{"schemaVersion":1,"passportCode":"CY","passportUrl":"https://multipassrank.com/passport/cyprus","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"9f861ab349aba459e8a30a253609e0de493a8bfac52798d65228613124c27765","notes":"Independently read all four actual official sources for both topics and all twelve facts, using standard Chromium main text including accordions and PDFKit for the current one-page checklist. Corrected only the education-evidence wording to require holding a diploma or degree rather than imply mere attendance is enough. Checked final twelve months plus separate seven-in-ten residence, the final-year absence allowance, ordinary B1 versus special-route A2, education alternatives, civic threshold, means and procedure. Checked current four-condition sixty-day tax residence and cessation, exact day conventions, distinct 2026 reporting limbs and Cabinet exemptions, and the limited SDC domicile statement. Independently verified that the separately linked tax-law consolidation ends before later amendments; no assertion relies on a scanned amendment or old return guide. Retained all stated scope limits, including no inferred citizenship-retention permission, individual treaty determination or general non-dom exemption. Approval binds only the corrected candidate bytes."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"9f861ab349aba459e8a30a253609e0de493a8bfac52798d65228613124c27765","notes":"Independently read all four actual official sources for both topics and all twelve facts, using standard Chromium main text including accordions and PDFKit for the current one-page checklist. Corrected only the education-evidence wording to require holding a diploma or degree rather than imply mere attendance is enough. Checked final twelve months plus separate seven-in-ten residence, the final-year absence allowance, ordinary B1 versus special-route A2, education alternatives, civic threshold, means and procedure. Checked current four-condition sixty-day tax residence and cessation, exact day conventions, distinct 2026 reporting limbs and Cabinet exemptions, and the limited SDC domicile statement. Independently verified that the separately linked tax-law consolidation ends before later amendments; no assertion relies on a scanned amendment or old return guide. Retained all stated scope limits, including no inferred citizenship-retention permission, individual treaty determination or general non-dom exemption. Approval binds only the corrected candidate bytes."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"CY","topic":"citizenship","title":"Cypriot citizenship by naturalisation","summary":"Cyprus's ordinary adult naturalisation route combines a final year of lawful residence with seven earlier years in a separate ten-year window. Greek B1, civic knowledge, character and financial conditions apply; the employer-linked highly skilled route is separate.","scope":"Ordinary adult residence-based naturalisation under the Republic of Cyprus Ministry's M127 guidance, not descent, marriage or the accelerated highly skilled route.","jurisdiction":"Republic of Cyprus","routeId":"top20-cy-naturalisation","routeType":"naturalisation","facts":[{"id":"final-residence","label":"Final twelve months of lawful residence","text":"The applicant must have resided legally and continuously in the Republic for the twelve months immediately before applying. Absences totalling no more than ninety days in that period do not interrupt it. This final period is additional to the earlier seven-year requirement, not part of it.","state":"conditional","sourceIds":["top20-cy-m127"],"locator":"Ordinary naturalisation criteria (a) and (b); final twelve-month period and ninety-day absence allowance"},{"id":"earlier-residence","label":"Seven earlier years in a ten-year window","text":"Within the ten years immediately preceding that final twelve-month period, the applicant must have accumulated at least seven years of legal residence. Eligibility is therefore not simply seven years in total. The different residence and language rules for qualifying highly skilled employees and family members must not be substituted for this ordinary baseline.","state":"conditional","sourceIds":["top20-cy-m127"],"locator":"Ordinary criteria (b); separate highly skilled employee section under Article 111B(2)","constraint":{"value":7,"unit":"years","basis":"legal_residence","withinYears":10,"cohort":"Ordinary adult route: ten-year window precedes, and excludes, the additional final twelve months of lawful residence."}},{"id":"language","label":"Greek B1, with specified education evidence","text":"The ordinary route requires sufficient Greek at CEFR B1. The Ministry accepts the specified Greek Language Centre examination or a University of Cyprus School of Modern Greek certificate. Holders of a high-school diploma from a recognised institution taught principally in Greek, or an academic degree from a programme taught in Greek, have the stated exemption from presenting an examination certificate. The checklist also mentions A2 because it covers other applicant categories; A2 is not the ordinary-route standard.","state":"conditional","sourceIds":["top20-cy-m127","top20-cy-m127-checklist"],"locator":"Ordinary criterion (d), Greek-language evidence section and exceptions; checklist item 9"},{"id":"civics","label":"Civic-knowledge examination","text":"Applicants must demonstrate knowledge of contemporary political and social conditions in Cyprus. The Ministry requires a certificate showing at least sixty percent in the relevant evaluation examination administered by the Ministry of Education's Examination Service. This is separate from the Greek-language requirement.","state":"conditional","sourceIds":["top20-cy-m127","top20-cy-m127-checklist"],"locator":"Ordinary