FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | Calendar year (1 January to 31 December) |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 3 |
| Region | Europe |
How Cyprus decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
183-day rule
An individual who stays in Cyprus for one or more periods exceeding 183 days in total during a tax year is treated as resident. The day of arrival counts as a day in Cyprus and the day of departure counts as a day outside Cyprus. Arrival and departure on the same day counts as a day in Cyprus, while departure and return on the same day counts as a day outside Cyprus.
60-day rule
An individual who does not reach 183 days may still be resident if all of these conditions are met in the tax year: at least 60 days in Cyprus, not more than 183 days in another country, carrying on a business or being employed or holding an office in Cyprus, and keeping a permanent residence in Cyprus that they own or rent. If the business or employment in Cyprus ends during the year, the person stops being treated as resident for that year under this rule. Earlier official material also listed a condition of not being tax resident in another state, so check which wording applies to the year in question.
Domicile for Special Defence Contribution
Special Defence Contribution applies to individuals who are both Cyprus tax resident and domiciled in Cyprus. Domicile generally follows the domicile of origin, with exceptions for people who acquired a domicile of choice abroad and were not Cyprus tax resident for at least 20 consecutive years before the tax year. Anyone who has been Cyprus tax resident for at least 17 of the 20 years before the tax year is deemed domiciled, and keeps that status until they complete 20 years in which they are not Cyprus tax resident.
Arriving, leaving and part years
Under the 60-day rule (CY-RES-02), a person whose business or employment in Cyprus ends during the year stops being treated as resident for that year under that rule. The sources checked do not set out a general split-year or departure rule; check the current official guidance.
Reporting duties to check
- Form T.F.38: exemption as non-domiciled. An individual who considers that they do not have a domicile in Cyprus may apply for exemption from Special Defence Contribution by completing Form T.F.38. Source
- Form TD 631: alternative method for Special Defence Contribution. An individual without a Cyprus domicile of origin who is deemed domiciled under the 17-of-20-years rule may elect the alternative method, which extends the exemption for up to two further five-year periods on payment of EUR 250,000 for each period, under Article 3D of the Special Defence Contribution Law and circular 02/2026. Source
Social security
Cyprus applies the EU rules on social security coordination: a person is generally covered by one country's system at a time, and a PD A1 form can show continued home-country cover during a temporary posting. EURES notes that employers pay social insurance and general healthcare contributions for employees; check current rates with the Cyprus social insurance authorities.
Living base
EU citizens can stay in Cyprus for up to three months without registering, and EURES says they must register with the Civil Registry and Migration Department within four months of arrival for longer stays; after five years of continuous lawful residence they acquire the right of permanent residence. Non-EU nationals generally need a visa or residence permit under national rules. Registration or a permit does not by itself decide tax residence; the 183-day and 60-day rules do.
How visas, permits and tax residence differ
Citizenship
Cypriot citizenship is acquired mainly by descent or by naturalization after a period of lawful residence, with other routes set by national law. This record has not verified the current residence period or the position on dual citizenship; check the Ministry of Interior's current guidance.
Questions to take to a professional
- Which test applies to me in each tax year, the 183-day rule or the 60-day rule, and what records show my days in and out of Cyprus?
- Does my business, employment or office in Cyprus meet the 60-day rule condition, and what happens if it ends during the year?
- Does my owned or rented home in Cyprus count as a permanent residence for the 60-day rule?
- Am I domiciled or deemed domiciled in Cyprus for Special Defence Contribution, and does Form T.F.38 or Form TD 631 apply to my situation?
- Does another country also treat me as tax resident, and how does the tax treaty between that country and Cyprus decide my residence?
- What social insurance and healthcare contributions apply to my work or business in Cyprus?
- What evidence does the Tax Department ask for before issuing a tax residency certificate?
Official authorities
Sources
- Tax Residency/Domicility - Tax Department - Gov.cyOfficial guidance
- Cyprus - Information on Residency for tax purposes (OECD AEOI portal, 28 April 2023)Official guidance
- Living and working conditions: Cyprus - EURESOfficial guidance
- Income taxes abroad - Your EuropeOfficial guidance
- Social security cover when you live or work in another EU country - Your EuropeOfficial guidance
- Residence rights when living abroad in the EU - Your EuropeOfficial guidance
Other countries in Europe
- Countries covered
- Cyprus
- Sources
- 6 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026