Cyprus税务居民规则:183天判定标准
183天门槛
Cyprus的 183 天规则如何运作
Cyprus has both a 183 day rule and a 60 day rule for those with business ties and no other tax residency.
日历年(1 月至 12 月). 这意味着你的天数每年 1 月 1 日重置。上一年的天数不会结转。
如果超过 183 天,Cyprus可能会将你的全球收入作为税务居民征税。具体后果取决于你的个人情况、适用的税收协定及收入类型。
天数怎么计算
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.
什么算作一天
Arrival days count, departure days do not, and a flight in and out on the same date counts as a single day of presence.
天数之外的判定标准
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.
特殊税务制度
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.
税收协定
Cyprus has a wide treaty network running to more than 65 countries, all using the OECD style tiebreaker.
常见问题
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.
官方来源: https://www.mof.gov.cy/mof/tax/taxdep.nsf/index_en/index_en?OpenDocument