criterion (e), political/social knowledge evidence; checklist item 10"},{"id":"character-and-means","label":"Character, accommodation, resources and intent","text":"Good character, suitable accommodation, stable and regular resources sufficient for the applicant and family, and an intention to reside in the Republic are cumulative requirements. The current checklist calls for a Cypriot clean criminal-record certificate, residence and travel evidence, and documents supporting housing and financial resources. Meeting the residence clock alone does not establish eligibility.","state":"conditional","sourceIds":["top20-cy-m127","top20-cy-m127-checklist"],"locator":"Ordinary criteria (c), (f), (g), accommodation/resources evidence; checklist items 2–7 and 11–12"},{"id":"application","label":"M127 through the local District Administration","text":"The ordinary application is submitted to the local District Administration Office using M127, signed in the presence of a Registrar and supported by properly certified and translated documents. The checklist includes two consecutive daily-newspaper notices of the application and certified photographs. Highly skilled applicants have additional employer evidence and a separate optional accelerated examination procedure.","state":"documented","sourceIds":["top20-cy-m127","top20-cy-m127-checklist"],"locator":"Application submission section; checklist items 8 and 13–16"}],"limits":["General information, not personal eligibility advice. This is the Republic's ordinary adult route, not a statement about all residents of the island, Northern Cyprus, special documents or every nationality-acquisition route.","The Ministry describes its current naturalisation framework as effective from 19 December 2023. No processing guarantee, universal absence allowance for every earlier year, renunciation exemption or permission from another citizenship country is inferred from this page.","The published language level is retained without inventing a breakdown of tested skills or converting another applicant category's A2 option into the ordinary B1 requirement. Fees and short-term procedural deadlines are not included."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"9f861ab349aba459e8a30a253609e0de493a8bfac52798d65228613124c27765","notes":"Independently read all four actual official sources for both topics and all twelve facts, using standard Chromium main text including accordions and PDFKit for the current one-page checklist. Corrected only the education-evidence wording to require holding a diploma or degree rather than imply mere attendance is enough. Checked final twelve months plus separate seven-in-ten residence, the final-year absence allowance, ordinary B1 versus special-route A2, education alternatives, civic threshold, means and procedure. Checked current four-condition sixty-day tax residence and cessation, exact day conventions, distinct 2026 reporting limbs and Cabinet exemptions, and the limited SDC domicile statement. Independently verified that the separately linked tax-law consolidation ends before later amendments; no assertion relies on a scanned amendment or old return guide. Retained all stated scope limits, including no inferred citizenship-retention permission, individual treaty determination or general non-dom exemption. Approval binds only the corrected candidate bytes."},"url":"https://multipassrank.com/passport/cyprus/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"CY","topic":"taxes","title":"Cyprus personal taxes and tax residence","summary":"Cyprus distinguishes personal income-tax residence from domicile for Special Defence Contribution. Current guidance provides a presence-based residence test and a conditional sixty-day route, while 2026 income-tax filing rules extend beyond whether an individual owes tax.","scope":"Baseline individual tax-residence, income-reporting scope and the distinction from Special Defence Contribution; not tax planning, rates, immigration status or a treaty-residence determination.","jurisdiction":"Republic of Cyprus","facts":[{"id":"presence","label":"More than 183 days establishes domestic residence","text":"An individual is a Cyprus income-tax resident if they spend more than 183 days there in the tax year. The Tax Department also provides a separate qualified sixty-day route; being below the 183-day threshold is not by itself proof of nonresidence. A passport or immigration permit alone does not decide these tests.","state":"conditional","sourceIds":["top20-cy-tax-residence"],"locator":"Income-tax residence section, Article 2 of Income Tax Law 118(I)/2002, 183-day and 60-day rules"},{"id":"sixty-day-route","label":"The sixty-day route has cumulative conditions","text":"Current guidance requires at least sixty days in Cyprus during the tax year, no stay exceeding 183 days in another country, business and/or employment in Cyprus including holding an office, and a permanent home in Cyprus owned or rented by the individual. If the qualifying business ceases or employment terminates during the year, the guidance says residence under this route ceases for that tax year. This does not negate residence independently established by the more-than-183-day test.","state":"conditional","sourceIds":["top20-cy-tax-residence"],"locator":"Current 60-day rule: four cumulative conditions and cessation paragraph; not the older version adding a separate no-other-tax-residence condition"},{"id":"day-counting","label":"Arrival and departure days follow specific rules","text":"Arrival counts as a day in Cyprus and departure as a day outside. Arrival and departure on the same day count as a Cyprus day; departure and return on the same day count as a day outside. Use these conventions