A Hundred and Eighty-Three Days, or Sixty If You Are Tax Resident Nowhere Else
Answer
The general rule applies to you
No exception is recorded for citizens of Haiti on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
172 exceptions recorded across 63 countries · none match Haiti to Cyprus · When you become a tax resident
The Income Tax Law defines a resident of the Republic for an individual in two ways. The first is the ordinary one: presence in the Republic for one or more periods totalling more than 183 days in the tax year. The second is the rule Cyprus is known for, and it is a rule about not being resident elsewhere. An individual who does not spend more than 183 days in any other single state in the same tax year is a resident of the Republic if three things are true together - he spends at least 60 days here, he carries on a business or is employed here or holds an office in a person who is tax resident here at any time in the year, and he maintains a permanent home here that he owns or rents. The second condition falls away if the business, employment or office ends during the year. Day counting is spelled out: the day of departure is a day outside, the day of arrival a day inside, arrival and departure on the same day counts as a day inside, and departure and return on the same day counts as a day outside. The rate bands are where the two published versions of this Act part company. The Tax Department's own PDF still prints the scale introduced in 2008, nil to EUR 19,500 and then 20, 25, 30 and 35 per cent. The Bar Association's consolidation carries a further paragraph of the Second Schedule applying from tax year 2026, with the nil band at EUR 22,000 and the top rate starting at EUR 72,000, and sets corporation tax at 15 per cent.
At a glance
- Ordinary test
- More than 183 days in the Republic in the tax year
The definition of κάτοικος της Δημοκρατίας in article 2 of the Income Tax Law 118(I)/2002.
- The sixty-day test
- At least 60 days here, no more than 183 in any other state, plus a Cyprus business, employment or office and a permanent home
The same definition, limb (ii), which requires all three conditions cumulatively.
- Counting days
- Arrival day counts in, departure day counts out
The four counting rules at the end of the definition in article 2, which also handle same-day arrivals and departures.
- Tax-free band
- EUR 22,000 from tax year 2026 on the Bar Association's consolidation; the Tax Department's own edition still prints EUR 19,500
Paragraph 1(γ) of the Second Schedule as consolidated by CyLaw, against the Second Schedule in the Tax Department's PDF of the same Act. The amending Act was not read directly.
- Top rate
- 35 per cent, from EUR 72,000 on the 2026 scale
Paragraph 1(γ) of the Second Schedule as consolidated by CyLaw. On the Tax Department's edition the 35 per cent band starts at EUR 60,000.
- Corporation tax
- 15 per cent
Paragraph 2 of the Second Schedule as consolidated by CyLaw.
- Foreign pension
- 5 per cent above EUR 5,000, at the taxpayer's annual election
Article 20 of the Income Tax Law, amended by Law 244(I) of 2025.
- Where the day count applies
- In the Republic, with no territorial qualification in the text
The definition counts days in the Republic. It does not use the formula areas controlled by the Government of the Republic that the immigration and healthcare statutes use.
Requirements
- More than 183 days in the Republic in the tax year, or
- At least 60 days here while not spending more than 183 days in any other state, with a Cyprus business, employment or office and a permanent home you own or rent
Country-level policy
The Office of the Law Commissioner prints bound editions of Cypriot statutes and the Republic serves them as PDFs from gov.cy. The edition of the Aliens and Immigration Law, Cap. 105, is dated August 2024 and carries the amendments down to Law 111(I) of 2024. Its own legal notice then withdraws most of what a reader would take it to be: the edition does not constitute a consolidation in the proper sense of the term, because the sections were not renumbered and it was never approved by the House of Representatives; it is published for practical convenience and does not replace the text of the laws it brings together; and only the texts published in the printed Official Gazette are authentic. The English edition of the free-movement Law 7(I)/2007 says the same thing in English, and adds that it is a translation. What fills the gap is a commercial service: CyLaw, run by the Cyprus Bar Association, publishes consolidated texts that are materially more current than the state's own - its Income Tax Law carries the rate bands that apply from tax year 2026, where the Tax Department's own PDF of the same Act still prints the bands of 2008. The Health Insurance Organisation, a statutory body of the Republic, links its readers to CyLaw for the consolidated text of its own founding Act rather than to anything the state publishes.
