Cyprus 60 day rule: Cyprus Residency and Domicile Rules
The Cyprus Residency and Domicile Rules carries 27 published figures read from 9 sources' own pages; the 25 published figures given by test run from 60 to 183 day, read 7 November 2026.
- 11 to 31
- 931 to 62
- 62 to 92
- 92 to 122
- 122 to 153
- 17153 to 183
Bands
| Bucket | Value |
|---|---|
| 1 to 31 | 1 figure |
| 31 to 62 | 9 figures |
| 62 to 92 | 0 figures |
| 92 to 122 | 0 figures |
| 122 to 153 | 0 figures |
| 153 to 183 | 17 figures |
10 of the 19 named sources read in full publish a figure; 9 publish none, read 7 November 2026.
By test and condition and duration in years and evidence or form
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| test deemed domicile: years of residence | 20 year | 20 to 20 year | 2 |
| test certificate processing time | 4 week | 4 to 4 week | 3 |
| test 183-day rule | 183 day | 183 to 183 day | 8 |
| test 60-day rule: minimum presence | 60 day | 60 to 60 day | 7 |
| test 60-day rule: no other single state | 183 day | 183 to 183 day | 7 |
| test paid extension: annual fee | 50,000 EUR | 50,000 to 50,000 EUR | 1 |
| test non-dom SDC exemption duration | 17 year | 17 to 17 year | 3 |
| test paid extension: five-year fee | 250,000 EUR | 250,000 to 250,000 EUR | 1 |
| test 50% expat exemption duration | 17 year | 17 to 17 year | 1 |
| test paid extension: lump sum per five-year extension | 250,000 EUR | 250,000 to 250,000 EUR | 1 |
| test certificate validity | 1 year | 1 to 1 year | 1 |
| condition day counting: same-day arrival and departure | 1 day | 1 to 1 day | 1 |
| duration in years non-dom SDC exemption | 17 year | 17 to 17 year | 2 |
| evidence or form TRC before 60 days completed: directorship, permanent residence, declaration of intended stay | 60 day | 60 to 60 day | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (42)
- Cyprus Tax Residency: Non-Dom Status and Certificates, read 2026-11-07:
A person becoming deemed domiciled may pay a fixed €250,000 (€50,000 annually) to secure SDC relief for a further five years.
- The Cyprus 60-Day Rule, read 2026-11-07:
Each five-year extension requires an advance lump-sum payment of €250,000.
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026, read 2026-11-07:
The 2026 reform introduced an option to extend beyond this threshold by paying a flat €50,000 per year, but this is a niche provision relevant only to long-term residents with very high dividend income.
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026, read 2026-11-07:
An individual becomes a Cyprus tax resident by spending more than 183 days in Cyprus within a calendar year.
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026, read 2026-11-07:
Not spend more than 183 days in any single other country.
- The Cyprus 60-Day Rule, read 2026-11-07:
An individual who spends more than 183 days in Cyprus during a calendar year is automatically considered a Cyprus tax resident, without any further conditions.
- The Cyprus 60-Day Rule, read 2026-11-07:
Do not reside in any other single country for a period exceeding 183 days in aggregate during the same tax year.
- Cyprus Tax Residency 2026: The 60-Day Rule Explained, read 2026-11-07:
Days in Cyprus plus: no single other country for more than 183 days, a business or director role in Cyprus, and a permanent home in Cyprus.
- Cyprus Tax Residency 2026: The 60-Day Rule Explained, read 2026-11-07:
The 183-day rule is simple: spend more than 183 days in Cyprus in a calendar year and you are a Cyprus tax resident.
- Retiring to Cyprus: The 2026 Tax Guide for Foreign Pensioners, read 2026-11-07:
There are two routes: the 183-day rule (spending more than 183 days a year in Cyprus), or the 60-day rule, which can apply with as little as 60 days in Cyprus, provided you do not stay more than 183 days in any other single country, maintain a permanent home in Cyprus (owned or rented), and have a Cyprus tie such as a business, employment or directorship.
- Cyprus Tax Residency: Non-Dom Status and Certificates, read 2026-11-07:
The 183-day rule applies where you spend more than 183 days in a single calendar year, with no further conditions and no requirement to keep a permanent home in the country.
