Resident in Cyprus definition
Resident in Cyprus applied to individuals, means an individual who is present in the Republic for period exceeding 183 days in total in a tax year.
Resident in Cyprus means, with respect to an individual, (i) an individual who stays in Cyprus for a period or periods exceeding in aggregate 183 days in the year of assessment or (ii) an individual who stays in Cyprus for more than 60 days and at the same time he/she is not tax resident in another country.