60 day rule

THE CYPRUS 60-DAY RULE — updated for 2026

Most people researching Cyprus tax residency find the same explanation online. A lot of it is now out of date.

Here’s the version that reflects the rules as they actually stand from 1 January 2026.

THE BASICS — still correct

You can qualify as a Cyprus tax resident with just 60 days in Cyprus per year if you meet these conditions:

— ✅ At least 60 days physically in Cyprus

— ✅ A permanent home in Cyprus (owned or rented)

— ✅ A connection to Cyprus: employed, running a business, or director of a Cyprus company

WHAT CHANGED ON 1 JANUARY 2026

The old rule included a fourth condition: you could not be a tax resident of any other country in the same year. That condition has been removed.

The replacement condition is: you must not spend more than 183 days in any single other country in the same year.

This is a meaningful change. You can now claim Cyprus tax residency under the 60-day rule even if another country also considers you resident — dual residency is then resolved through the applicable double tax treaty’s tie-breaker rules rather than being automatically disqualifying.

THE UPDATED CONDITION LIST

— ✅ At least 60 days physically in Cyprus

— ✅ A permanent home in Cyprus (owned or rented)

— ✅ A connection to Cyprus: employed, running a business, or director of a Cyprus company

— ✅ No more than 183 days spent in any single other country (replaces the old ‘not a tax resident of any other country’ requirement)

WHAT THIS DOESN’T MEAN

It doesn’t mean zero tax on everything. Cyprus has its own rates and rules, and your home country may still have claims on certain income depending on your situation and the relevant tax treaty.

IMPORTANT: Tax rules change and depend heavily on individual circumstances. This is educational background only — not personal tax advice. Always verify your specific situation with a qualified Cyprus tax professional, particularly given how recently this rule changed.

Has anyone gone through the 60-day route to Cyprus residency — before or after the January 2026 change?