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Taxes · May 2026

The 60-day rule: tax resident in record time

Tax resident in Cyprus from as little as 60 days – if all conditions are met. How it works.

Taxes · May 2026 · approx. 4–6 min read

The requirements

The 60-day rule applies cumulatively if you: spend at least 60 days in Cyprus, are in no other country for more than 183 days and not tax resident anywhere else, carry out an activity in Cyprus and have a permanent home.

Who it suits

Mainly mobile entrepreneurs, directors of a Cyprus Ltd and digital nomads who travel a lot but need a clear tax anchor. The classic alternative remains the 183-day rule without additional conditions.

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