INDIVIDUAL
Under the Income Tax Law, an individual is considered
Cyprus tax resident if they are physically present in Cyprus for at
least 183 days in the tax year (183-day rule), which runs from 1
January to 31 December.
In July 2017, the Cyprus House of Representatives voted to amend
the Income Tax Law regarding the tax residence of individuals by
introducing the 60-day rule, with effect from 1 January 2017.
The new provision means that the individual will also be deemed
to be resident in Cyprus if:
do not reside in any other single state for a period exceeding
183 days in aggregate, and are not tax resident in any other state,