As from January 2017, a new rule related to the Tax Residency(183 days rule) has been introduced by the Republic of Cyprus in order to benefit individuals who are in the process of becoming Cyprus Tax Residents but cannot follow the ‘183 days rule’. An individual who does not stay in any other country, for a period of more than 183 days of the same tax year and is also not a tax resident of any country in that year, can become a Cyprus tax resident , if all the following cond