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GENERAL INFORMATION ON TAX MATTERS FOR INDIVIDUALS
Tax Residency
An individual is Tax resident in the Republic if he/she stays in Cyprus for a period or periods exceeding an aggregate of
183 days in the year of assessment.
- As from 1 January 2017, an individual whoDoes 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; ...