GENERAL INFORMATION ON TAX MATTERS FOR INDIVIDUALS IN CYPRUS
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.
In the case of a person who is tax resident in Cyprus, tax is levied on all income accruing or arising from sources both within and outside Cyprus. In the case of a person who is not tax resident in Cyprus, tax is levied on the income accruing or arising from sources in Cyprus only.
Any tax suffered abroad on income subject to income tax in Cyprus will be credited against any Cyprus income tax payable on such income irrespective of the existence of a tax treaty.