Cyprus Tax Residency Certificate 2026: How to Apply Using Form TD126

A Cyprus Tax Residency Certificate (TRC) is an official document issued by the Cyprus Tax Department certifying that an individual is a tax resident of Cyprus for a given year. It is required for claiming benefits under Cyprus double tax treaties and for demonstrating that tax residency has moved away from a prior country of residence.

When a Tax Residency Certificate Is Required

A TRC is typically needed in the following situations:

• Claiming treaty-reduced withholding tax rates on dividends, interest or royalties from foreign sources.
• Proving to the tax authority of a former country of residence that tax residency has changed.
• Satisfying due diligence requirements of foreign banks or investment platforms.
• Documenting Cyprus tax status for CRS/FATCA reporting purposes.

Two Routes to Qualify for Cyprus Tax Residency

Cyprus tax residency can be established via two separate rules:

183-day rule: An individual who spends more than 183 days in Cyprus in a calendar year is automatically a Cyprus tax resident for that year. No other conditions apply.

60-day rule: An individual can qualify as a Cyprus tax resident by spending at least 60 days in Cyprus during the tax year, provided they also do not spend 183 or more days in any other single country, are not tax resident in any other country, maintain a permanent residence in Cyprus (owned or rented), and have an active business, employment or directorship role in a Cyprus-registered entity.

How to Apply: Form TD126

The application for a Cyprus Tax Residency Certificate is submitted using form TD126(2022), available from any local Cyprus Tax Department office. The form is submitted in person at the local Tax Department office with the following supporting documents:

• Copy of passport or national identity card.
• Rental agreement or property ownership documents showing a permanent residential address in Cyprus.
• Entry and exit records from Cyprus (passport stamps or flight booking confirmations).
• For the 60-day rule: company appointment documents confirming directorship, or an employment contract with a Cyprus-registered entity.

The Tax Department may also request utility bills addressed to the Cyprus residence, bank statements, or previous Cyprus tax returns as additional supporting evidence.

Processing Time

A Tax Residency Certificate can be issued before an individual has completed the full 60 days in Cyprus for that year, provided the supporting documentation demonstrates that the qualifying conditions will be met. There is no fixed processing period published officially; in practice, certificates are typically issued within a few weeks.

For queries, contact the Cyprus Tax Department at hq@tax.mof.gov.cy or visit the nearest local Tax Department office.

Source: Cyprus Tax Department - Form TD126(2022). Mondaq/Nikita & Partners, Cyprus Tax Residency: The Definitive Guide, March 2026.