Cyprus Tax Residency
Two routes to becoming a
Cyprus tax resident
Under the Income Tax Law 118(I)/2002 (as amended), you can become a Cyprus tax resident under the 183-day rule or the 60-day rule — and benefit from the Non-Dom regime.
183-Day Rule
Spend more than 183 days in Cyprus in a calendar year. No additional conditions required. Straightforward and widely used for full-time residents.
60-Day Rule
Spend at least 60 days in Cyprus, maintain a permanent home (owned or rented), conduct business or hold employment in Cyprus, and be a tax resident of no other country. Introduced in 2017, amended January 2026.
Non-Dom Benefits
0% tax on dividends and passive interest income for up to 17 years. Applicable to both the 60-day and 183-day routes. One of the most competitive tax regimes in the EU.
The Process
How we register your
Cyprus tax residency
We review your situation — days in Cyprus, income sources, existing tax residency — and confirm which route applies to you.
Tax residency requires prior registration with the Civil Registry. We obtain your Yellow Slip (MEU1) as the first step if you don't have one.
We submit Form T.F.126 (2022) and supporting documents to the Cyprus Tax Department. Under 2022 guidelines, certificates can be prepared in advance before the 60 days are completed.
We obtain your official Non-Domicile certificate confirming 0% tax on dividends and passive interest — valid for up to 17 years.
Who you'll work with
Boutique firm.
Direct access.
I'm Dimosthenis Neofytou, a Cyprus-licensed advocate. I run a boutique practice, so when you work with me, you work with me: no intermediaries, no junior staff. Clear advice and a straightforward process, from the first call to the final document.
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Frequently asked questions
What are the conditions of the 60-day rule?
In the same tax year you must: spend at least 60 days in Cyprus; not spend more than 183 days in any other single country; not be tax resident in any other country; carry on a business, be employed or hold an office (e.g. director) in Cyprus at any time in the year; and maintain a permanent home in Cyprus, owned or rented.
Can I use the 60-day rule if I work remotely for a foreign employer?
Usually not on that basis alone, because the rule requires a business, employment or office in Cyprus. Many clients meet the condition by setting up a Cyprus company and becoming its director. We assess your case on the free call.
Do I need a Yellow Slip first?
In practice, yes. The Tax Department expects you to be registered as a resident in Cyprus (Yellow Slip for EU citizens, a permit for non-EU citizens) before it confirms your tax residency.
What is a tax residency certificate used for?
It is official proof that you are a Cyprus tax resident. Banks, foreign tax authorities and your former home country often ask for it, especially when you stop being tax resident there.
What about tax in my home country?
You need to stop being tax resident there. Each country has its own exit rules, and double tax treaties decide cases of dual residency. We work with your home-country advisers where needed.
From when does Cyprus tax residency apply?
Tax residency is assessed per calendar year. If you meet the conditions in a given year, you are Cyprus tax resident for that whole year.
Get in touch
Start your Cyprus
tax residency today
Fill in the form and we'll get back to you within 24 hours. The first call is free — we'll confirm whether you qualify and what steps are needed.
📍 Paphos, Cyprus · Working with clients worldwide