rather than assuming every part-day or every overnight stay is counted the same way.","state":"documented","sourceIds":["top20-cy-tax-residence"],"locator":"Rules for calculating days of residence in Cyprus"},{"id":"income-scope","label":"Resident reporting extends to foreign income","text":"From tax year 2026, the Tax Department states that a resident with gross income from Cyprus or abroad falling within Section 5(1) must file regardless of age. Nonresidents with Cyprus-source income falling within Section 5(2) must file. These are statutory income categories, not a claim that every foreign receipt is taxable or that exclusions and treaty relief disappear.","state":"conditional","sourceIds":["top20-cy-tax-return"],"locator":"Who is obliged to submit a tax return: from tax year 2026 onwards, resident and nonresident income limbs"},{"id":"filing-without-income","label":"Some residents must file even without income","text":"From tax year 2026, residents aged 25 to 70 must also file even when they have no income. The guidance exempts no-income residents younger than 25 or older than 70 and allows Cabinet orders exempting particular people or categories for a given year. Filing liability must not be confused with a zero-tax band or with an amount of tax due.","state":"conditional","sourceIds":["top20-cy-tax-return"],"locator":"From tax year 2026 onwards: age 25–70 limb, no-income age exclusions and Council of Ministers exemption-order provision"},{"id":"domicile","label":"Non-dom treatment is not a general income-tax exemption","text":"Special Defence Contribution uses a separate domicile test in addition to income-tax residence. The Tax Department states that non-domiciled or nonresident individuals are not subject to this contribution on interest and dividends; its rental-income charge was abolished from 2026. Domicile can arise through the stated seventeen-out-of-twenty-year tax-residence rule. None of these statements makes an individual exempt from all income tax or other charges.","state":"conditional","sourceIds":["top20-cy-tax-residence"],"locator":"Special Defence Contribution residence/domicile section: interest/dividends, rental income through 2025, deemed domicile and exceptions"}],"limits":["General information, not personal tax advice. Treaties, income classification, exemptions, social or health contributions and obligations in other countries require separate review. These are Cyprus domestic tests, not a promise of exclusive worldwide tax residence.","The sources are current Tax Department guidance, including the individual-return page published 6 July 2026. The separately linked law consolidation ends at Law 219(I)/2025 and is not treated as including the later 2025 reform and 2026 amendments. No old sixty-day checklist or 2025 return guide overrides the current guidance used here.","The full domicile-origin/choice rules, long-residence retention rules and special paid election are not modelled. A non-dom description does not establish eligibility for any particular person's exemption."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"9f861ab349aba459e8a30a253609e0de493a8bfac52798d65228613124c27765","notes":"Independently read all four actual official sources for both topics and all twelve facts, using standard Chromium main text including accordions and PDFKit for the current one-page checklist. Corrected only the education-evidence wording to require holding a diploma or degree rather than imply mere attendance is enough. Checked final twelve months plus separate seven-in-ten residence, the final-year absence allowance, ordinary B1 versus special-route A2, education alternatives, civic threshold, means and procedure. Checked current four-condition sixty-day tax residence and cessation, exact day conventions, distinct 2026 reporting limbs and Cabinet exemptions, and the limited SDC domicile statement. Independently verified that the separately linked tax-law consolidation ends before later amendments; no assertion relies on a scanned amendment or old return guide. Retained all stated scope limits, including no inferred citizenship-retention permission, individual treaty determination or general non-dom exemption. Approval binds only the corrected candidate bytes."},"url":"https://multipassrank.com/passport/cyprus/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-cy-m127","publisher":"Republic of Cyprus, Ministry of Interior","title":"Naturalisation due to years of residence: Form M127","url":"https://www.gov.cy/moi/en/documents/acquisition-of-cypriot-citizenship-by-naturalization-due-to-years-of-residence-form-m127/","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-cy-m127-checklist","publisher":"Republic of Cyprus, Ministry of Interior","title":"M127 accompanying documents: current linked checklist","url":"https://www.gov.cy/media/sites/21/2025/10/List-of-Supporting-Documents-Application-M127-EN.pdf","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-cy-tax-residence","publisher":"Republic of Cyprus, Tax Department","title":"Tax residency and domicility","url":"https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-cy-tax-return","publisher":"Republic of Cyprus, Tax Department","title":"Individual Income Tax Return: rules from tax year 2026","url":"https://www.gov.cy/mof-tax/en/documents/forologiki-dilosi-eisodimatos-atomoy/","language":"en","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"CY","providerEntityCode":"CYP","providerEntityName":"Cyprus","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.913,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"CY","providerEntityCode":"CYP","providerEntityName":"Cyprus","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":81.821,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}