Tax residency
When Cyprus taxes you
A visa lets you stay. It does not decide who taxes you. In Cyprus that turns on a day count of about 183 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Resident if 183+ days in Cyprus, OR via the 60-day rule (60+ days, a Cyprus home, and Cyprus ties/employment). From 1 Jan 2026 the 60-day rule no longer requires that you are NOT tax resident elsewhere. 2026 reform published in the Official Gazette on 31 Dec 2025, effective 1 Jan 2026; removed the 'not tax resident in another state' condition from the 60-day rule.
60-day rule (needs ties); from 1 Jan 2026 it no longer requires that you are not tax-resident elsewhere.
How your income is taxed
Progressive personal income tax 0% up to EUR 22,000 rising to 35% above EUR 72,000. Non-dom residents pay 0% Special Defence Contribution on dividends/interest; new residents over ~EUR 55k get a 50% earned-income exemption.
The trap below the day count
Staying under 183 days does not make you safe. A permanent home available to you, a partner or children living in Cyprus, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Cyprus included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.