Cyprus 60-Day Rule Checker
The Cyprus 60-day rule makes you tax resident with as few as 60 days on the island — but only if four conditions all hold in the same calendar year. Enter your days and tick your ties: the checker gives the verdict and shows exactly which condition is missing.
1 · Your days this calendar year
From 2026, Law 244(I)/2025 dropped the condition that you must not be tax resident in any other country.
2 · Your ties
3 · The verdict
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How the rule decides
- The 183-day test goes first. More than 183 days in Cyprus makes you resident outright — the 60-day conditions never come into play.
- Otherwise, all four conditions together: at least 60 days in Cyprus; no more than 183 days in any single other country; and a Cyprus economic tie (business, employment, or an office in a Cyprus tax-resident company) plus a permanent home you own or rent.
- The tie must not be terminated during the year. If the job, business, or directorship ends during the year, the 60-day rule is not met for that year.
- No “not resident elsewhere” condition from 2026. Up to tax year 2025, being tax resident in another country ruled the 60-day route out; Law 244(I)/2025 removed that condition from 1 January 2026. Pick the year in the checker.
The full rule guide covers the non-dom benefits the rule unlocks and the evidence the Tax Department asks for when you request a tax residency certificate.
A worked example
You spend 75 days in Cyprus, rent a flat in Limassol all year, and are a director of your own Cyprus company. The rest of the year is split between Portugal (150 days), Thailand (90), and travel. No country passes 183 days: all four conditions hold — and from 2026 that is true even if another country also treats you as resident. Spend 200 days in Portugal instead of 150 and condition 2 breaks — the rule is unavailable for the year no matter how many days you logged in Cyprus. The 183-day calculator totals your days per country from trip dates if you don't have the numbers to hand.
Frequently asked questions
A second route to Cyprus tax residency, alongside the 183-day test. If you spend at least 60 days in Cyprus in a calendar year, no more than 183 days in any other single country, and have both a Cyprus business/job/directorship and a permanent home there that you own or rent, you are Cyprus tax resident for that year. Until tax year 2025 you also had to be tax resident nowhere else; Law 244(I)/2025 removed that condition from 1 January 2026.
No. The 60 days is one of four conditions that must all hold in the same calendar year. Sixty days on holiday with no Cyprus home and no Cyprus job or company does not make you resident.
Per calendar year (1 January – 31 December). The day you arrive in Cyprus counts as a day in Cyprus; the day you leave counts as a day outside. Arriving and leaving on the same day is one day in; leaving and returning on the same day is one day out.
You add up your days per country for the year, and the country with the most days must not exceed 183. This is the condition slow travellers break most often: a base country where you spend seven months puts you over, even if Cyprus itself is fine.
Carrying on a business in Cyprus, being employed in Cyprus, or holding an office such as a directorship in a company that is itself Cyprus tax resident, at any time during the year. If that business, job or office is terminated during the year, the 60-day rule is not met for that year.
Not by itself. Tax residency and domicile are separate tests. A Cyprus tax resident who is not Cyprus-domiciled pays no Special Defence Contribution on dividends and interest — until they have been Cyprus tax resident for 17 of the previous 20 years, when they are deemed domiciled. Whether you are domiciled is assessed on its own.
Your entries are saved only in your own browser (localStorage). We do record usage events that aren't linked to your name, including the result category the calculator shows, but not the numbers you enter.
Keep the day record this rule needsin
Bounded
- Logs your days in each country automatically
- Exports a dated travel report when you need evidence
- Records border-crossing days in both countries
- Runs alongside your other visa, tax, and residency rules
Sources
- Income Tax (Amending) (No. 4) Law of 2025, N. 244(I)/2025, Official Gazette No. 5070 (31 December 2025) — art. 2 definition of “resident of the Republic”, in force 1 January 2026
- Special Defence Contribution (Amending) (No. 4) Law of 2025, N. 245(I)/2025 — deemed domicile (17 of 20 years)
- Cyprus Tax Department (Tax For All) — Tax Reform 2026: guides and FAQs for individuals
For information only. This calculator is a planning aid based on publicly available rules, not tax, legal, or immigration advice. Border officers and tax authorities make the final call — always confirm with the official sources linked above and a qualified professional before acting.