 2026-08-09. Cross that in a year, and Cyprus counts you as tax resident. Spending more than 183 days in Cyprus in a calendar year makes you tax resident, no further conditions.

Tax residency overview
An individual is Cyprus tax resident if EITHER the 183-day rule OR the 60-day rule is met (tax year = calendar year). [source]PwC Tax Summaries“An individual is a tax resident of Cyprus if one satisfies either the '183-day rule' or the '60-day rule' for the tax year.”View source · accessed 2026-08-09
Rule 60 day
60 days (as of 2026)PwC Tax Summaries“reside in Cyprus for at least 60 days”View source · accessed 2026-08-09 — 60-day rule cumulative conditions per PwC 2026; the 'not tax resident in any other state' condition no longer applies from 1 Jan 2026.
Non domicile concept
Without a Cyprus domicile-of-origin, an individual is deemed domiciled (SDC-liable) after 17 years of Cyprus tax residence in the last 20. [source]PwC Tax Summaries“the individual has been a tax resident of Cyprus for a period of at least 17 years out of the last 20 years”View source · accessed 2026-08-09

If you're close to the line

A day count only helps if the count is right. Travel that crosses midnight, short trips home, and which end of a stay counts as arrival or departure all change the total — and get miscounted constantly.

The free 183 Days residency tracker logs your actual travel and checks it against Cyprus’s verified threshold, so you are working from a real count instead of a guess.

What residency actually changes

Once you are tax resident, Cyprus generally taxes your worldwide income, topping out at 35%PwC Tax Summaries“72,001 and above: 35%”View source · accessed 2026-08-09. Top marginal PIT rate of 35% applies to income above EUR 72,000 (tax year 2026). Stay a non-resident, and Cyprus typically taxes only income sourced there.

Working remotely? See digital nomad taxes in Cyprus for the visa route and your effective rate. Full picture: Cyprus tax guide.

Frequently asked questions

How many days can I spend in Cyprus before becoming a tax resident?

183 days. Spending more than 183 days in Cyprus in a calendar year makes you tax resident, no further conditions. Arrival and departure days are counted according to Cyprus's own rule, not a universal convention — check the source below for the exact method.

Can I become a tax resident of Cyprus even under the day count?

Yes, in some cases. Cyprus also has rules beyond the simple day count — see the detail below. A permanent home, family, or economic ties can trigger residency independent of days spent.

What does tax residency in Cyprus actually cost me?

Cyprus's income tax tops out at 35%. Top marginal PIT rate of 35% applies to income above EUR 72,000 (tax year 2026). Residency is what makes you liable for it in the first place — non-residents are typically taxed only on Cyprus-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps Cyprus’s general residency test. It cannot weigh your treaty position, your specific ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Cyprus (and in your home country) review your situation before you act.