Does the 60-day rule still require me not to be tax resident elsewhere?

Not from 1 January 2026, according to PwC and KPMG's 2026 summaries of the tax reform. The Tax Department's own web page and form TD126 still show the old condition, so ask your adviser how your district tax office is handling certificates.

If I'm Cyprus resident, am I automatically non-UK resident?

No. The UK decides under the Statutory Residence Test, based on your UK days, work and ties. If both countries treat you as resident, the double tax treaty tie-breaker decides, and that depends on where your home and main interests are.

Is a Cyprus company directorship enough?

A directorship of a Cyprus tax-resident company counts as holding an office. It must last to 31 December. An adviser will also want the company to have real activity, because a dormant shell invites questions from both tax authorities.

Do I need an adviser if I just want a tax residency certificate?

Not always. Straightforward cases can file the TD126 declaration themselves. An adviser pays for itself when you have a UK company, dividends, UK property or a split year.

Why is the introduction free?

The adviser may pay us a referral fee if you become their client. You pay them the same as any other client, and we tell you first. See our referral disclosure.

Is there a 90-day rule in Cyprus?

No. Cyprus tax residency has only two tests, the 183-day rule and the 60-day rule. The "90 days" people mention is usually the visa-free visitor limit for UK passport holders (90 days in any 180), which is why 60-day movers still need a residence permit to live here.

Is tax residency the same as residency to live in Cyprus?

No. Tax residency decides where you pay tax; a residence permit decides whether you can live here. You need both, from different departments: the Tax Department and the Civil Registry and Migration Department.

How do I get a 60-day tax residency certificate?

Apply to your district tax office with form TD126 and evidence of your days, home and Cyprus business tie. Law firms report it takes from a few weeks to several months, so apply early if a bank or HMRC is waiting for it.

What happens after I ask for an introduction?

Jason reads your travel pattern and replies within one working day, flagging anything that looks like a UK-days problem. With your consent, we introduce you by email to one adviser who covers both countries; they send a fixed-fee proposal. No obligation.

Tax services · Tax residency

Cyprus Tax Residency in 60 Days: Tax Advice That Gets the Structure Right

Yes, you can get Cyprus tax residency in 60 days: spend at least 60 days here, no more than 183 in any other single country, keep a permanent Cyprus home, and hold a Cyprus business, job or directorship to 31 December. The part people get wrong is the UK side, which HMRC decides under the Statutory Residence Test. We introduce you free to an adviser who plans both.

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Referral fees disclosed

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Free. I reply personally within one working day.

The short version

From 1 January 2026, the 60-day rule has 4 conditions. The old requirement that you are not tax resident anywhere else was removed by the 2026 tax reform.

You still need 60+ days in Cyprus, no more than 183 days in any other single country, a permanent home in Cyprus, and a Cyprus business, employment or directorship that doesn't end before 31 December.

Becoming Cyprus resident does not end UK residence. The UK decides that under the Statutory Residence Test, so plan your UK days as carefully as your Cyprus ones.

The Tax Department's own web page (last updated 2021) and form TD126 (2022) still show the old fifth condition. Your adviser should confirm which version the office applies to your certificate.

Why the 60-day rule needs a plan, not a spreadsheet

The 60-day rule is the route most UK business owners and remote workers use to become Cyprus tax resident. It lets you keep travelling, and it unlocks non-dom status: no Special Defence Contribution on dividends and interest, only the 2.65% GeSY contribution on dividends.

A lone swimmer far out in a calm pastel sea at sunrise off a pebble beach near Geroskipou — An early swim near Geroskipou

It fails in predictable ways. The Cyprus "business tie" is a company you set up in a hurry that the Tax Department doesn't see as real. The "permanent home" is a holiday let. The directorship ends in November. Or, most often, you pass every Cyprus test and are still UK resident because you spent too many days in the UK or kept too many ties there.

