Cyprus Tax Residency - Tax
INDIVIDUAL Under the Income Tax Law, an individual is considered Cyprus tax resident if they are physically present in Cyprus for at least 183 days in the tax year (183-day rule), which runs from 1 January to 31 December. In July 2017, the Cyprus House of Representatives voted to amend the Income Tax Law regarding the tax residence of individuals by introducing the 60-day rule, with effect from 1 January 2017. The new provision means that the individual will also be deemed to be resident in Cyprus if: do not reside in any other single state for a period exceeding 183 days in aggregate, and ar...