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Paphos Advisor

Glossary

What Is the Cyprus 60-Day Rule?

The Cyprus 60-day rule is a tax residency test that makes you Cyprus tax resident with as few as 60 days a year in Cyprus, if you also have a Cyprus business, job or directorship, a home here, and spend no more than 183 days in any other single country.

JJason 3 min read Last verified 27 September 2026
Carry-on suitcase on a Paphos terrace at dusk with town lights behind
Fact-checked27 September 2026

How the 60-day rule works

Sources checked for this page

  1. 1.PwC Worldwide Tax Summaries — Cyprus individual residence (reviewed 4 Aug 2026)Professional
  2. 2.KPMG Cyprus — Tax Residency and Non-Dom Rules (April 2026)Professional
  3. 3.Cyprus Tax Department — Individuals (tax residency)Government
  4. 4.Cyprus Tax Department — Form TD126 (60-day rule residence certificate declaration)Government
J

Written by

Jason

Founder, Paphos Advisor

British founder who moved his family from the UK to Paphos in 2025. I write down what I learned doing it properly — the tax, the residency and the living-here detail — and introduce people to the specialists I’d use myself.

How I research and fact-check

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