Miss one condition and you're not Cyprus tax resident for that year, which can mean your dividends are taxed in the UK and your Cyprus structure does nothing. Read the full rules in our 60-day rule guide; this page covers getting professional help to apply them.

The 60-day rule conditions in 2026

All four must be met in the same calendar year (1 January to 31 December).

Condition	What it means in practice	Evidence the Tax Department asks for
At least 60 days in Cyprus	Arrival day counts as a day in Cyprus; departure day counts as a day outside	Passport stamps, boarding passes, e-tickets
No more than 183 days in any other single country	It's per country, not 183 days abroad in total	Travel records for the whole year
A Cyprus business, job or office	Run a business in Cyprus, be employed here, or be a director of a Cyprus tax-resident company, and don't end it before 31 December	Employment contract or company certificate in force at 31 December
A permanent home in Cyprus	Owned or rented, available to you all year	Title deed or residential lease
Not tax resident elsewhere (removed)	Applied until 31 December 2025. Removed from 1 January 2026 by the tax reform	Still printed on form TD126 (2022 edition)

Sources: PwC Worldwide Tax Summaries (reviewed August 2026) and KPMG Cyprus (April 2026) for the 2026 change; Cyprus Tax Department form TD126 for evidence. The Tax Department's web page still lists five conditions.

Worked example: Cyprus tax resident in 60 days, still UK resident

A UK company owner who lived in the UK for years moves in 2026. They keep their spouse's UK home available and split the year like this. Cyprus says yes; HMRC may also say yes.

Test	Their year	Result
Days in Cyprus	70	Pass (60+)
Days in any other single country	UK 120, Spain 100, elsewhere 75	Pass (none over 183)
Cyprus home and directorship to 31 December	Yes	Pass: Cyprus tax resident
UK Statutory Residence Test	120 UK days with a family tie, a 90-day tie and a country tie	Fail: 91–120 days needs only 2 ties to stay UK resident
The fix an adviser would model	45 UK days or fewer, and no UK home available	At 16–45 days a leaver needs 4 ties to be UK resident

If both countries treat you as resident, the UK-Cyprus treaty tie-breaker looks at your permanent home first, then your centre of vital interests. Sources: HMRC RDR3 (sufficient ties test for leavers); Cyprus Tax Department and KPMG April 2026 (60-day conditions). Illustrative only; your adviser runs the full test.

What a 60-day tax residency adviser sets up

A good adviser treats 60-day tax residency as a project with two sides: Cyprus and the UK. On a typical case they:

Test your UK position first. Under the UK Statutory Residence Test, someone who was UK resident in any of the last 3 tax years is automatically non-resident only if they spend fewer than 16 days in the UK in the tax year (other tests apply for full-time work abroad). If you'll be dual resident, they check how the UK-Cyprus Double Taxation Convention tie-breaker applies.
Build the Cyprus tie. Usually a directorship of a Cyprus company with genuine management and activity here, set up with a company formation specialist. A dormant shell is a risk.
Document the home. A year-round lease or title deed in your name, not a short holiday rental.
Set up day tracking. Boarding passes, e-tickets and stamps kept together, because that's what the Tax Department asks for.
File the paperwork. Registration for a tax identification code, the TD126 declaration for a tax residency certificate, the TD38 non-dom declaration, and your TD1 tax return by 31 July of the following year.
Check the year-end. Confirm nothing ends before 31 December and that you haven't crossed 183 days anywhere else.

Pair this with non-dom planning if dividends or interest are a big part of your income.

Count your days before you talk to an adviser

Enter your planned days in Cyprus, your longest stay in any other single country and your Cyprus ties. The counter shows which rule you are likely to meet. Count arrival days as days in Cyprus and departure days as days out.

Free toolCyprus tax residency day counter

Days in Cyprus this tax year (Jan–Dec)

Count: arrival day = in Cyprus; departure day = outside Cyprus.Most days in any one other country

For example, days in the UK in the same calendar year.

