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Tax residency

Cyprus 60-Day Rule: How to Become Tax Resident With 60 Days a Year

Under the Cyprus 60-day rule you are tax resident 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 business, job or directorship with a Cyprus tax resident company to 31 December, and own or rent a home here. Since 1 January 2026 you no longer need to prove you aren't tax resident anywhere else.

JJason 14 min read Last verified 27 September 2026
Count my days Talk to a 60-day rule advisor
Suitcase by the balcony door of a sunny Paphos apartment overlooking the sea
Fact-checked27 September 2026

Keep evidence for every trip: boarding passes, e-tickets and passport stamps (the Tax Department lists these on TD126), plus Cyprus card payments and utility bills. Aim for a margin of 10 days or more above 60.

Sources checked for this page

  1. 1.Cyprus Tax Department — Individuals (tax residency)Government
  2. 2.PwC Worldwide Tax Summaries — Cyprus individual residence (reviewed 4 Aug 2026)Professional
  3. 3.KPMG Cyprus — Tax Residency and Non-Dom Rules (April 2026)Professional
  4. 4.Cyprus Tax Department — Form TD126 (60-day rule residence certificate declaration)Government
  5. 5.OECD — Cyprus information on residency for tax purposesGovernment
  6. 6.PwC Worldwide Tax Summaries — Cyprus taxes on personal income, 2026 and 2025 bandsProfessional
  7. 7.GESY (Health Insurance Organisation) — Financing: contribution rates and co-paymentsGovernment
  8. 8.Cyprus Tax Department — Form TD038 (non-dom declaration)Government
  9. 9.HMRC — RDR3 Statutory Residence Test guidance (updated June 2026)Government
  10. 10.gov.uk — Cyprus: tax treatiesGovernment
  11. 11.gov.uk — Cyprus entry requirements (90-day visa-free limit)Government
  12. 12.gov.uk — 2018 UK–Cyprus Double Taxation Convention (in force; effective dates, Articles 4, 14, 17)Government
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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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