Four separate statutes of the Republic express the same territorial qualification, and they do it in the operative text rather than in a preamble. The free-movement Law 7(I)/2007 defines the phrase: areas controlled by the Government of the Republic means those areas of the Republic of Cyprus in which the Government of the Republic exercises effective control. The Aliens and Immigration Law uses it where it matters to a resident - five years of lawful residence in those areas for long-term resident status, two years there for the sponsor of a family reunification, a residence address there on a single permit. The General Healthcare System Law makes habitual residence in those areas the first condition of being a beneficiary, and gives a separate right to Cypriot citizens habitually resident in the territory of the Sovereign Base Areas of the United Kingdom in Cyprus. The Civil Registry Law reaches the same ground from the other side, listing among the indicia of good character for naturalisation that the applicant has not behaved in a way amounting to acceptance of the unlawful administration in the areas not controlled by the Republic. What none of these texts says is how a day spent, or a home held, in an area the Government does not control is treated for any purpose outside those provisions - including the day count that decides tax residence, which the Income Tax Law expresses simply as presence in the Republic.
What applies to you
Nothing changes for a citizen of Haiti
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«(i) άτομο που παραμένει στη Δημοκρατία για μία ή περισσότερες περιόδους που υπερβαίνουν στο σύνολο τις εκατό ογδόντα τρεις (183) ημέρες στο φορολογικό έτος· ή»Our translation - not official
(i) an individual who remains in the Republic for one or more periods exceeding in total one hundred and eighty-three (183) days in the tax year; or
The ordinary test, as the Bar Association consolidates it.
Read it at the sourceAbout this source
The legal-information service of the Cyprus Bar Association at https://www.cylaw.org/, and in practice the only place a consolidated Cypriot statute can be read. Each Act has an address of the form /nomoi/enop/non-ind/<year>_<part>_<number>/full.html - the Income Tax Law 118(I)/2002 at /2002_1_118/full.html, the Civil Registry Law 141(I)/2002 at /2002_1_141/full.html, the General Healthcare System Law 89(I)/2001 at /2001_1_89/full.html, the Driving Licence Law 94(I)/2001 at /2001_1_94/full.html, the research-and-studies Law 7(I)/2019 at /2019_1_7/full.html, the payment accounts Law 64(I)/2017 at /2017_1_64/full.html. Every page opens with an Ιστορικό Τροποποιήσεων listing each amending Act in order, and each provision is followed by the Acts that made it, so the amendment chain is readable rather than inferred. The consolidations are materially more current than the state's own: the Income Tax Law here carries amendments to 67(I)/2026 where the Tax Department's PDF stops at 219(I)/2025. The pages are served in a non-Unicode encoding that a plain client renders as mojibake; the project's fetcher handles it and the stored text is clean Greek.
Standing: Maintains the text in force
Cannot be cited for: **It is not a government publisher.** It is the Bar Association's service, it carries no statement of authority, it states no cut-off date for any consolidation, and nothing on it has legal force - the authentic text is the printed Official Gazette, as the Office of the Law Commissioner's own editions say. It must therefore never be the only source behind a topic: every Cyprus record that quotes it also carries a government source. It cannot be cited as proof that a provision is in force, only as the best available reading of what it now says, and a figure taken from it that contradicts a government publication has to be reported as a contradiction rather than resolved in its favour. It is worth noting who relies on it anyway: the Health Insurance Organisation, a statutory body of the Republic, links its own readers here for the consolidated text of the General Healthcare System Laws.
We re-read it every 60 days. More about this source
«(ii) άτομο το οποίο δεν παραμένει σε ένα άλλο κράτος για μία ή περισσότερες περιόδους που στο σύνολό τους υπερβαίνουν τις εκατό ογδόντα τρεις (183) ημέρες εντός του ίδιου φορολογικού έτους, εφόσον πληροί σωρευτικά τα ακόλουθα: (αα) παραμένει στη Δημοκρατία τουλάχιστον για εξήντα (60) ημέρες στο φορολογικό έτος·(ββ)ασκεί οποιαδήποτε επιχείρηση στη Δημοκρατία και/ή εργοδοτείται στη Δημοκρατία και/ή κατέχει αξίωμα σε πρόσωπο φορολογικό κάτοικο της Δημοκρατίας καθ’ οιονδήποτε χρόνο κατά τη διάρκεια του φορολογικού έτους:Νοείται ότι, άτομο δεν θεωρείται ότι πληροί τις διατάξεις της υποπαραγράφου (ββ), εάν κατά το έτος αυτό τερματίζεται η υπ’ αυτού άσκηση οποιασδήποτε επιχείρησης στη Δημοκρατία και/ή η εργοδότηση αυτού στη Δημοκρατία και/ή η υπ’ αυτού κατοχή αξιώματος σε πρόσωπο φορολογικό κάτοικο της Δημοκρατίας∙ (γγ) διατηρεί μόνιμη κατοικία στη Δημοκρατία η οποία ανήκει ή ενοικιάζεται από το άτομο.»The sixty-day test with all three cumulative conditions, the proviso that disapplies the second where the Cyprus business, employment or office ends in the year, and the permanent home condition.
