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Cyprus 60-Day Rule Guide 2026
Cyprus grants full EU tax residency with just 60 days of physical presence per year. This guide covers every requirement, the day-counting rules, what documentation to keep, and common mistakes that invalidate the claim.
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⬇ Download 60-Day Rule Guide PDFFrequently Asked Questions
What is the Cyprus 60-Day Rule?
The 60-Day Rule allows you to become a Cyprus tax resident by spending at least 60 days in Cyprus per calendar year, provided you meet four additional conditions: not residing in any other country for more than 183 days, not being a tax resident elsewhere, having a business or employment in Cyprus, and maintaining a permanent residence in Cyprus.
How are the 60 days counted?
Any day you are physically present in Cyprus counts, including arrival and departure days. Days of transit through Cyprus airports do not count. You must be present at midnight to count a day.
What is the difference between the 60-Day Rule and the 183-Day Rule?
The 183-Day Rule requires spending over 183 days per year in Cyprus and has no additional conditions. The 60-Day Rule requires only 60 days but adds five conditions, making it more suitable for people who split their time between multiple countries.
Do I need to own property to qualify?
You need a permanent residence in Cyprus, but it does not have to be owned. A long-term rental contract is sufficient as evidence of a permanent address.
Can I apply the 60-Day Rule in the same year I move to Cyprus?
Yes. The 60-Day Rule applies from January 1 of the calendar year you meet all conditions. If you arrive in March and meet all requirements by December 31, you are a Cyprus tax resident for that full year.
Is it the 60-day rule or the 90-day rule in Cyprus?
Cyprus uses a 60-day rule for tax residency, not 90 days. The 90-day figure people often encounter refers to the Schengen Area rule: non-EU nationals can stay in the Schengen Area for a maximum of 90 days out of every 180. That rule governs immigration and freedom of movement, not tax residency, and Cyprus is not part of the Schengen Area. The 60-day rule is a domestic Cyprus tax law provision (Article 2 of the Income Tax Law) that sets the minimum physical presence required to establish Cyprus tax residency for internationally mobile individuals.