FlagSageWhat this covers
The 60-day rule is a residence test in Article 2 of the Cyprus Income Tax Law (N. 118(I)/2002). It lets a person who does not reach 183 days in Cyprus still be tax resident if every listed condition is met in the same tax year. Non-dom, in the Cyprus sense, means a tax resident who is not domiciled in Cyprus under the Special Defence Contribution Law (N. 117(I)/2002). Such a person is not subject to Special Defence Contribution on dividends, interest and, up to the 2025 tax year, rent.
Start with the two residence rules
The Cyprus Tax Department says an individual is tax resident if they meet the criteria of either the 183-day rule or the 60-day rule in Article 2 of the Income Tax Law. The tax year is the calendar year.
Under the 183-day rule, a person resides in Cyprus if they stay there for one or more periods exceeding 183 days in total in a tax year. Like the 183-day rules elsewhere, the counting method is specific to Cyprus.
- The day of arrival counts as a day in Cyprus.
- The day of departure counts as a day outside Cyprus.
- Arriving and leaving on the same day counts as a day in Cyprus.
- Leaving and returning on the same day counts as a day outside Cyprus.
Check every condition of the 60-day rule
The Tax Department says a person who has not completed 183 days may still be resident if they meet all of the conditions below in the tax year. Missing one condition means the rule does not apply.
It adds that if the person stops carrying on the business, or their employment in Cyprus ends during the year, they stop being treated as Cyprus tax resident for that year under this rule.
Older official material listed one more condition. The Cyprus information sheet on the OECD portal, dated 28 April 2023, included not being tax resident in another country. The current Tax Department page does not list it. Ask an adviser which wording applies to the year in question.
| Condition | What the Tax Department says | Question to check |
|---|---|---|
| Days in Cyprus | At least 60 days in Cyprus during the tax year | How were arrival and departure days counted? |
| Days elsewhere | Not more than 183 days in the year residing in another country | Could any single country count more than 183 days? |
| Activity in Cyprus | Carries on any business in Cyprus and/or is employed in Cyprus, as an employee and/or office holder | Did the business, job or office continue to the end of the year? |
| Home in Cyprus | Maintains a permanent residence in Cyprus that they own or rent | Is the home kept for the whole year, and is it owned or rented? |
Separate residence from domicile
Residence decides whether Cyprus taxes you as a resident. Domicile decides one further tax, the Special Defence Contribution (SDC). The Tax Department says a resident of the Republic for SDC means a person who is Cyprus tax resident and who also has a domicile in Cyprus.
In general, a person is domiciled in Cyprus if their domicile of origin is in Cyprus. A domicile of origin is normally acquired at birth and usually follows the father's domicile at that time. A domicile of choice exists when someone settles in a country intending to live there permanently or indefinitely, judged from their actions and conduct.
The Tax Department lists two exceptions for people with a Cypriot domicile of origin. One covers someone who has acquired and keeps a domicile of choice outside Cyprus and was not Cyprus tax resident for at least 20 consecutive years before the tax year. The other covers someone who lived abroad for more than 20 consecutive years before 16 July 2015.
See what non-dom status changes
The Tax Department says a person who is not domiciled in Cyprus, or not tax resident there, is not subject to Special Defence Contribution on interest income, dividend income or rental income. It notes that rental income was subject to SDC up to and including the 2025 tax year, after which SDC on rent was abolished.
Non-dom status is about SDC only. It does not by itself change whether you are tax resident or how other taxes apply. A person who thinks they are not domiciled can apply for exemption from SDC. The Tax Department's text refers to Form T.F.38, and its forms list shows the declaration of an individual for exemption as non-domiciled (T.D.38), with questionnaires on domicile of origin (T.D038QA) and domicile of choice (T.D038QB).
Count the years toward deemed domicile
Non-dom status does not last forever. The Tax Department says that whatever a person's domicile of origin, anyone who has been Cyprus tax resident for at least 17 of the last 20 years before the tax year is deemed to have a domicile in Cyprus. That deemed domicile is kept until the person completes 20 years in which they are not Cyprus tax resident.