- Cyprus Tax Residency: Non-Dom Status and Certificates, read 2026-11-07:
The former condition barring tax residence elsewhere has been removed; qualification now requires that you do not reside in any other single state for more than 183 days in aggregate during the tax year.
- The 60-Day Tax Residency Rule, read 2026-11-07:
the individual should not remain in any other state for one or more periods which in total exceed 183 days in the same tax year; and
- How to Get a Cyprus Tax Residency Certificate: Process & Documents, read 2026-11-07:
If you spend more than 183 days in Cyprus in any one calendar year, you are tax-resident for that year.
- How to Get a Cyprus Tax Residency Certificate: Process & Documents, read 2026-11-07:
Not spend more than 183 days in any single other country;
- Cyprus Tax Residency Certificate 2026: How to Obtain It, read 2026-11-07:
The 183-day rule is the simpler test: spend more than 183 days in Cyprus in the calendar year and you are resident, with no further conditions.
- Cyprus Tax Residency Certificate 2026: How to Obtain It, read 2026-11-07:
The 60-day rule lets you be resident on as few as 60 days, provided you also (a) are not resident in any other single state for more than 183 days, (b) maintain a Cyprus tie — carrying on business in Cyprus, being employed in Cyprus, or holding a directorship of a Cyprus tax-resident company — and (c) keep a permanent home in Cyprus that you own or rent.
- Cyprus Tax Residency Certificate 2026: Apply via TD126, read 2026-11-07:
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.
- The Cyprus 60-Day Rule, read 2026-11-07:
No more than 183 days in any other single country.
- The Cyprus 60-Day Rule, read 2026-11-07:
If you spend more than 183 days in Cyprus, you qualify under the standard 183-day rule instead.
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026, read 2026-11-07:
Spend at least 60 days in Cyprus.
- The Cyprus 60-Day Rule, read 2026-11-07:
Reside in Cyprus for at least 60 days during the calendar year.
- Cyprus Tax Residency 2026: The 60-Day Rule Explained, read 2026-11-07:
The reality is more precise than that: 60 days is the minimum presence threshold, but three other conditions must all be met at the same time.
- The 60-Day Tax Residency Rule, read 2026-11-07:
he/she should remain in Cyprus or at least 60 days during the tax year; and
- How to Get a Cyprus Tax Residency Certificate: Process & Documents, read 2026-11-07:
Spend at least 60 days in Cyprus;
- Cyprus Tax Residency Certificate 2026: How to Obtain It, read 2026-11-07:
At least 60 days in Cyprus Passport pages and a travel log for the year
- Cyprus Tax Residency Certificate 2026: Apply via TD126, read 2026-11-07:
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.
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026, read 2026-11-07:
For 60-day rule claimants, the TRC can be issued before the 60 days are completed — provided supporting documentation is in place: evidence of directorship, permanent residence, and a declaration of intended stay.
- The Cyprus 60-Day Rule, read 2026-11-07:
At least 60 days in Cyprus.
- Cyprus Tax Residency Forms, TD38 vs TD126, read 2026-11-07:
TD 38 is the formal declaration that you are tax-resident in Cyprus but NOT domiciled in Cyprus, which secures the Special Defence Contribution (SDC) exemption on dividends and non-trading interest under the Non-Dom regime. Filed once — typically in the first tax year you become Cyprus tax-resident — and remains valid until you become deemed-domiciled (after 17 of 20 years of Cyprus residency, ext
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026, read 2026-11-07:
Any individual who has been a Cyprus tax resident for 17 or more of the last 20 years is deemed domiciled in Cyprus for SDC purposes, at which point the exemption falls away.
- Cyprus Tax Residency 2026: The 60-Day Rule Explained, read 2026-11-07:
Non-dom then exempts you from Special Defence Contribution (SDC) on dividend and passive interest income for up to 17 years.
- Retiring to Cyprus: The 2026 Tax Guide for Foreign Pensioners, read 2026-11-07:
A non-dom individual is exempt from Special Defence Contribution on dividends and interest, so investment income from savings and portfolios can be received free of that charge for up to 17 years.