Cyprus business, job or directorship, kept until 31 December?

Likely result

Cyprus tax resident: 60-day rule

60-day rule: all 4 conditions

At least 60 days in Cyprus (you: 90)
No more than 183 days in any other single country (you: 120)
A Cyprus business, job or directorship of a Cyprus tax-resident company, kept until 31 December
A permanent home in Cyprus, owned or rented

2026 change: “Not tax resident in any other state” is no longer a condition (removed from 1 January 2026, per PwC, KPMG and GK). The Tax Department’s own page and form TD126 still list this older fifth condition, so ask your adviser how to complete the form.

This only covers the Cyprus side. Whether you stay UK resident is decided by the UK Statutory Residence Test: ties to the UK can keep you resident on far fewer than 183 days. Check both sides

Sources: Cyprus Tax Department: Tax residency · PwC Worldwide Tax Summaries: Cyprus individual residence (reviewed 4 Aug 2026) · KPMG Cyprus: Tax residency and non-dom rules (April 2026) · Cyprus Tax Department: Form TD126 (60-day rule declaration) · HMRC: RDR3 Statutory Residence Test guidance · GOV.UK: Tax if you leave the UK to live abroad (P85)

Counter says you're close?

Get the UK side checked before you book flights

Most 60-day plans fail on UK days, not Cyprus days. One fixed-fee session with a cross-border adviser tests both before the tax year starts.

Introduce me to an adviser Check my full tax route

Good to know

What Paphos Advisor does, and what we don't

We do: help you see whether the 60-day or 183-day rule fits your year, put the steps in order (permit, home, company, bank, tax registration), and introduce you to an independent tax adviser who works on both UK and Cyprus residence.

We don't: give tax advice or file anything. The adviser does. Introductions are free to you; partners may pay us a referral fee, as set out in our referral disclosure. The UK exit itself is covered on UK to Cyprus tax advice; for everything else, see our Cyprus tax advice services.

How the introduction works

01
5 minutes
Share your travel pattern
Roughly where you'll spend the year, your income types and your planned move date.
02
We check the fit
60-day or 183-day rule, non-dom, company needed or not. We note the UK questions to raise.
03
One introduction
With your consent, to one tax adviser who handles UK exits and the 60-day rule.
04
Fixed-fee proposal
The adviser quotes you directly. You decide whether to proceed.

What 60-day rule tax advice costs

Advisers quote fixed fees for set-up and annual work once they know your situation. These ranges come from published 2026 Cyprus fee guides.

Relocation tax advice (full set-up engagement)Residency plan, non-dom and UK exit review

€1,500–5,000

Hourly adviceSpecialist international advisers can charge more

€150–400

Annual personal tax return (TD1)Depends on income sources

€200–1,200

Cyprus company legal set-upOne law firm's legal fee, plus VAT and government charges

€1,300–1,500

Total typical ranges

€3,150 – €8,100

Sources: Cyprus Tax Life (advisers from €150/hour, relocation advisory €1,500–€5,000), Global Law Experts (tax return €200–€1,200), G. Kouzalis LLC (company formation legal fees). UK-side advice from a UK adviser is extra. Every partner quotes in writing.

Paphos town and harbour at blue hour with streetlights coming on under a deep blue sky — Paphos at blue hour

The 60-day rule in numbers

60 days

minimum in Cyprus in the calendar year

183 days

maximum in any other single country

31 Dec

your Cyprus business tie must still exist

2.65%

GeSY on dividends for a non-dom

SDC 0%, GeSY capped at €180,000 of income

Tax advisers for the 60-day rule

We introduce advisers who hold a recognised qualification (ICPAC, ACCA, ICAEW or CIOT/ADIT), work in fluent English, understand the UK Statutory Residence Test as well as Cyprus rules, and quote fixed fees in writing.

Licensed and regulated

Registered with the right Cyprus body — Bar Association, ICPAC, CySEC or the Estate Agents Council.

