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Issuance of Tax Residency Certificates within the same tax year

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On March 17, 2017, the Income Tax Department of Cyprus has announced that for the purposes of providing a better service
to Cyprus Tax residents and to enable them to benefit from the Double Tax Treaties at the time when they receive income from sources abroad, without withholding tax arising from abroad, the person may apply for and to be issued a Tax Residency Certificate at any time during the same tax year, even if the person has not completed 183 days in Cyprus during this year.

The Tax Residency Certificate may be issued if it is stated where it will be presented and if the taxpayer: -

  • is registered at the Income Tax office and obtains a Tax Identification Number (TIC) and;
  • submits a relevant declaration, stating that intends to remain in Cyprus for one or more periods exceeding in aggregate the 183 days.
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