Cyprus non dom 60 days: the condition people forget
The 60 is the easy part. The condition that catches people is in the proviso.
Last verified 2026-10-22Next review 2027-01-222 official sources
Whether Cyprus works for you depends on how you earnTalk it through
Cyprus non dom 60 days is shorthand for a test that has four parts, and the days are the part almost nobody fails. The ones that end claims are the Cyprus office and the permanent home, and one proviso attached to the first of them.
Cyprus non dom 60 days: all four conditions, as the law reads
You must not stay in any one other state for periods totalling more than 183 days in the tax year. If that holds, you are Cyprus tax resident when all three of these are true as well:
- You stay in Cyprus at least 60 days in the tax year.
- You carry on a business in Cyprus, and/or are employed in Cyprus, and/or hold an office in a person tax resident in Cyprus, at any time in the year.
- You maintain a permanent residence in Cyprus that you own or rent.
Then the proviso: condition two is not met if that business, employment or office is terminated during the same year.
The proviso is the expensive one
Resign your directorship in November, having relied on it all year, and the year does not count. Wind up the company you were a director of, and the same. Let the Cyprus employment end without a replacement, and the same again.
It is the one condition that can be satisfied for eleven months and then unsatisfied by a single administrative act, which is why we treat a directorship end-date as a tax event rather than paperwork.
The condition that was removed
Until 2025 you also had to not be tax resident in any other state. Law 244(I)/2025 replaced the definition and that requirement is gone. Cyprus no longer conditions its own residency on another country's conclusion, which matters for anyone whose previous country is slow to let go.
The per-state reading
The 183-day limit is written per other state, not as a total of days abroad. Read plainly, 150 days in each of two other countries would be fine.
We flag that rather than build a travel plan on it. No Tax Department circular confirming the plain reading has been found, and a dual-residence argument with another country is settled by that country's law and the treaty tie-breaker, not by this sentence. Take advice before relying on it.
Two things 60 days does not do
It does not give you non-dom status. That is a separate claim on form TD38 and it turns on domicile. And it does not give you the right to be in Cyprus; the permit is immigration law and the Income Tax Law does not ask which one you hold.
The replaced definition is in Law 244(I)/2025, section 2.
Common questions
- Is 60 days in Cyprus enough to be tax resident?
- No. You must also not stay more than 183 days in any one other state, hold a business, employment or office in a Cyprus tax-resident person during the year, and maintain a permanent home in Cyprus you own or rent.
- What is the termination proviso?
- The business, employment or office condition is not met if that business, employment or office is terminated during the same tax year you are relying on it.
- Did anything change in 2026?
- Yes. The old condition that you must not be tax resident in any other state was removed by Law 244(I)/2025.
Whether Cyprus works for you depends on how you earn
Where you live is only half of it. We can walk through your position with you, including the cases where Cyprus tax residency does not give the result people expect. This is general information, not tax advice for your circumstances.
Sources
Every legal, fee and procedural statement on this page is taken from the sources below and was checked on 2026-10-22. Where they change, this page changes.
- Law 244(I)/2025 amending the Income Tax Law, Official Gazette No. 5070 of 31 December 2025 (cylaw.org) — 15% corporate tax, the 2026 60-day rule, personal tax bands and the 8% crypto rate, from 1 January 2026
- Tax Department: Tax Residency / Domicility (gov.cy) — The 183-day and 60-day rules and non-dom status
Related
This page is general information about Cyprus rules as published by the authorities named above. It is not legal or tax advice for your circumstances, and immigration outcomes depend on your nationality, documents and individual case. See our legal and tax information disclaimer.