Elina Almanova

If your current foreign passport is running out of pages and you have already obtained a new one, you do not need to notify the Cyprus immigration authorities separately. When passing passport control with your new passport and permanent residency (PR) card, the details of the new document will be updated in the system automatically.

Important: Within one year from the date of receiving the PR card, you must visit Cyprus for at least a few days. For example, if the card was issued in September 2024, you should travel to Cyprus by September 2025 at the latest. Failure to comply with this requirement may result in the cancellation of your residency status.

Formally, owning property is not a mandatory requirement when applying for Cypriot citizenship. However, during the application review, the Ministry of Interior assesses the applicant’s level of integration into the local community. Owning a home is considered a strong argument in favor of stable residence on the island.

Therefore, it is recommended to purchase real estate in Cyprus to increase the chances of citizenship approval. This is especially relevant if the applicant is not actively engaged in activities in Cyprus or stays there irregularly.

At the moment, this is not possible. According to updated Cypriot legislation, a residence permit under category F6.2 cannot be issued to parents if the property was paid for not by them personally, but by another family member. In other words, the funds for the purchase must come from the parent’s personal bank account for them to be eligible for permanent residency.

Possible alternatives:

• Applying for a temporary residence permit (Pink Slip category) — available if you have property in Cyprus and can grant your parents the right to reside there.
• Donating the property to the parents and having them apply for permanent residency under category F. This option takes longer to process but, if approved, grants lifelong resident status in Cyprus.

We recommend scheduling an individual consultation to choose the best option based on your documents and goals.

No, such a duration of stay does not lead to the loss of the mentioned statuses. According to the tax regulations of the Republic of Cyprus, the ability to maintain both tax resident status and non-domicile status remains valid provided that the individual spends at least 60 days in the country within a calendar year. However, several additional conditions must be met:

• No tax residency in any other country;
• Engagement in professional or other business activities within Cyprus;
• Ownership of property or a valid rental agreement for residential premises within Cyprus jurisdiction.

If these requirements are fulfilled, the tax resident status under the 60-day rule remains valid even if the actual time spent in the country is relatively short.

Yes, residing in Cyprus for six months is not a mandatory requirement. The country’s tax system provides three different regimes for determining tax residency: the classical 183-day rule, a special 90-day rule applied under certain circumstances, and a 60-day option primarily aimed at professionals and business owners.

To obtain residency status under the shortened procedure, the following conditions must be met:

• No tax residency in any foreign jurisdiction;
• Economic or professional involvement in activities within Cyprus;
• Verified accommodation through rental or ownership of residential property on the island.

Meeting these criteria allows obtaining tax residency without spending the majority of the year in Cyprus.

Yes, Cyprus tax residents are required to file an annual tax return using form TD1 if they meet the established criteria.

Form TD1 includes information on:

• Income received during the year;
• Sources of income (including foreign income);
• Application of tax reliefs, including non-domicile status.

The tax return must be filed electronically through the TaxisNet system within the deadlines set by law. Late submission may result in penalties.

It is recommended to consult a tax specialist to determine the necessity of filing and to ensure correct completion of the form.

After obtaining your personal Tax Identification Code (TIC) in Cyprus, you acquire several tax obligations. Specifically, you must:

• File the annual TD1 tax return if you meet the filing criteria;
• Pay all tax liabilities on time — including defense contributions, income tax, and social insurance contributions (if applicable);
• Update your information in the tax registry as needed, including your residential address and employment status.

Ignoring these obligations after receiving your tax number may result in penalties and suspension of access to the TaxisNet system.

Yes, this statement is consistent with the provisions of the current tax regulations of the Republic of Cyprus. According to national legislation, the non-domicile status is granted for a period not exceeding seventeen years, starting from the moment an individual is officially recognized as a tax resident of Cyprus.

During this period, the individual holding this status:

• Is exempt from taxation on income from dividends and interest;
• Can benefit from additional tax reliefs provided under applicable rules for non-domiciled persons.

After 17 years, the status is automatically revoked, and income from passive sources (interest, dividends) becomes subject to standard taxation.

To register in Cyprus’s national health insurance system — GHS (GESY) — as a permanent resident, certain mandatory criteria must be met:

• Actual presence on the territory of Cyprus.
• Possession of a valid Tax Identification Code (TIC).
• Regular payment of contributions to the GESY system:
  If you are not engaged in employment or business activities, you must make payments independently as a voluntary contributor.
• The amount of the contribution depends on the type of status chosen, which in turn determines access to medical services.

Once you start officially paying contributions and settle related matters through an accountant, you can apply to join the GHS system and receive medical care under the insurance coverage.