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Tax Department


Φυσικά Πρόσωπα Επιχειρήσεις Ακίνητη Ιδιοκτησία Ηλεκτορνικές Υπηρεσίες

Residence for Tax purposes

Individuals who meet the criteria laid down in either the 183-day rule or the 60-day rule qualify as tax residents of Cyprus.
    Ø 183-day rule - persons who stayed in Cyprus for one or more periods which in total exceed 183 days in a tax/calendar year;
    Ø 60-day rule - persons who meet ALL the following criteria:
            i. stay in Cyprus for at least 60 days;
            ii. do not stay in another State for over 183 days;
            iii. are not tax residents in another State;
            iv. exercise any activity in Cyprus and/or are employed in Cyprus and/or hold office in a company established in Cyprus;
            v. have a permanent residence in Cyprus which they own or rent

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Last Update:

14/12/2021 10:03:16 AM


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