# 60-Day Rule Day Planner: Cyprus tax residence, 2026 and 2027

> Plan your year day by day and see whether you will be Cyprus tax resident under the 60-day or 183-day rule. Day counting, the 2026 change, tax residence certificate evidence and treaty tie-breakers, reviewed by ICPAC and ICAEW chartered accountants in Nicosia.

Publisher: Aqualis Ltd, Nicosia, CY. Members of ICPAC and ICAEW.
Last reviewed: 2026-10-14. Figures marked "Confirm" await adviser sign-off.
Canonical URL: https://60dayrule.com/

## Short answer

You are Cyprus tax resident for a calendar year if you spend more than 183 days in Cyprus. If you do not, the 60-day rule can still make you resident: at least 60 days in Cyprus, no more than 183 days in any other single country, a Cyprus business, job or directorship of a Cyprus resident company that has not ended by 31 December, and a permanent home in Cyprus, owned or rented. From 1 January 2026 you no longer need to show you are not resident elsewhere. The day you leave counts as a day abroad. The day you arrive counts as a day in Cyprus.

## Cyprus tax residence rules for individuals, 2026

- **183-day rule**: Resident if in Cyprus for more than 183 days in the calendar year. No other condition applies (In law)
- **60-day rule: days in Cyprus**: At least 60 days in Cyprus in the tax year, in total, not necessarily in a row (In law)
- **60-day rule: other countries**: Not in any other single state for more than 183 days in total in the same year (In law)
- **60-day rule: resident elsewhere**: The condition of not being tax resident in any other state was removed from 1 January 2026 (In law)
- **60-day rule: Cyprus tie**: Carries on business in Cyprus, is employed in Cyprus, or holds an office with a Cyprus tax resident company at any time in the year, not ended before year end (In law)
- **60-day rule: home**: Maintains a permanent residential property in Cyprus, owned or rented (In law)
- **Home held for part of the year**: The law does not fix a start date. A lease starting in March is generally accepted if kept to year end. Adviser to confirm on the facts (Confirm)
- **Day of departure**: Counts as a day outside Cyprus (In law)
- **Day of arrival**: Counts as a day in Cyprus (In law)
- **Same-day visits**: Arrive and leave on the same day: one day in Cyprus. Leave and return on the same day: one day outside (In law)
- **Tax year**: The calendar year, 1 January to 31 December, for both tests (In law)
- **Split year**: No statutory split-year treatment. Residence is decided for the whole year. Some advisers describe arrival-date practice differently (Confirm)
- **Tax residence certificate**: Applied for on form TD126 with evidence of days, home and Cyprus tie. Issued for one tax year at a time (Confirm)
- **Certificate before 60 days**: Can be issued in advance where home and Cyprus tie are proved, notably for foreign dividends or interest (Confirm)
- **Treaty tie-breaker**: Most Cyprus treaties follow the standard order: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement (Confirm)
- **Effect of residence**: Residents are taxed on worldwide income. Non-residents only on Cyprus-source income (In law)

## How to become and prove Cyprus tax residence under the 60-day rule

1. **Set the ties.** Sign and register the lease or complete the purchase, and put the Cyprus employment or directorship in place. Both should run to 31 December.
2. **Keep the day log.** Record every departure and arrival on the day it happens, with the Cyprus counting rule. Match the log to boarding passes each month.
3. **Apply for the certificate.** File form TD126 with the Tax Department, naming the year, the test you rely on and the country it is for, with your evidence file attached.
4. **File as a resident.** Declare worldwide income on your Cyprus return, claim non-domiciled status where it applies, and keep the file for a later enquiry.

