Cyprus Tax Residency Checker Tool

CYPRUS TAX RESIDENCY

Check your Cyprus tax residency position.

A practical eligibility check for the Cyprus 183-day and 60-day rules. It does not determine tax residence under a double tax treaty or replace professional advice.

Tax year

For Cyprus income tax, the tax year is the calendar year: 1 January to 31 December. Use the year you want to check.

Days spent in Cyprus

Enter the total after applying the day-counting guidance below.

For the 60-day rule, answer each point.

For this tool, “tax year” means the normal calendar year: 1 January to 31 December of the year selected above.

Between 1 January and 31 December of this tax year, did you spend more than 183 days in any one other country? Did you carry on business in Cyprus, work in Cyprus, or hold office in a Cyprus tax-resident company? Did you maintain a permanent residence in Cyprus that you owned or rented? If you rely on a Cyprus business or employment, did it cease or terminate during the tax year? Do you know whether another country treated you as tax resident during this tax year?Being resident elsewhere can depend on that country’s rules, days present, home, work, family and tax filings. If you are unsure, select “I am not sure”.

COUNTING DAYS

How Cyprus days are counted.

Arrival: counted as a day in Cyprus.
Departure: counted as a day outside Cyprus.
Arrival and departure on the same day: counted as a day in Cyprus.
Departure and return on the same day: counted as a day outside Cyprus.

60-DAY RULE

Need help with the 60-day rule?

Find a Cyprus tax professional with experience in tax residency and the 60-day rule.