60-day rule · Tax residency
Cyprus is the only EU member state that grants tax residency at just 60 days/year of physical presence — provided you meet four ancillary conditions. Combine with the 17-year non-dom regime (0% SDC on dividends) and you have the EU's most flexible founder relocation play.
Free 30-min consultation. Reply within 24h.
— WHAT YOU GET
Spend at least 60 days of the calendar year physically in Cyprus. No minimum-stay requirement per visit — can be split across multiple trips. Most clients arrange 3–4 visits of 15–20 days each.
(1) You do not spend >183 days in any single other country. (2) You are not tax-resident in any other country. (3) You carry out business / hold an office in Cyprus or are employed in Cyprus. (4) You maintain a permanent residence in Cyprus (owned or rented).
Most clients satisfy condition 3 via being a director of a Cyprus company (we set up the company), or via consultancy/freelance work performed from Cyprus. The company doesn't need significant revenue — what matters is the genuine business activity / office held.
Owned or rented Cyprus property. Rental agreements (>12 months) qualify. Average cost: €700–1,500/month for a comfortable apartment in Limassol, Larnaca, or Paphos. We coordinate property search if needed.
— EVERYTHING INCLUDED
— PROCESS
Free 30-min: we verify you can meet conditions 1+2 (no other primary residency), discuss business activity (condition 3) and property route (condition 4). We model the tax outcome under 60-day + non-dom vs your current setup.
Register Cyprus Ltd (you become director — satisfies condition 3). Secure permanent address (rent or buy — we coordinate). Utility bill in your name.
EU citizens: MEU1 / Yellow Slip (~4–6 weeks). Non-EU: Pink Slip (~8–12 weeks). Cyprus Tax Identification Number issued upon Yellow Slip approval.
File TD form declaring 60-day residency. File IR.D form declaring non-dom status. Annual IR1 personal tax return thereafter. We handle all filings in Greek.
If your Yellow / Pink Slip and the 60-day rule + non-dom declarations are not approved by the Civil Registry and Tax Department for any reason within our control, we refund 100% of the professional fee. Application disbursements pass through at cost.
— COMMON QUESTIONS
Yes. Being a director of a Cyprus Ltd (with a Cyprus office address) qualifies. The company doesn't need to generate revenue — but it must be genuinely active (filing returns, having minutes, etc.). Many clients hold their EU/global businesses through a Cyprus HoldCo and serve as its director — satisfying condition 3 elegantly.
You must formally exit your previous tax residency. This usually means: leaving your previous primary country (UK, Germany, etc.), severing 'centre of vital interests' there, and notifying their tax authority. We coordinate with your existing tax adviser to handle the exit cleanly.
You must genuinely be present 60 days. Cyprus tracks via passport stamps / EU border data. Falsifying days is risky and could invalidate non-dom status retroactively. The good news: 60 days is genuinely achievable for most lifestyles — that's 2 months out of 12.
You lose 60-day-rule eligibility for that year (fails condition 1). You may still be Cyprus tax resident under the standard 183-day rule if you ALSO spent 183+ days in Cyprus, but that requires actual long stays. Track days carefully — we provide a quarterly day-count reminder service for non-dom clients.
Yes, but the year-1 calculation can be tricky. Cyprus uses calendar-year residency. If you arrive 1 November and stay 60 days through end of December, you can claim 60-day residency for that calendar year — but you must still not have been tax-resident elsewhere for the full year. We typically time arrival to maximise year-1 benefit.
Reply within 24 hours from a senior adviser. No obligation, no upfront fee.