Tax residency in Cyprus: the 183-day rule
The short answer
- Window
- Calendar year
- How it counts
- Only where you are at midnight
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in the calendar year. Cyprus is one of the few countries that writes the counting rule into the law, and it is asymmetric: the day you leave counts as a day outside Cyprus, the day you arrive as a day in Cyprus, arriving and leaving on the same day is one day in, leaving and returning on the same day is one day out. There is a second door, the 60-day rule, which we keep separately.
The count does not decide on its own.
The other rules of Cyprus
Cyprus · 60 days
Calendar yearThe 60-day rule only works if you meet all of it at once: at least 60 days in Cyprus, no more than 183 days in any one other country that year, business, employment or an office in a Cyprus tax resident company that does not end during the year, and a permanent home there, owned or rented. Since 2026 it no longer requires you not to be tax resident in another state. Days are counted as for the 183 threshold: arrival in, departure out. Reaching 60 is not enough on its own.