- Cyprus Tax Residency: Non-Dom Status and Certificates, read 2026-11-07:
Those starting first employment with annual remuneration above €55,000 may claim a 50% income tax exemption on salary for up to 17 years, provided they were neither resident nor employed in Cyprus for 15 consecutive years before starting.
- The 60-Day Tax Residency Rule, read 2026-11-07:
the non-dom status acquired for the first 17 years upon establishing tax residency in Cyprus, which grants an exemption from Special Contribution for Defence on dividends, interests and rents received either abroad or in Cyprus.
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026, read 2026-11-07:
Non-dom status eliminates this levy entirely for up to 17 years.
- Cyprus Tax Residency Forms, TD38 vs TD126, read 2026-11-07:
Result SDC exemption on dividends + non-trading interest for up to 17 years
- Cyprus Tax Residency Forms, TD38 vs TD126, read 2026-11-07:
Processing time 2–4 weeks
- How to Get a Cyprus Tax Residency Certificate: Process & Documents, read 2026-11-07:
Timeline: Typically 2-4 weeks after submission, sometimes longer in busy quarters.
- Cyprus Tax Residency Certificate 2026: How to Obtain It, read 2026-11-07:
Once the TD126 and supporting documents are with the Tax Department, a certificate is usually issued within two to four weeks.
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026, read 2026-11-07:
Days are counted as follows: the day of arrival in Cyprus is a day in Cyprus; the day of departure is a day outside Cyprus. Arriving and departing on the same day counts as one day in Cyprus.
- Cyprus Tax Residency Certificate 2026: How to Obtain It, read 2026-11-07:
Because each certificate covers one year, a foreign bank applying treaty relief year after year will keep asking for a current document.
Read in full, publishes no figure
9 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Cyprus tax reform package 2026, read 2026-09-12: every candidate on the page was refused
- Pensions and taxes, What you need to know in Cyprus, read 2026-09-12: every candidate on the page was refused
- Ο περί Διαθηκών και Διαδοχής Νόμος, read 2026-09-12: read in full and no accepted figure on the page
- Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002, read 2026-09-12: read in full and no accepted figure on the page
- Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002, read 2026-09-12: every candidate on the page was refused
- Understanding Capital Gains Tax in Cyprus 2026, read 2026-09-12: every candidate on the page was refused
- Tax Residency/Domicility, read 2026-09-19: read in full and no accepted figure on the page
- Homepage - Tax For All - Gov.cy, read 2026-09-12: read in full and no accepted figure on the page
- Tax resident of Cyprus in 60 days. Rule explained., read 2026-09-12: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
10 of the 19 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in day (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 24 figures, never sentences; 183 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per test (183-day, 60-day and each of its cumulative conditions, domicile of origin, domicile of choice, the 17-of-20 deemed-domicile rule and the paid extension) with the statute it comes from and the evidence the Tax Department asks for; and the CALENDAR, which is the part no page can publish because it depends on the reader's own dates: for an arrival year, the first and last year of SDC cover, the year deemed domicile bites, and the two five-year extension windows with their 30 June deadlines
183 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (19)
- Cyprus Tax Residency Forms, TD38 vs TD126(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Residency & 60-Day Rule: Complete Guide 2026(the publisher's own terms; quoted for reporting and comment)
- The Cyprus 60-Day Rule(the publisher's own terms; quoted for reporting and comment)
- The 60-Day Tax Residency Rule(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Residency 2026: The 60-Day Rule Explained(the publisher's own terms; quoted for reporting and comment)
- Cyprus tax reform package 2026(the publisher's own terms; quoted for reporting and comment)
- Pensions and taxes, What you need to know in Cyprus(the publisher's own terms; quoted for reporting and comment)
- Ο περί Διαθηκών και Διαδοχής Νόμος(the publisher's own terms; quoted for reporting and comment)
- Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002(the publisher's own terms; quoted for reporting and comment)
- Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Residency Certificate 2026: Apply via TD126(the publisher's own terms; quoted for reporting and comment)
- Understanding Capital Gains Tax in Cyprus 2026(the publisher's own terms; quoted for reporting and comment)
- Retiring to Cyprus: The 2026 Tax Guide for Foreign Pensioners(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Residency: Non-Dom Status and Certificates(the publisher's own terms; quoted for reporting and comment)
- Tax Residency/Domicility(the publisher's own terms; quoted for reporting and comment)
- Homepage - Tax For All - Gov.cy(the publisher's own terms; quoted for reporting and comment)
- How to Get a Cyprus Tax Residency Certificate: Process & Documents(the publisher's own terms; quoted for reporting and comment)
- Tax resident of Cyprus in 60 days. Rule explained.(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Residency Certificate 2026: How to Obtain It(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Cyprus Residency and Domicile Rules carries 27 published figures read from 9 sources' own pages; the 25 published figures given by test run from 60 to 183 day, read 7 November 2026.