A person without a Cypriot domicile of origin who becomes deemed domiciled under that rule can elect the Alternative Method of Imposition of Special Defence Contribution. The Tax Department says this extends the exemption for two additional five-year periods, on payment of €250,000 for each five-year period, under Article 3D of the SDC Law and circular 02/2026. The application is Form TD 631 (2026).
| Fictional person | Facts | Position under the Tax Department's rule |
|---|---|---|
| Maya | Domicile of origin abroad, Cyprus tax resident for 9 of the last 20 years | Not deemed domiciled on the 17-of-20 count |
| Omar | Domicile of origin abroad, Cyprus tax resident for 17 of the 20 years before the tax year | Deemed domiciled; may ask about the alternative method on Form TD 631 |
| Lena | Deemed domiciled, then leaves Cyprus | Keeps deemed domicile until 20 years of non-residence are completed |
Gather the evidence before you rely on either rule
Both rules depend on facts you can show. Entry and exit records, the business or employment contract, and a lease or title deed for the Cyprus home are the obvious starting points. The day ledger can help you keep a record of days by country.
Cyprus residence under its own rules does not stop another country from treating you as resident. The European Commission's Your Europe guidance says two countries can consider you resident at the same time, and a treaty tie-breaker may then decide which one counts for the treaty. See when two countries claim you and the Cyprus country page.
Common misconceptions
Questions to take to a professional
- Did I spend more than 183 days in Cyprus this tax year, counting arrival and departure days the way the Tax Department describes?
- If I rely on the 60-day rule, does each condition hold for the whole year, including a business, job or office that continues to 31 December?
- Does any other country count more than 183 days for me, or treat me as resident under its own rules?
- Is my domicile of origin outside Cyprus, and which forms should I file to claim exemption from Special Defence Contribution?
- In which year would I reach 17 of 20 years of Cyprus residence, and would the alternative method under Article 3D apply to me?
- What evidence will the Tax Department want before issuing a tax residency certificate?
Questions people ask
What are the conditions of the Cyprus 60-day rule?
The Tax Department lists four: at least 60 days in Cyprus in the tax year, not more than 183 days in another country, a business, job or office in Cyprus, and a permanent residence in Cyprus that you own or rent. All must be met, and the rule stops applying for the year if the business or job ends during it.
How long does Cyprus non-dom status last?
For people without a Cypriot domicile of origin, it lasts until they have been Cyprus tax resident for at least 17 of the last 20 years before the tax year. They are then deemed domiciled, unless they elect the alternative method, which extends the exemption for two further five-year periods at €250,000 each.
Do non-doms pay Special Defence Contribution in Cyprus?
The Tax Department says a person who is not domiciled in Cyprus, or is not tax resident, is not subject to SDC on interest, dividends and rental income. SDC on rent was abolished after the 2025 tax year.
Does the day I arrive in Cyprus count?
Yes. The Tax Department says the day of arrival counts as a day in Cyprus and the day of departure counts as a day outside Cyprus.
Can I be tax resident in Cyprus and another country at the same time?
Under domestic rules, yes. The 60-day rule itself requires that you spend no more than 183 days in another country, but another country may still treat you as resident under its own tests, and a tax treaty may then decide residence for treaty purposes.
How do I claim non-dom status in Cyprus?
The Tax Department says a person who considers they are not domiciled may apply for exemption from Special Defence Contribution on its form for non-domiciled individuals, with questionnaires on domicile of origin and domicile of choice. Completed forms go to the district Tax Department office.
Where this guide stops. A Cyprus tax adviser or accountant checks your days, your business or employment and your home against each condition, and helps with the domicile forms. The Cyprus Tax Department decides on exemption requests and residency certificates. FlagSage does not count your days or decide your residence or domicile.
Sources
- Tax Residency/Domicility - Tax Department - Gov.cyOfficial guidance
- Cyprus - Information on Residency for tax purposes (OECD AEOI portal, 28 April 2023)Official guidance
- Your Europe: Income taxes abroadOfficial guidance
Related
- Countries covered
- Cyprus
- Sources
- 3 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 9, 2026