Fluent with UK clients

They know HMRC, UK pensions and how British clients expect to be kept in the loop.

Vetted in person

I’ve worked with them or checked their work with people I trust. No paid listings.

Fees disclosed

If a partner pays a referral fee, I tell you before the introduction.

Partner profiles are shared privately, matched to your situation.

Request an introduction

60-day rule advice questions

Yes, if in the same calendar year you spend at least 60 days in Cyprus, no more than 183 days in any other single country, keep a permanent home here, and hold a Cyprus business, job or directorship that doesn't end before 31 December.

Free introduction

Get introduced to a 60-day rule tax adviser

Tell us where you'll spend the year and how you earn. Jason replies within one working day, then, with your consent, introduces you to one independent adviser who plans the Cyprus and UK sides together.

Covers the UK Statutory Residence Test too
Recognised professional qualification
Fixed fee quoted in writing
Free to you; any referral fee disclosed first

Founder-led. Replies within one working day.

Sources checked for this page

1.PwC Worldwide Tax Summaries — Cyprus individual residence (reviewed 4 August 2026)Professional
2.KPMG Cyprus — Tax residency and non-dom rules (April 2026)Professional
3.Cyprus Tax Department — Individuals (tax residency; page last updated 2021)Government
4.Cyprus Tax Department — Form TD126 (60-day rule tax residency certificate declaration, 2022 edition)Government
5.HMRC — Guidance note for Statutory Residence Test (RDR3)Government
6.UK legislation — Double Taxation Relief (Cyprus) Order 2018Government
7.Cyprus Tax Life — Find a tax advisor in Cyprus (fee ranges)Professional
8.Global Law Experts — Tax advisors Cyprus 2026 (fee models)Professional
9.HMRC — RDR3 Statutory Residence Test guidance (sufficient ties test for leavers)Government

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.

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Cyprus Tax Residency in 60 Days: Tax Advice That Gets the Structure Right

Why the 60-day rule needs a plan, not a spreadsheet

The 60-day rule conditions in 2026

Worked example: Cyprus tax resident in 60 days, still UK resident

What a 60-day tax residency adviser sets up

Count your days before you talk to an adviser

How the introduction works

Share your travel pattern

We check the fit

One introduction

Fixed-fee proposal

What 60-day rule tax advice costs

The 60-day rule in numbers

Tax advisers for the 60-day rule

60-day rule advice questions

Can I become Cyprus tax resident in 60 days?

Does the 60-day rule still require me not to be tax resident elsewhere?

If I'm Cyprus resident, am I automatically non-UK resident?

Is a Cyprus company directorship enough?

Do I need an adviser if I just want a tax residency certificate?

Why is the introduction free?

Is there a 90-day rule in Cyprus?

Is tax residency the same as residency to live in Cyprus?

How do I get a 60-day tax residency certificate?

What happens after I ask for an introduction?

Get introduced to a 60-day rule tax adviser

Sources checked for this page

Keep reading

Why the 60-day rule needs a plan, not a spreadsheet

The 60-day rule conditions in 2026

Worked example: Cyprus tax resident in 60 days, still UK resident

What a 60-day tax residency adviser sets up

Count your days before you talk to an adviser

How the introduction works

Share your travel pattern

We check the fit

One introduction

Fixed-fee proposal

What 60-day rule tax advice costs

The 60-day rule in numbers

Tax advisers for the 60-day rule

60-day rule advice questions

Can I become Cyprus tax resident in 60 days?

Does the 60-day rule still require me not to be tax resident elsewhere?

If I'm Cyprus resident, am I automatically non-UK resident?

Is a Cyprus company directorship enough?

Do I need an adviser if I just want a tax residency certificate?

Why is the introduction free?

Is there a 90-day rule in Cyprus?

Is tax residency the same as residency to live in Cyprus?

How do I get a 60-day tax residency certificate?

What happens after I ask for an introduction?

Get introduced to a 60-day rule tax adviser