Cyprus residency programs.
Your path to EU residency. Cyprus offers several pathways to EU residency — from the Permanent Residency by Investment to the Digital Nomad Visa. Each has different requirements, timelines and tax implications.
The short answer
For tax, you are Cyprus resident if you spend more than 183 days in Cyprus in a year, or under the 60-day rule if you meet its conditions. A residence permit — from permanent residency by investment to the Digital Nomad Visa — is a separate question from tax residency.
- Standard test
- 183 days
- 60-day rule
- 60+ days and conditions
- Non-dom dividends
- 0%
183-day rule vs 60-day rule
| Requirement | 183-day rule | 60-day rule |
|---|---|---|
| Days required in Cyprus | 183+ | 60+ |
| Max days in any other single state | No limit | Under 183 |
| Business / employment / directorship in Cyprus | Not required | Required |
| Permanent residence in Cyprus | Not required | Required |
| Must not be tax resident elsewhere (pre-2026) | Not required | Was required — now abolished |
| Best for | Full-time residents | Dual-base, part-year residents |
The 60-day rule no longer requires that you are not tax resident in another state. If you were previously blocked because your home country still considers you resident, that barrier is removed from 2026 onward.
What changes when you become a Cyprus tax resident
Planning to move to Cyprus?
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