{
  "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.60day",
  "versions": [
    {
      "rule_id": "cy.tax.60day",
      "version": "2017.1",
      "jurisdiction": "CY",
      "title": "Cyprus 60-day rule (2017–2025 wording)",
      "summary": "Pre-2026 wording of the Cyprus 60-day rule: in addition to the current limbs, the individual must not be tax resident in any other state for the same year.",
      "evaluator": "composite_conditional",
      "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": "2025-12-31",
      "disclaimer_level": "standard",
      "convention": {
        "arrival_day_counts": true,
        "departure_day_counts": false,
        "same_day_in_out": "counts_in",
        "transit_excluded": true
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "CY",
              "period": "calendar_year",
              "op": ">=",
              "value": 60
            }
          },
          {
            "not": {
              "exists_country_with": {
                "period": "calendar_year",
                "op": ">",
                "value": 183,
                "exclude": [
                  "CY"
                ]
              }
            }
          },
          {
            "attestation": "cy.60day.not_tax_resident_elsewhere"
          },
          {
            "attestation": "cy.60day.business_or_office"
          },
          {
            "attestation": "cy.60day.permanent_home"
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "cy.60day.not_tax_resident_elsewhere",
          "question": "Are you NOT considered tax resident by any other state for this year?",
          "why_we_ask": "Until the end of 2025, the 60-day rule required that you were not tax resident anywhere else — another state's residency determination is something only you can confirm.",
          "type": "bool",
          "scope": "calendar_year"
        },
        {
          "key": "cy.60day.business_or_office",
          "question": "Do you carry on business in Cyprus, or hold employment or a directorship of a Cyprus tax-resident company (not terminated during the year)?",
          "why_we_ask": "The 60-day rule requires an economic connection to Cyprus that we cannot detect from location data.",
          "type": "bool",
          "scope": "calendar_year"
        },
        {
          "key": "cy.60day.permanent_home",
          "question": "Do you maintain a permanent home in Cyprus (owned or rented) throughout the year?",
          "why_we_ask": "Maintaining a permanent home in Cyprus is a limb of the 60-day rule that only you can confirm.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 55,
          "at_fraction_of_limit": null,
          "message_key": "cy60.approaching"
        }
      ],
      "notes": [
        "Superseded by 2026.1 from 1 Jan 2026 (third limb removed). Kept so historical evaluations remain correct — SPEC.md §13.3 requires a 2025 evaluation to apply this version."
      ]
    },
    {
      "rule_id": "cy.tax.60day",
      "version": "2026.1",
      "jurisdiction": "CY",
      "title": "Cyprus 60-day rule",
      "summary": "You may qualify as Cyprus tax resident under the 60-day rule if you spend at least 60 days in Cyprus in the calendar year, do not spend more than 183 days in any other single state, carry on business or hold employment/a directorship in Cyprus, and maintain a permanent home there. As of 1 January 2026 the former requirement of not being tax resident in any other state was removed.",
      "evaluator": "composite_conditional",
      "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": "2026-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "arrival_day_counts": true,
        "departure_day_counts": false,
        "same_day_in_out": "counts_in",
        "transit_excluded": true
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "CY",
              "period": "calendar_year",
              "op": ">=",
              "value": 60
            }
          },
          {
            "not": {
              "exists_country_with": {
                "period": "calendar_year",
                "op": ">",
                "value": 183,
                "exclude": [
                  "CY"
                ]
              }
            }
          },
          {
            "attestation": "cy.60day.business_or_office"
          },
          {
            "attestation": "cy.60day.permanent_home"
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "cy.60day.business_or_office",
          "question": "Do you carry on business in Cyprus, or hold employment or a directorship of a Cyprus tax-resident company (not terminated during the year)?",
          "why_we_ask": "The 60-day rule requires an economic connection to Cyprus that we cannot detect from location data.",
          "type": "bool",
          "scope": "calendar_year"
        },
        {
          "key": "cy.60day.permanent_home",
          "question": "Do you maintain a permanent home in Cyprus (owned or rented) throughout the year?",
          "why_we_ask": "Maintaining a permanent home in Cyprus is a limb of the 60-day rule that only you can confirm.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 55,
          "at_fraction_of_limit": null,
          "message_key": "cy60.approaching"
        }
      ],
      "notes": [
        "2026.1: the 'not tax resident in any other state' limb was removed with effect from 1 Jan 2026; evaluations for 2025 and earlier must use version 2017.1 (SPEC.md §5, §13.3).",
        "Counting convention: arrival day counts IN, departure day counts OUT, same-day arrival+departure = 1 day IN (SPEC.md §5)."
      ]
    }
  ]
}