Key takeaways
- Cyprus tests residence calendar year by calendar year: you are resident if you spend more than 183 days in Cyprus, or if you meet all conditions of the 60-day rule (at least 60 days present, Cyprus business/employment/directorship maintained all year, a permanent home in Cyprus, and no more than 183 days in any other single state).
- To stop being resident for a year you must fail both tests – typically by spending 183 days or fewer in Cyprus and ending your Cyprus job or directorship or giving up your Cyprus home. Since 1 January 2026, the 60-day rule no longer requires that you are not resident elsewhere.
- Cyprus has no exit tax for individuals; after leaving, only Cyprus-source income (Cyprus employment, rent, Cyprus property gains) stays taxable.
Last reviewed: October 2026
Cyprus attracts location-independent professionals with the 60-day rule and the non-dom regime. Leaving is generally simple – there is no exit tax – but because the 60-day rule can keep you resident with only two months on the island, you need to unwind the Cyprus ties deliberately. This guide explains how in 2026.
Leaving Cyprus – key figures (2026)
| Item | Rule |
|---|---|
| Tax year | Calendar year; residence tested per year (no split year) |
| 183-day rule | More than 183 days in Cyprus in the year = resident |
| 60-day rule (all conditions) | ≥ 60 days in Cyprus; Cyprus business, employment or directorship not terminated during the year; permanent home in Cyprus (owned or rented); not more than 183 days in any other single state |
| 2026 change | "Not resident elsewhere" condition removed from the 60-day rule |
| Day counting | Departure day = day outside Cyprus; arrival day = day in Cyprus |
| Exit tax for individuals | None |
When are you no longer a Cyprus tax resident?
Because each calendar year is tested separately, you are non-resident for a given year only if:
- you spend 183 days or fewer in Cyprus in that year, and
- you do not meet every condition of the 60-day rule – for example because you terminated your Cyprus employment/directorship during the year, gave up your permanent home in Cyprus, spent fewer than 60 days there, or spent more than 183 days in another single country.
Important 2026 change: the 60-day rule no longer requires you to be non-resident elsewhere. Someone who is resident in another country but keeps a Cyprus directorship, a Cyprus flat and 60+ days on the island may now remain Cyprus resident and face dual residence, resolved by the treaty tie-breaker.
Step-by-step: leaving Cyprus
- Plan your days: stay 183 days or fewer in the year of departure; track arrival/departure days under Cyprus counting rules.
- End the 60-day ties: resign Cyprus directorships or terminate Cyprus employment (before year-end), and end your Cyprus lease or sell/let your home.
- Establish residence abroad and obtain a foreign tax residence certificate.
- File your Cyprus return for the last resident year (and any year with Cyprus-source income).
- Update your details with the Tax Department (Tax For All portal) with your foreign address; keep your TIC if you retain Cyprus income.
- Review your Cyprus company: if you remain a shareholder of a Cyprus company managed by you from abroad, its management and control may move with you – check corporate residence.
What stays taxable in Cyprus after you leave?
- salary for work performed in Cyprus;
- rental income from Cyprus property;
- gains on Cyprus immovable property (capital gains tax at 20%);
- director's fees from Cyprus companies (if the directorship continues);
- Special Defence Contribution generally does not apply to non-residents.
Non-dom holders leaving Cyprus
The non-dom regime (exemption from Special Defence Contribution on dividends and interest for up to 17 years of residence) only applies while you are resident. Leaving ends it. If you later return, your domicile status depends on how many years you have been resident in Cyprus, under the 17-of-20-years rule. The 2026 tax reform kept the non-dom regime and added an option to extend it by up to two further five-year periods (Tax Department Circular 2/2026).
Example: A founder used the 60-day rule in 2024–2025 while living mostly in Portugal. In 2026 she keeps her Limassol flat and Cyprus directorship. Because the "not resident elsewhere" condition no longer applies, she may be resident in both countries in 2026; the Portugal–Cyprus treaty tie-breaker will then decide. If she wants a clean exit, she must resign the directorship and give up the flat during 2026.
Frequently asked questions
How do I stop being a tax resident in Cyprus?
Spend 183 days or fewer in Cyprus in the calendar year and break at least one condition of the 60-day rule – usually by ending your Cyprus employment or directorship and giving up your Cyprus home. Then file your final return and update your address with the Tax Department.
Does Cyprus have an exit tax?
Cyprus does not levy an exit tax on individuals who leave. Gains are taxed only on actual disposals, and only gains on Cyprus immovable property (and shares in companies owning it) fall under Cyprus capital gains tax.
What changed in the 60-day rule in 2026?
From 1 January 2026, the condition that you must not be tax resident in another state was removed. The other conditions – 60 days, Cyprus business, employment or directorship, a permanent home in Cyprus and no more than 183 days in another single state – still apply.
Do I lose non-dom status when I leave Cyprus?
The non-dom benefits apply only while you are Cyprus tax resident, so they stop when you leave. Your domicile status on any later return depends on the years you have spent resident in Cyprus.
Is the year of departure split in Cyprus?
No. Residence is tested for the whole calendar year. You are either resident for the full year (183-day or 60-day rule) or non-resident for the full year.
Related guides
- Cyprus tax residency certificate explained
- Capital gains tax in Cyprus
- Tax breaks for expats in Cyprus
- How to obtain tax residency in Portugal
Sources
- PwC Worldwide Tax Summaries – Cyprus: Residence
- Cyprus Income Tax Law, as amended (2026 reform)
- Cyprus Tax Department (Tax For All portal)
This guide is general information, not personalised tax advice.
Leaving Cyprus or using the 60-day rule? Get a personalised plan with Heavnn → heavnn.io
