{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "cy.tax.183day",
  "versions": [
    {
      "rule_id": "cy.tax.183day",
      "version": "2026.1",
      "jurisdiction": "CY",
      "title": "Cyprus 183-day rule",
      "summary": "The standard Cyprus tax-residency test: you are Cyprus tax resident for a calendar year if you spend more than 183 days in Cyprus in that year. The day of arrival counts as a day in Cyprus; the day of departure counts as a day out; a same-day arrival and departure counts as one day in. No home, employment, or business conditions apply — this is the default route when the 60-day rule's conditions are not met.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://www.mof.gov.cy/mof/tax/taxdep.nsf/index_en/index_en",
      "last_verified": "2026-08-28",
      "effective_from": "2017-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "arrival_day_counts": true,
        "departure_day_counts": false,
        "same_day_in_out": "counts_in",
        "transit_excluded": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">",
        "direction": "attain"
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "cy183.approaching"
        }
      ],
      "notes": [
        "Counting convention as for the 60-day rule: arrival day IN, departure day OUT, same-day in-out = 1 day IN (SPEC.md §13.3).",
        "This is the fallback when the 60-day rule's business/permanent-home limbs are not satisfied."
      ]
    }
  ]
}