What is the 60-day rule for tax residency in Cyprus?

The 60-day rule allows an individual to become a Cyprus tax resident by spending at least 60 days in the Republic of Cyprus during a tax year, provided they do not spend more than 183 days in any other single country, carry on business or hold a continuing directorship in a Cyprus tax-resident company, and maintain a permanent home in Cyprus. From 1 January 2026 the former requirement not to be tax resident elsewhere was removed; dual residency is resolved under the relevant double tax treaty. All remaining conditions must be satisfied in the same tax year.

Does Cyprus have a double taxation treaty with the UK?

Yes. The UK and Cyprus signed a revised Double Taxation Convention in 2018, replacing the 1974 agreement. The treaty prevents the same income or gain from being taxed in both jurisdictions and includes provisions for employment income, pensions, dividends, interest, royalties, and capital gains.

I need an advisor to implement the 60-day residency rule

That usually means Cyprus tax residency under the 60-day rule, not an immigration permit and not permanent residency by investment. In the same tax year: at least 60 days in Cyprus, no more than 183 days in any other single country, a permanent home in Cyprus (owned or rented), and Cyprus business, employment, or a continuing directorship. From 2026 you can qualify even if another country also treats you as tax resident; dual residency then goes to treaty tie-breakers. Cyprus Gate helps with the buyer-side property decision. Tax certificates, company paperwork, and UK/HMRC questions stay with licensed advisers you engage directly. 60-day briefing · Implementation guide · Contact.

Is the 60-day rule the same as permanent residency?

No. The 60-day rule is about Cyprus tax residency. Permanent residency by investment is an immigration status. Holding one does not automatically create the other. Immigration filings are handled by licensed professionals you pay directly; Cyprus Gate focuses on the property decision.

My spouse is an EU citizen. Does that change my position?

Potentially, and it is worth establishing early. EU free movement law extends rights to family members of EU citizens, including family members who are not EU nationals themselves. The route involves a residence card rather than the registration certificate, and generally depends on the EU citizen family member registering their own residence first. Confirm your position with a licensed immigration lawyer before planning around any other route. See the EU spouse residency route.

Cyprus 60-Day Rule: 4 Tax Residency Conditions

What are the conditions of the Cyprus 60-day rule?

The Tax Department publishes four conditions, all to be met in the same tax year: at least 60 days in Cyprus, no more than 183 days in any other single country, a Cyprus business, employment or office, and a permanent home in Cyprus, owned or rented.

At least 60 days in the Republic of Cyprus during the tax year.
No more than 183 days during the tax year in any other single country.
Carrying on any business in Cyprus, or employment in Cyprus, or holding an office in a Cyprus tax-resident company. If this ends during the year, the individual is not Cyprus tax resident for that year.
A permanent residence in Cyprus, owned or rented.

How the Tax Department counts days: the day of arrival counts as a day in Cyprus, the day of departure as a day outside Cyprus; arriving and leaving on the same day counts as a day in Cyprus, and leaving and returning on the same day as a day outside.

The former condition of not being tax resident in any other country no longer appears in the list; it was removed by the 2026 tax reform with effect from 1 January 2026. These are the published conditions, not an assessment of whether any individual meets them.

Post-Brexit Status of UK Nationals in Cyprus

Before 31 January 2020, UK citizens held EU free movement rights and could reside, work, and acquire property in the Republic of Cyprus without restriction. That status no longer applies. UK nationals are now classified as third-country nationals under EU and Cypriot immigration law.

What does this mean for property acquisition? Third-country nationals must obtain permission from the Council of Ministers to acquire immovable property in Cyprus, granted through the District Administration under Cap.109. The Ministry of Interior states that permission may be granted for a plot of up to 4,000 square metres to build a home for owner occupation, or for up to two units, such as two dwellings.

What does this mean for residency? UK nationals cannot reside in Cyprus for longer than 90 days in any 180-day period without a valid residence permit. Longer-term residency requires an application through the Civil Registry and Migration Department, either through employment, family, or the permanent residency programme linked to property investment.

The 60-Day Tax Residency Rule

Cyprus offers two routes to tax residency: the standard 183-day rule and the 60-day rule introduced in 2017. The 60-day rule allows an individual to become a tax resident of Cyprus by spending as few as 60 days in the country per year, provided all qualifying conditions are met.

Conditions (all must be satisfied in the same tax year). The individual must spend at least 60 days in Cyprus. The individual must not spend more than 183 days in any other single country. The individual must carry on business in Cyprus, be employed by a Cyprus-based entity, or hold a directorship in a Cyprus tax-resident company, and that arrangement must not be terminated during the year. The individual must maintain a permanent residence in Cyprus, whether owned or rented. From 1 January 2026 the former requirement not to be tax resident in any other state was removed; dual residency is resolved under the relevant double tax treaty. Non-dom status is separate.

Why this matters for UK relocators. The 60-day rule allows UK nationals to establish Cyprus tax residency without spending the majority of the year on the island. Combined with non-dom status, this creates a position in which dividend and interest income is exempt from the Cyprus SDC, while the individual is not considered a UK tax resident under HMRC’s Statutory Residence Test.

A caution on dual residency. Establishing tax residency in Cyprus does not automatically end UK tax residency. UK nationals must separately satisfy HMRC that they have ceased to be UK tax residents. The interaction between Cyprus and UK tax residency rules requires qualified cross-border tax advice.

For the buyer-side view of implementation, see I need an advisor to implement the Cyprus 60-day residency rule.

The Double Taxation Treaty Between the UK and Cyprus

The UK and Cyprus signed a revised Double Taxation Convention on 22 March 2018, replacing the original 1974 agreement. The treaty entered into force on 18 July 2018. Its purpose is to prevent the same income or gain from being taxed in both jurisdictions.

Capital gains. The 2018 treaty includes capital gains provisions that were absent from the 1974 agreement. Gains from the disposal of immovable property situated in Cyprus are taxable in Cyprus. Cyprus levies a 20% capital gains tax on profits from the disposal of immovable property, subject to lifetime allowances.

Pensions. Under the treaty, UK government pensions are generally taxable only in the UK. Private pensions may be taxable in Cyprus if the individual is a Cyprus tax resident.

The treaty does not provide tax advice. It provides a framework. How that framework applies to a specific individual depends on their domicile, residency, income sources, and the precise sequence of their relocation. Licensed tax advisers in both jurisdictions should be consulted.

The Cyprus 60-Day Rule: Four Conditions for Tax Residency

What are the conditions of the Cyprus 60-day rule?

Post-Brexit Status of UK Nationals in Cyprus

The 60-Day Tax Residency Rule

The Double Taxation Treaty Between the UK and Cyprus

How Cyprus Gate Coordinates 60-Day-Rule Property Decisions

The 60-Day Rule: Frequently Asked Questions