## Free tools on this page

- **Cyprus 60-day and 183-day rule year planner**: Counts days in Cyprus and in each other country from a list of trips, using the Cyprus rule that departure days are days abroad and arrival days are days in Cyprus. Tests the 183-day rule and every condition of the 60-day rule as amended from 2026, shows the slack in days, and maps the whole year as a heatmap.
- **Cyprus tax residence certificate readiness check**: Scores an evidence file for a Cyprus tax residence certificate under the 60-day or 183-day rule across ten weighted items, such as a registered lease, utility bills, a Cyprus employment contract or director appointment, social insurance, payroll, flight records and bank statements. Lists the missing items and the next step.
- **Dual residence treaty tie-breaker walk-through**: Walks a person who is resident in Cyprus and another country through the standard double tax treaty tie-breaker order: permanent home, centre of vital interests, habitual abode, nationality and mutual agreement. Shows which country wins and at which step.

## Questions and answers

### Do the 60 days in Cyprus have to be consecutive?

No. The 60 days are a total across the calendar year. Ten trips of six days count the same as one stay of sixty. What matters is that each day is counted correctly: the day you land counts, the day you leave does not.

### Does the day I fly out of Cyprus count as a day in Cyprus?

No. The day of departure is a day outside Cyprus, and the day of arrival is a day in Cyprus. If you arrive and leave on the same day, it counts as one day in Cyprus. If you leave and come back on the same day, it counts as one day outside.

### Is exactly 183 days enough for Cyprus tax residence?

No. The rule says more than 183 days, so you need 184. If you have 183 or fewer, you can still be resident under the 60-day rule, provided you meet all its other conditions.

### Can I use the Cyprus 60-day rule if I am also tax resident in another country?

From 2026, yes. The reform removed the condition that you must not be resident anywhere else. You will then be resident in two countries for the same year, and the double tax treaty between them decides which one wins for treaty purposes.

### Does working remotely for a foreign employer count as a Cyprus tie?

Generally not. The rule asks for business carried on in Cyprus, employment in Cyprus, or an office with a Cyprus tax resident company. A remote job for a London or Berlin employer is not one of those on its own. Self-employment registered in Cyprus, or a directorship of your own Cyprus company, usually is.

### What happens if I resign as a director of my Cyprus company before year end?

The tie must not end during the year. If you resign in October and have no other Cyprus business or employment, the 60-day rule fails for that year, even if every other condition is met. Only the 183-day rule could then make you resident.

### Does a holiday flat in Paphos count as a permanent home in Cyprus?

Only if it is kept available to you. A flat you let to holiday tenants for most of the year is not a home at your disposal. A flat you own or rent and keep for your own use counts, whether or not you are there.

### Can I be Cyprus tax resident for only part of a year?

Cyprus has no statutory split year. Residence is decided for the whole calendar year, and a resident is taxed on worldwide income for that year. Some advisers describe the practice on arrival differently, so this point is marked Confirm and should be checked for your dates.

### How do I get a Cyprus tax residence certificate under the 60-day rule?

You apply to the Tax Department on form TD126, stating the year, the 60-day test and the country the certificate is for. You attach proof of days, a lease or title deed, and an employment contract or director appointment. Certificates are issued one year at a time.

### Can I get the certificate before I have spent 60 days in Cyprus?

In some cases. Tax Department guidance allows a certificate in advance where you prove the home and the Cyprus tie, notably where it is needed for dividends or interest from abroad. You must later complete the 60 days. Marked Confirm for 2026 practice.

### Why does the UK count my days differently from Cyprus?

The UK counts a day if you are in the UK at midnight, and its tax year runs from 6 April to 5 April. Cyprus counts the arrival day and not the departure day, over the calendar year. Keep separate counts for each country from the same flight records.

### What if Cyprus and another country both say I am resident?

The double tax treaty decides. Most follow the order permanent home, centre of vital interests, habitual abode, then nationality. The first test that points to one country decides. If none does, the two tax authorities settle it by agreement.

### If I become Cyprus resident under the 60-day rule, do I pay tax on dividends?

Income tax, no, as dividends are exempt from it. Special Defence Contribution depends on domicile. A non-domiciled resident pays 0%, and a domiciled one pays 5% from 2026. Most people moving to Cyprus are non-domiciled for up to 17 years.

## Contact

Aqualis Ltd, https://www.aqualis.com.cy