RELOCATION TO CYPRUS – INCENTIVES FOR MOVING OPERATIONS
GENERALLY AN INDIVIDUAL IS TAXED IN CYPRUS BASED ON THE 183 DAY RULE.
The tax is imposed on a yearly basis on taxable persons. Those defined as Cyprus Tax residents are liable on their worldwide income. Non Cyprus Tax Residents are liable on their Cyprus source income only. An individual is considered as tax resident if the aggregate number of days in Cyprus is exceeding 183 in the year of assessment.
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