For business owners and digital founders who spend significant time traveling across multiple countries, the 60-day rule provides a clear, legally sound framework to establish tax residency in Cyprus without spending half the year in a single location.
To qualify for the 60-day rule in a given tax year, an individual must cumulatively satisfy the following criteria:
Spend at least 60 days physically in Cyprus during the calendar year (calculated using day-in, day-out passport stamps or flight records).
Do not reside in any other single country for more than 183 days.
Not be considered tax resident in any other jurisdiction for that year.
Carry on a business in Cyprus, be employed in Cyprus, or hold an office (such as director) in a Cyprus tax-resident company throughout the year.
Maintain a permanent residential property in Cyprus (either owned or rented continuously).
Our advisory team at ATZ FinHub assists with rental agreements, directorship appointments, Social Insurance registration, and filing for the official Tax Residency Certificate needed for international compliance.