The four conditions from 1 January 2026
Cyprus has two routes to tax residency: the standard route of more than 183 days in Cyprus in the calendar year, and the 60-day route for people not tied to any one country. Under the 60-day route you must spend at least 60 days in Cyprus, spend no more than 183 days in aggregate in any other single country, carry on a business in Cyprus, be employed there or hold an office such as a directorship in a Cyprus tax resident company without terminating it during the year, and maintain a permanent home in Cyprus, owned or rented. The 2026 Cyprus tax reform dropped the old requirement that you must not be tax resident anywhere else, effective from 1 January 2026, though residence elsewhere can still create a competing claim for a tax treaty to resolve.
The trap: it does not end your UK residence
Meeting the Cyprus 60-day rule tells you nothing about your UK position. UK residence is decided separately under the Statutory Residence Test, which looks at your UK day count, your ties to the UK and whether you work full time abroad. You can be Cyprus resident under the 60-day rule and still UK resident under the SRT, in which case the UK keeps taxing your worldwide income until the treaty tie-breaker is applied. A clean exit usually means limiting UK days and ties, claiming split-year treatment for the year you leave, and filing form P85 and a final Self Assessment return.
Why UK leavers use it
The 60-day route pairs with the Cyprus non-dom regime, under which a Cyprus resident who is not Cyprus domiciled can receive dividends and interest free of Special Defence Contribution for up to 17 years, paying broadly only a capped health levy. One warning: the Cyprus company that provides your tie can be dragged into UK corporation tax if it is managed and controlled from the UK. Our moving to Cyprus guide covers the full UK exit alongside the Cyprus rules.