Who it applies to
Individuals who meet the Cyprus home and work/business conditions and are checking the 60-day route.
Cyprus tax residency — 60-day route
The current Cyprus 60-day route requires at least 60 Cyprus days, no more than 183 days in another country, qualifying work/business and an owned or rented permanent home. Arrival and departure are counted differently; ending the qualifying work/business during the year can change the result.
Check your own dates: Cyprus tax residency — 60-day route calculator →
Summary
- Day rule / reminder
- 60 days per year · permanent home + work/business
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- Cyprus Tax Department ↗
The current Cyprus 60-day route requires at least 60 Cyprus days, no more than 183 days in another country, qualifying work/business and an owned or rented permanent home. Arrival and departure are counted differently; ending the qualifying work/business during the year can change the result.
The rule
Requires a permanent owned/rented home and qualifying business, employment or office in Cyprus, plus no more than 183 days in any other single country. The current 2026 rule does not require non-residence everywhere else. Day counts do not decide treaty residence.
Counting the days
Arrival counts; departure does not, except a same-day visit. Same-day departure and re-arrival require manual review because date-only records cannot establish the order.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Cyprus
Recorded result: 9 days
Example 2 — overlapping records
- to · Cyprus
- to · Cyprus
Recorded result: 13 days
Example 3 — two visits with a gap
- to · Cyprus
- to · Cyprus
Recorded result: 14 days
Exceptions & edge cases
Requires a permanent owned/rented home and qualifying business, employment or office in Cyprus, plus no more than 183 days in any other single country. The current 2026 rule does not require non-residence everywhere else. Day counts do not decide treaty residence.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“Unrecorded days are included in the total.”
The calculator uses only the dates you enter. Missing history can make the result incomplete.
Frequently asked questions
What does this rule count?
The current Cyprus 60-day route requires at least 60 Cyprus days, no more than 183 days in another country, qualifying work/business and an owned or rented permanent home. Arrival and departure are counted differently; ending the qualifying work/business during the year can change the result.
Which counting window does this tool use?
Calendar year. Arrival counts; departure does not, except a same-day visit. Same-day departure and re-arrival require manual review because date-only records cannot establish the order.
What else should I check before relying on the total?
Requires a permanent owned/rented home and qualifying business, employment or office in Cyprus, plus no more than 183 days in any other single country. The current 2026 rule does not require non-residence everywhere else. Day counts do not decide treaty residence.
Where can I read the official requirements?
Read Cyprus Tax Department ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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