60-Day Tax Residency Rule — Cyprus
Cyprus offers easiest tax residency in EU: just 60 days physical presence. Much lower than standard 183 days. Perfect for high-earners wanting EU residency without living full-time. Game-changer for international tax planning.
60-Day Tax Residency Rule
Cyprus offers easiest tax residency in EU: just 60 days physical presence. Much lower than standard 183 days. Perfect for high-earners wanting EU residency without living full-time. Game-changer for international tax planning.
60-Day Rule Requirements (ALL must be met)
Stay minimum 60 days in Cyprus during tax year. Any 60 days count, continuous or separate visits. Just 2 months presence needed.
Must NOT be tax resident in any other country. Cannot spend 183+ days in another single country. Tax residency certificate may be required.
Must maintain: business in Cyprus, OR employment in Cyprus, OR office in Cyprus. Proves genuine economic connection.
Must maintain permanent residential property in Cyprus. Ownership or long-term rental sufficient. Need not occupy full-time.
Why 60-Day Rule Matters
Can spend majority of year (305 days) outside Cyprus while maintaining tax residency. Perfect for global professionals and entrepreneurs.
As Cyprus tax resident, access extensive double tax treaty network. Reduce foreign withholding taxes. Obtain residency certificates.
Once tax resident via 60-day rule, if non-domiciled, immediately get all Non-Dom benefits. Powerful combination.
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Non-Dom Status - 17 Years Tax Advantage
Non-Domiciled status is Cyprus's premier tax benefit. Provides 0% tax on dividends and interest for 17 years. Exempt from Special Defense Contribution. Combined with 0% capital gains creates ultimate tax-efficient regime for investors and business owners.
03Progressive Income Tax 0-35%
Cyprus employment and business income taxed progressively. First €22,000 tax-free (2026 tax reform). Top rate 35% only on income above €72,000. Competitive rates. Combined with Non-Dom benefits on investment income creates complete package.
04Cyprus Tax Reform 2026: What Changed
A major tax reform took effect in Cyprus on 1 January 2026 after Parliament approved it on 22 December 2025. The tax-free threshold rose from €19,500 to €22,000, the 20–35% bands moved up, and new deductions arrived for children, rent or mortgage interest and energy efficiency. For investors, SDC on dividends fell from 17% to 5%, deemed dividend distribution was abolished and crypto gains are taxed at a flat 8%. Corporate tax rose from 12.5% to 15%.
05Investment Income - Dividends, Interest, Capital Gains
Cyprus is paradise for investment income. Non-Doms: 0% dividends, 0% interest. Everyone: 0% capital gains on securities; crypto gains taxed at a flat 8% from 2026. No other major EU country offers this combination. Why wealthy investors flock to Cyprus.
06Corporate Tax & IP Box
15% corporate tax from 2026 (12.5% until 2025). IP Box: 80% exemption = 3% effective rate on IP income. Extensive treaty network. No WHT on dividends out. Premier holding company jurisdiction.