Cyprus allows tax residency from as little as 60 days of stay under certain conditions – attractive for mobile entrepreneurs and digital nomads.
Alongside the classic 183-day rule, Cyprus offers a second way to become tax resident: the 60-day rule. It targets people who do not stay longer in any other country and are not tax resident anywhere else.
The conditions must be met cumulatively:
| 183-day rule | Resident with > 183 days of stay – no further conditions |
| 60-day rule | Resident from 60 days if all additional conditions are met |
| Core condition | No other tax residency, > 183 days nowhere else |
| Additional | Activity + home in Cyprus |
| Goal | Flexibility for mobile entrepreneurs & nomads |
Only if all additional conditions are met – in particular that you are not tax resident anywhere else and have both activity and a home in Cyprus.
Mainly mobile entrepreneurs, directors of a Cyprus Ltd and digital nomads who travel a lot but need a clear tax anchor.
Note: this is not tax or legal advice. Rules and rates (2026) may change; individual treatment must be clarified with qualified advisers.
Free, no obligation and honest. In about 20 minutes we clarify whether and how the step makes sense for you.
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