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Cyprus Tax Residency Guide 2026

Cyprus determines tax residency through two alternative tests: the standard 183-day rule and the highly attractive 60-day rule for non-domiciled individuals. Residents are taxed on worldwide income; non-residents on Cyprus-source income only. Over 65 double tax treaties provide extensive relief from double taxation.

Tax residency rules in Cyprus are administered by the Tax Department of Cyprus. The 60-day rule, introduced in 2017, has made Cyprus one of the most popular EU residency destinations. For related guidance, see our Personal Tax Guide → and Cross-Border Guide →.

Standard 183-Day Rule

Under the standard rule, an individual is considered a Cyprus tax resident if they spend 183 days or more in Cyprus in the tax year. Days are counted as any day the individual is present in Cyprus at any time during that day (arrival and departure days both count). This is the traditional residency test aligned with most countries' rules.

60-Day Non-Dom Rule

The innovative 60-day rule allows individuals to become Cyprus tax residents with only 60 days of physical presence in Cyprus, provided all of the following conditions are met:

  • Stay in Cyprus for at least 60 days in the tax year
  • Not reside in any other single country for more than 183 days in the tax year
  • Not be a tax resident of any other country
  • Maintain a permanent residence in Cyprus (owned or rented for at least 5 years)
  • Carry on a business, be employed, or hold a directorship in a Cyprus company

This rule is particularly advantageous for high-net-worth individuals, investors, and digital nomads who maintain a global lifestyle but want an EU tax residence with minimal physical presence requirements.

Non-Domiciled (Non-Dom) Status

Individuals who are Cyprus tax residents but not Cyprus-domiciled enjoy significant tax benefits:

  • 0% on dividend income worldwide
  • 0% on interest income worldwide
  • 0% on capital gains from shares/securities worldwide
  • Exemption from SDC on dividends, interest, and rental income

A person is domiciled in Cyprus if they were born to Cypriot parents or have been a Cyprus resident for 17 out of the last 20 tax years (the 17-year rule). Non-dom status is lost after 17 years of residence.

Double Tax Treaties (DTTs)

Cyprus has concluded more than 65 double tax treaties, covering major economies including Russia, India, the UK, the US, Germany, UAE, China, and others. These treaties provide:

  • Reduced or zero withholding tax rates on dividends, interest, and royalties
  • Elimination of double taxation on cross-border income
  • Clear rules for determining tax residency and permanent establishment
  • Mutual agreement procedures for dispute resolution

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