10 of the 19 named sources read in full publish a figure; 9 publish none, read 7 November 2026.
Cyprus Residency and Domicile Rules, test deemed domicile: years of residence: median 20 year across 2 sources, read 7 November 2026.
Cyprus Residency and Domicile Rules, test certificate processing time: median 4 week across 3 sources, read 7 November 2026.
Cyprus Residency and Domicile Rules, test 183-day rule: median 183 day across 8 sources, read 7 November 2026.
Cyprus Residency and Domicile Rules, test 60-day rule: minimum presence: median 60 day across 7 sources, read 7 November 2026.
Cyprus Residency and Domicile Rules, test 60-day rule: no other single state: median 183 day across 7 sources, read 7 November 2026.
Cyprus Residency and Domicile Rules, test paid extension: annual fee: median 50,000 EUR across 1 source, read 7 November 2026.
Cyprus Residency and Domicile Rules, test non-dom SDC exemption duration: median 17 year across 3 sources, read 7 November 2026.
Cyprus Residency and Domicile Rules, test paid extension: five-year fee: median 250,000 EUR across 1 source, read 7 November 2026.
Cyprus Residency and Domicile Rules, test 50% expat exemption duration: median 17 year across 1 source, read 7 November 2026.
Cyprus Residency and Domicile Rules, test paid extension: lump sum per five-year extension: median 250,000 EUR across 1 source, read 7 November 2026.
Cyprus Residency and Domicile Rules, test certificate validity: median 1 year across 1 source, read 7 November 2026.
Cyprus Residency and Domicile Rules, condition day counting: same-day arrival and departure: median 1 day across 1 source, read 7 November 2026.
Cyprus Residency and Domicile Rules, duration in years non-dom SDC exemption: median 17 year across 2 sources, read 7 November 2026.
Cyprus Residency and Domicile Rules, evidence or form TRC before 60 days completed: directorship, permanent residence, declaration of intended stay: median 60 day across 1 source, read 7 November 2026.
Cite as: "cyprusnondomcalculator.com Cyprus Residency and Domicile Rules", updated 2026-11-07, https://cyprusnondomcalculator.com/datasets/cyprus-residency-and-domicile-rules/.
Download the CSV (42 rows, computed 2026-11-07)
Getting a Cyprus tax opinion before you move?
Tell us the shape of your income and we will pass your details to up to three Cyprus corporate service providers, who contact you directly.
Questions this data answers
Do I qualify as a Cyprus tax resident and as non-domiciled, on what test, with what evidence, and for how many years does it last?
The Cyprus Residency and Domicile Rules carries 27 published figures read from 9 sources' own pages; the 25 published figures given by test run from 60 to 183 day, read 7 November 2026.
What is the published figure for 183-day rule in the Cyprus Residency and Domicile Rules?
For 183-day rule, the median published figure is 183 day across 8 figures from the sources' own pages, from 183 day to 183 day, read 7 Nov 2026.
What is the published figure for 60-day rule: minimum presence in the Cyprus Residency and Domicile Rules?
For 60-day rule: minimum presence, the median published figure is 60 day across 7 figures from the sources' own pages, from 60 day to 60 day, read 7 Nov 2026.
What is the published figure for 60-day rule: no other single state in the Cyprus Residency and Domicile Rules?
For 60-day rule: no other single state, the median published figure is 183 day across 7 figures from the sources' own pages, from 183 day to 183 day, read 7 Nov 2026.
Where do the figures in the Cyprus Residency and Domicile Rules come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 19 named sources were read and 10 publish a figure; the 9 that publish none are recorded as not published, never estimated.