Cyprus

Cyprus is an EU member state with well-known day-count tax residency tests (including a 60-day rule in specific conditions). Immigration residence remains a separate process.

Informational overview of commonly cited Cyprus tax-residency rules.

Tax residency

Under the classic rule, an individual spending more than 183 days in Cyprus in a tax year is generally treated as a Cyprus tax resident.

Cyprus also applies a 60-day tax residency rule where statutory conditions are met (including not spending more than 183 days in any other single country, maintaining a permanent home in Cyprus, and carrying on business / employment / office in Cyprus, among other conditions).

183-day presence test
60-day rule (subject to strict cumulative conditions)
Tax year generally aligns with the calendar year

Tax consequences

Cyprus tax residents are generally taxed on worldwide income, subject to exemptions, non-domicile concepts where applicable, and treaties. Non-residents are typically taxed on Cyprus-source income.

Migration / EU residence

EU citizens may reside under free movement rules. Third-country nationals use residence permit routes. Holding a permit does not automatically equal tax residency under the day-count tests.

Orientation references

Cyprus Income Tax Law residency concepts (183-day / 60-day)
Cyprus immigration / EU residence framework