Criteria for tax residency in Cyprus

If you already know the criteria for tax residency in Cyprus, proceed to the selection of the type of tax object relevant to you. Or read below for details on the Cyprus tax residency criteria.

As a general rule, individuals who actually reside in Cyprus for at least 183 calendar days during a calendar year are recognized as tax residents (The income tax law, No. 118(I) of 2002).
In addition, from 2017, it is possible to recognize as a tax resident of Cyprus a person who is not in any other country for more than 183 days in a year, and is not a tax resident of any other country in the same year, if all of the following conditions are met:
1) the person stays in Cyprus for more than 60 days a year;
2) the person has a business and / or works in Cyprus and / or holds a position in an organization that is a tax resident of Cyprus, and such activities have not been terminated;
3) has (owned or rented) a permanent home in Cyprus.
Recognition of an individual as a tax resident of Cyprus does not depend on his citizenship.
The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.
The Cyprus tax residency criteria are described by the OECD in English here.

There is such a criterion as domicile. It is held by tax residents who were born in Cyprus or have resided in Cyprus for at least 17 years out of the last 20 years. The presence of a domicile may affect taxes, which will be discussed on the pages dedicated to a particular object of taxation.

Whether or not you meet the criteria for being tax resident in Cyprus, you may be tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

Depending on the period of stay of an individual in the territory of Cyprus, a person may cease to be a tax resident of Cyprus or, conversely, become one. Since tax residence is determined for the year, the tax status does not change during the year.
Changing the tax status is relevant primarily in a situation where the tax is calculated and paid by the tax agent, since he pays the tax as income is paid.

Since the procedure for calculating income tax depends on the type of income of an individual, therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a particular income.

So, if you are a tax resident of Cyprus or have income from activities in a special regime in Cyprus or property in Cyprus, then go to the page for choosing the object of taxation relevant to you.

Whether or not you meet the criteria for being tax resident in Cyprus, you may be tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.