Cyprus tax residency: the 60-day rule and the 183-day rule
You’re a Cyprus tax resident if you’re in Cyprus for more than 183 days in the tax year — the calendar year. Or under the 60-day rule: at least 60 days there, no more than 183 in any other country, tax resident nowhere else, work or a business in Cyprus at 31 December, and a home there you own or rent.
Cyprus 60-day calculator
The 60-day rule needs at least 60 days in Cyprus in the calendar year, with its other conditions. The day you arrive counts; the day you leave doesn’t.
Cyprus tax residency: 183 days or the 60-day rule
Under article 2 of the Income Tax Law, you’re a Cyprus tax resident for a tax year — January to December — if you meet either rule:
| 183-day rule | 60-day rule | |
|---|---|---|
| Days in Cyprus | more than 183 | at least 60 |
| Other countries | — | no more than 183 days in any other country, and tax resident in none |
| In Cyprus | — | a business, job or office at 31 December, and a permanent home you own or rent |
A tax resident declares worldwide income; a non-resident, only income from sources in Cyprus. The Tax Department’s guide to the 2026 tax reform keeps both rules.
How the days are counted
The Tax Department’s rules for counting:
- The day you arrive is a day in Cyprus.
- The day you leave is a day outside Cyprus.
- Arriving and leaving the same day is a day in Cyprus.
- Leaving and coming back the same day is a day outside.
For the 60-day rule, if your business or job in Cyprus ends during the year, you’re no longer resident under it for that year.
Worked example
You spent 1 April to 1 May in Cyprus — 30 days, as 1 May, the day you left, is outside. Back on 1 October and staying, 30 October is your 60th day. The 60-day rule also needs the rest: no more than 183 days in any other country, no tax residence elsewhere, work or a business in Cyprus at 31 December, and a home there.
Other countries count their days their own way: the UAE, Ireland and the rest in the 183-day rule by country.
How FlySee counts it
FlySee has no Cyprus tracker built in. The calculator counts the 60 days the Tax Department’s way: the day you arrive is a day in Cyprus and the day you leave isn’t, so the 60th day is never early. FlySee’s Log counts your days in every country, for “no more than 183 anywhere else”; a job, a business and a home in Cyprus aren’t counted.