Tax residency in Cyprus (60-day & 183-day)

Cyprus offers two routes to becoming a tax resident: the standard 183-day
rule, and the 60-day rule introduced in 2017 to attract mobile professionals.

THE 183-DAY RULE

Spend more than 183 days physically in Cyprus in a calendar year. You're
tax-resident for that calendar year.

THE 60-DAY RULE (often more attractive)

Tax-resident if ALL of the following:

· You spend at least 60 days in Cyprus in the calendar year
· You don't spend more than 183 days in any other single country
· You aren't tax-resident in any other country
· You have a permanent home in Cyprus (owned or rented)
· You exercise business / employment / hold a directorship in a Cyprus tax-
  resident company during the tax year

The 60-day route is what made Cyprus famous in mobile-tech / fund-management
circles. It's enforceable, well-tested, and the Cyprus Tax Department
publishes clear guidance.

NON-DOMICILED STATUS (the big saving)

Crucially, you can be tax-resident without being domiciled. "Domicile of
origin" is your father's domicile at your birth — for almost all relocators
that's somewhere outside Cyprus.

A non-domiciled resident:
· Pays Personal Income Tax on Cyprus-source and worldwide income (with
  reliefs)
· Pays NO Special Defence Contribution (SDC) on dividends, interest, or
  rental income — for 17 years from establishing residence

For founders, fund managers, retirees with portfolio income — the SDC
exemption is the main reason Cyprus is on the relocation shortlist.

PERSONAL INCOME TAX BANDS (2025)

· Up to €19,500 — 0%
· €19,501 – €28,000 — 20%
· €28,001 – €36,300 — 25%
· €36,301 – €60,000 — 30%
· Over €60,000 — 35%

GeSY contribution adds ~2.65–2.7% on each income source up to a per-source
cap (€4,770 in 2024).

WHAT TO DO PRACTICALLY

Engage an ICPAC-registered accountant before you move. They'll structure
your Cyprus footprint (TIC registration, optional Cyprus company,
non-dom claim) so the timing of your tax-resident transition aligns with
your home-country rules.

Use our Tax calculator to model your numbers, then validate with a pro.