Zasady rezydencji podatkowej w Cyprus: test 183 dni
próg 183 dni
Jak działa zasada 183 dni w Cyprus
Cyprus has both a 183 day rule and a 60 day rule for those with business ties and no other tax residency.
Rok kalendarzowy (od stycznia do grudnia). Oznacza to, że licznik dni resetuje się co 1 stycznia. Dni z poprzedniego roku nie przenoszą się.
Jeśli przekroczysz 183 dni, Cyprus może opodatkować twój światowy dochód jako rezydenta podatkowego. Dokładne konsekwencje zależą od twojej sytuacji osobistej, obowiązujących umów podatkowych i rodzaju dochodu.
Jak działa liczenie
Cyprus offers two routes to tax residency that run in parallel. The standard 183 day test is straightforward: spend more than 183 days in Cyprus in a calendar year and you are in. The newer 60 day rule, introduced in 2017, gets you there with as few as 60 days, but only if you also clear a series of other conditions: no tax residency in any other country, no more than 183 days in any other single country, a permanent home available to you in Cyprus, and a Cypriot business, job, or directorship that you actually carry on.
Co liczy się jako dzień
Arrival days count, departure days do not, and a flight in and out on the same date counts as a single day of presence.
Poza samym liczeniem dni
The 60 day rule is unforgiving about its conditions. If any one of them stops being met during the year (becoming tax resident somewhere else, for instance), you fall back on the 183 day standard.
Szczególne reżimy podatkowe
Cyprus runs a non domiciled ("non dom") tax regime that exempts Cypriot residents who were never domiciled in Cyprus from the Special Defence Contribution on dividends, interest, and rental income, for a generous 17 years. Paired with the 60 day rule, that is what explains why so many founders and investors base themselves on the island.
Umowy o unikaniu podwójnego opodatkowania
Cyprus has a wide treaty network running to more than 65 countries, all using the OECD style tiebreaker.
Najczęstsze pytania
How does the 60 day rule actually work?
Five conditions, and you need to meet all of them throughout the year. The headline is at least 60 days physically in Cyprus, no tax residency anywhere else, no more than 183 days in any other single country, a permanent Cyprus home available to you, and an ongoing Cypriot business, job, or directorship in a Cyprus tax resident company. The moment any one of those stops being true, you are back on the 183 day standard.
What is non dom status in Cyprus?
A status that applies to Cyprus residents who are not Cyprus domiciled, which in practice usually means non Cypriots who have just moved in. Non dom status exempts your dividend, interest, and Cyprus rental income from the 17% Special Defence Contribution for up to 17 years from the date you become Cyprus tax resident.
Is Cyprus in Schengen?
Not yet. Cyprus is an EU member, but as of 2026 it has not fully joined the Schengen Area, so the 90/180 visa rule does not cover days spent in Cyprus. Short stay visitors fall under Cyprus's own immigration regime.
Oficjalne źródło: https://www.mof.gov.cy/mof/tax/taxdep.nsf/index_en/index_en?OpenDocument
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