# Cyprus personal taxes and tax residence 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. Sources reviewed 2026-09-17; review due 2026-12-16. 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. ## More than 183 days establishes domestic residence 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. Evidence: conditional. [Republic of Cyprus, Tax Department: Tax residency and domicility](https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/). Source location: Income-tax residence section, Article 2 of Income Tax Law 118(I)/2002, 183-day and 60-day rules. ## The sixty-day route has cumulative conditions 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. Evidence: conditional. [Republic of Cyprus, Tax Department: Tax residency and domicility](https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/). Source location: Current 60-day rule: four cumulative conditions and cessation paragraph; not the older version adding a separate no-other-tax-residence condition. ## Arrival and departure days follow specific rules 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. Evidence: documented. [Republic of Cyprus, Tax Department: Tax residency and domicility](https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/). Source location: Rules for calculating days of residence in Cyprus. ## Resident reporting extends to foreign income 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. Evidence: conditional. [Republic of Cyprus, Tax Department: Individual Income Tax Return: rules from tax year 2026](https://www.gov.cy/mof-tax/en/documents/forologiki-dilosi-eisodimatos-atomoy/). Source location: Who is obliged to submit a tax return: from tax year 2026 onwards, resident and nonresident income limbs. ## Some residents must file even without income 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. Evidence: conditional. [Republic of Cyprus, Tax Department: Individual Income Tax Return: rules from tax year 2026](https://www.gov.cy/mof-tax/en/documents/forologiki-dilosi-eisodimatos-atomoy/). Source location: From tax year 2026 onwards: age 25–70 limb, no-income age exclusions and Council of Ministers exemption-order provision. ## Non-dom treatment is not a general income-tax exemption 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. Evidence: conditional. [Republic of Cyprus, Tax Department: Tax residency and domicility](https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/). Source location: Special Defence Contribution residence/domicile section: interest/dividends, rental income through 2025, deemed domicile and exceptions. ## Scope and limitations - 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. ## Explore this passport - [Passport rank and travel access](https://multipassrank.com/passport/cyprus) - [Citizenship requirements](https://multipassrank.com/passport/cyprus/citizenship) - [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/CY) - [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries) [Canonical page](https://multipassrank.com/passport/cyprus/taxes)