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Cyprus day-count rules

Cyprus runs some of the most searched day-count rules in Europe. Its 60-day rule lets internationally mobile people become tax residents — with non-dom benefits — on as little as 60 days a year, provided four extra conditions hold. Its citizenship rules run the other way: generally 7 years of residence (3–4 on the fast track for highly skilled employees), with no more than 90 days abroad in the final qualifying year.

Each page below covers one Cyprus rule in plain English — the thresholds, the four 60-day-rule requirements, the fast-track years — with links to the Cyprus Tax Department and Civil Registry official guidance.

Tax
Cyprus — The 60-Day Rule for Tax ResidencyThe Cyprus 60-day rule: become tax resident with 60+ days in Cyprus if you spend no more than 183 days in any other single country, have a Cyprus job, business or directorship not ended during the year, and keep a permanent home. Since 2026 being tax resident elsewhere no longer disqualifies you.60 days / year
Citizenship
Cyprus — Citizenship: 8 Years, or 4–5 on the Fast TrackCyprus citizenship needs 12 months of continuous residence before applying (no more than 90 days abroad) plus 7 years of legal residence in the 10 years before that — or 3 years (B1 Greek) / 4 years (A2 Greek) on the fast track for highly skilled employees. Requirements, day counting, official sources.<=90 days away / 12 months
Free tools
183-Day Rule CalculatorCount your days in a country against a tax-residency threshold.
Cyprus 60-Day Rule CheckerAll four conditions of the 60-day route to Cyprus tax residency, checked at once.
Common questions

Frequently asked questions

A second route to Cyprus tax residency: spend at least 60 days in Cyprus in the calendar year, no more than 183 days in any other single country, hold a Cyprus business/job/directorship, and maintain a permanent home there that you own or rent. All four conditions must hold in the same 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.

Two routes: the automatic 183-day rule (more than 183 days in Cyprus in the calendar year, no other conditions), or the 60-day rule — at least 60 days in Cyprus, no more than 183 days in any other single country, a Cyprus economic link, and a permanent home in Cyprus (from 2026 you no longer also have to be non-resident everywhere else).

Only on the fast track for highly skilled employees of companies of foreign interests: 3 years of residence with Greek at B1 level, or 4 years with A2. The standard route is 7 years of cumulative residence. Both require a continuous final year with at most 90 days abroad.

Non-domiciled tax residents pay no Special Defence Contribution — in practice 0% Cyprus tax on most dividend and interest income for 17 years — plus no tax on gains from selling securities, and a possible 50% income-tax exemption on higher first-employment salaries.