ARTICLE · 10 JUNE 2022

Tax Residency Under The 60 Days Rule

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An individual can be a tax resident of the Republic of Cyprus provided that he/she meets all of the following criteria within the same tax year:

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Svetlana Shevchenko

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Tax residency in Cyprus based on 60 days rule

An individual can be a tax resident of the Republic of Cyprus provided that he/she meets all of the following criteria within the same tax year:

does not spend more than 183 days in any other country, besides Cyprus;
is not a tax resident of any other country;
spends an aggregate period of more than 60 days in the Republic of Cyprus (not obligatory on uninterrupted basis);
carries on a business or is employed in Cyprus, or holds an office for a company tax resident in Cyprus (to get regular income) at any time during the tax year;
maintains a permanent home in Cyprus (either owned or rented) – it is necessary at least to enter into a lease contract of a dwelling for a term of (preferably) a year.

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