Rulebook  /  Countries  /  Cyprus

Cyprus day-count rules

Spending time in Cyprus? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings Cyprus's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇨🇾Cyprus 60-day ruleA floor and a ceiling at once: at least 60 days in Cyprus, under 183 days in any other single state, no tax residence elsewhere, plus business, employment or office in Cyprus and a home there. The second counter here is a coarse proxy — it does not yet split by country.>=60 / YEAR