The following new circular which was issued by the Tax
Authorities in Cyprus in early 2022, provides additional guidance
and clarity as to the tax residency according to the legal
provision of the 60-day stay in the Republic of Cyprus, under the
Income Tax Law, Article 2.
1. Application of the 60-day rule for obtaining tax
residency
According to the Income Tax Law, the term "resident of the
Republic" includes, in addition to the person who resides 183
days in Cyprus, and the person who satisfies all the conditions
below for each tax year:
- remains in Cyprus for one or more periods which add up to at
least 60 days
- (does not remain in another State for one or more periods which
exceeds a total of 183 days
