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An individual is Tax resident in the Republic if he/she stays in Cyprus for a period or periods exceeding an aggregate 183 days in the year of assessment. 

On 14 July 2017, the Parliament of Cyprus approved a bill which amends the criteria for determining the Tax Residency of individuals in Cyprus. 

As of 1 January 2017, an individual who 

  • does not remain in any other State for one or more periods which altogether exceed 183 days in the same tax year and
  • is not a tax resident of any other State within the same tax year;

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