The government-backed 60-Day Tax Residency pathway has become even easier to use after the 2026 tax-reform package quietly removed the requirement for applicants to prove they are *not* tax-resident anywhere else. The amendment, which entered into force on 1 January 2026 and was explained in detail on 7 April by advisory firm C. Savva & Associates, means internationally mobile entrepreneurs, consultants and remote executives can now anchor their fiscal affairs in Cyprus while still meeting residency criteria in another state. Under the streamlined framework an individual can qualify for Cypriot tax residency by: (1) spending at least 60 days on the island during the calendar year; (2) spending no more than 183 days in **any single** other country; (3) holding an employment, directorship or business activity in Cyprus that lasts through 31 December; and (4) maintaining a permanent home that is available all year.
![Cyprus drops ‘no-other-tax-residency’ condition in popular 60-Day Rule]()
For anyone contemplating the switch, VisaHQ’s Cyprus specialists (https://www.visahq.com/cyprus/) can shoulder the burden of paperwork, guiding applicants through entry-visa formalities, residence-permit filings and document apostilles so the immigration side of a 60-Day Tax Residency plan lines up seamlessly with the new tax rules.
With the fifth “exclusive residency” test scrapped, dual-residency conflicts are now settled by double-taxation treaties using ‘tie-breaker’ criteria such as centre of vital interests or habitual abode. The change is especially attractive for executives leaving high-tax jurisdictions such as the United Kingdom or Germany, where exit rules often deem individuals resident long after physical departure. It removes the administrative hurdle of first securing a non-resident certificate abroad before applying in Cyprus. Immigration status is unaffected: EU citizens, third-country nationals with work permits, permanent residents and **Digital Nomad Visa** holders can all rely on the 60-day rule provided they meet the substantive conditions. Practically, the reform broadens Cyprus’s appeal as a relocation hub for regional headquarters and distributed-workforce companies. By combining short physical-presence requirements with generous income-tax brackets (now starting at €22,000) and a 50 % income-tax exemption for new hires earning over €55,000, employers can attract talent without insisting that staff spend most of the year on the island. Professional advisers nevertheless warn that applicants must keep meticulous travel logs and ensure leases or employment contracts do not lapse mid-year, otherwise residency – and the treaty benefits that flow from it – may be denied retrospectively.
For anyone contemplating the switch, VisaHQ’s Cyprus specialists (https://www.visahq.com/cyprus/) can shoulder the burden of paperwork, guiding applicants through entry-visa formalities, residence-permit filings and document apostilles so the immigration side of a 60-Day Tax Residency plan lines up seamlessly with the new tax rules.
With the fifth “exclusive residency” test scrapped, dual-residency conflicts are now settled by double-taxation treaties using ‘tie-breaker’ criteria such as centre of vital interests or habitual abode. The change is especially attractive for executives leaving high-tax jurisdictions such as the United Kingdom or Germany, where exit rules often deem individuals resident long after physical departure. It removes the administrative hurdle of first securing a non-resident certificate abroad before applying in Cyprus. Immigration status is unaffected: EU citizens, third-country nationals with work permits, permanent residents and **Digital Nomad Visa** holders can all rely on the 60-day rule provided they meet the substantive conditions. Practically, the reform broadens Cyprus’s appeal as a relocation hub for regional headquarters and distributed-workforce companies. By combining short physical-presence requirements with generous income-tax brackets (now starting at €22,000) and a 50 % income-tax exemption for new hires earning over €55,000, employers can attract talent without insisting that staff spend most of the year on the island. Professional advisers nevertheless warn that applicants must keep meticulous travel logs and ensure leases or employment contracts do not lapse mid-year, otherwise residency – and the treaty benefits that flow from it – may be denied retrospectively.
