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How to become a
tax resident in Cyprus

An individual’s liability to Cyprus tax is primarily determined by their tax residence status. An individual who spends more than 183 days in Cyprus is considered a Cyprus tax resident. However, an individual can also become Cyprus tax resident by spending just 60 days in Cyprusprovided they comply with other criteria, including maintaining a permanent home in Cyprus and carrying on a business or being employed in Cyprus.    
A Cyprus tax resident individual is subject to income tax on his/her worldwide income, whereas a non-Cyprus tax resident individual is subject to income tax only on Cyprus sourced income.

The “60 day rule” applies to individuals who, in the relevant tax year:

  1.  do not reside in any other single state for a period exceeding 183 days in aggregate, and
  2. are not considered tax residents in any other state and
  3. reside in Cyprus for at least 60 days and
  4. have other defined Cyprus ties.     
    To satisfy this condition, the individual must carry out business in Cyprus and/or are employed in Cyprus and/or hold an office (director) of a company tax resident in Cyprus at any time in the tax year, provided that such is not terminated during the year. The individual must also maintain a permanent residential property in Cyprus in the tax year either owned or rented by him/her.    

For the purposes of both the “183 days rule” and the “60 days rule” days in and out of Cyprus are calculated as follows:

  1. the day of departure from Cyprus counts as a day of residence outside Cyprus
  2. the day of arrival in Cyprus counts as a day of residence in Cyprus
  3. arrival and departure from Cyprus in the same day counts as one day of residence in Cyprus
  4. departure and arrival in Cyprus

How to get your TIC number:

  1. Fill out the application for obtaining a tax number - form TD2001
  2. Prepare the following copies of documents:
    1. For Non–EU citizens – resident in Cyprus: Copy of your ‘Permanent Residence Certificate’ from the Civil Registry and Migration Department (CRMD).
    2. For Non-Cyprus residents: Copy of any other official certificate from your residence country, which clearly states your Tax Code / Identification Card (ID) / Social Insurance number, along with a letter that explaining your request for registration to the Cyprus tax authorities.
  3. Send the documents to the tax department in your city: 

    After submitting the documents, a representative of the Cyprus tax office should contact you via telephone or e-mail to provide your TIC and ‘Unique Registration Number’.