CYPRUS TAX RESIDENCY
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;