How do I become a Cyprus tax resident?
There are two routes. Under the 183-day rule, you become a Cyprus tax resident by spending more than 183 days in Cyprus in a tax year. Under the 60-day rule, you can qualify by spending at least 60 days in Cyprus, provided you do not spend more than 183 days in any single other country and maintain a permanent home and qualifying business, employment, or office ties in Cyprus. From 1 January 2026, being tax resident in another country does not automatically prevent qualification under the 60-day rule, although dual residence may need to be resolved under the applicable double tax treaty.