Read it at the sourceAbout this source
The legal-information service of the Cyprus Bar Association at https://www.cylaw.org/, and in practice the only place a consolidated Cypriot statute can be read. Each Act has an address of the form /nomoi/enop/non-ind/<year>_<part>_<number>/full.html - the Income Tax Law 118(I)/2002 at /2002_1_118/full.html, the Civil Registry Law 141(I)/2002 at /2002_1_141/full.html, the General Healthcare System Law 89(I)/2001 at /2001_1_89/full.html, the Driving Licence Law 94(I)/2001 at /2001_1_94/full.html, the research-and-studies Law 7(I)/2019 at /2019_1_7/full.html, the payment accounts Law 64(I)/2017 at /2017_1_64/full.html. Every page opens with an Ιστορικό Τροποποιήσεων listing each amending Act in order, and each provision is followed by the Acts that made it, so the amendment chain is readable rather than inferred. The consolidations are materially more current than the state's own: the Income Tax Law here carries amendments to 67(I)/2026 where the Tax Department's PDF stops at 219(I)/2025. The pages are served in a non-Unicode encoding that a plain client renders as mojibake; the project's fetcher handles it and the stored text is clean Greek.
Standing: Maintains the text in force
Cannot be cited for: **It is not a government publisher.** It is the Bar Association's service, it carries no statement of authority, it states no cut-off date for any consolidation, and nothing on it has legal force - the authentic text is the printed Official Gazette, as the Office of the Law Commissioner's own editions say. It must therefore never be the only source behind a topic: every Cyprus record that quotes it also carries a government source. It cannot be cited as proof that a provision is in force, only as the best available reading of what it now says, and a figure taken from it that contradicts a government publication has to be reported as a contradiction rather than resolved in its favour. It is worth noting who relies on it anyway: the Health Insurance Organisation, a statutory body of the Republic, links its own readers here for the consolidated text of the General Healthcare System Laws.
We re-read it every 60 days. More about this source
«(γ) Από το φορολογικό έτος 2026 και μετέπειτα: Φορολογητέο Εισόδημα Φορολογικός Συντελεστής Για κάθε ευρώ μέχρι €22.000 0% Για κάθε ευρώ πάνω από €22.000 μέχρι €32.000 20% Για κάθε ευρώ πάνω από €32.000 μέχρι €42.000 25% Για κάθε ευρώ πάνω από €42.000 μέχρι €72.000 30% Για κάθε ευρώ πάνω από €72.000 35%»Our translation - not official
(c) From tax year 2026 onwards: Taxable Income - Tax Rate. For every euro up to EUR 22,000 0%. For every euro above EUR 22,000 up to EUR 32,000 20%. For every euro above EUR 32,000 up to EUR 42,000 25%. For every euro above EUR 42,000 up to EUR 72,000 30%. For every euro above EUR 72,000 35%.
The scale the Bar Association's consolidation shows as applying from tax year 2026. The Tax Department's own PDF of the Act does not contain this paragraph.
Read it at the sourceAbout this source
The legal-information service of the Cyprus Bar Association at https://www.cylaw.org/, and in practice the only place a consolidated Cypriot statute can be read. Each Act has an address of the form /nomoi/enop/non-ind/<year>_<part>_<number>/full.html - the Income Tax Law 118(I)/2002 at /2002_1_118/full.html, the Civil Registry Law 141(I)/2002 at /2002_1_141/full.html, the General Healthcare System Law 89(I)/2001 at /2001_1_89/full.html, the Driving Licence Law 94(I)/2001 at /2001_1_94/full.html, the research-and-studies Law 7(I)/2019 at /2019_1_7/full.html, the payment accounts Law 64(I)/2017 at /2017_1_64/full.html. Every page opens with an Ιστορικό Τροποποιήσεων listing each amending Act in order, and each provision is followed by the Acts that made it, so the amendment chain is readable rather than inferred. The consolidations are materially more current than the state's own: the Income Tax Law here carries amendments to 67(I)/2026 where the Tax Department's PDF stops at 219(I)/2025. The pages are served in a non-Unicode encoding that a plain client renders as mojibake; the project's fetcher handles it and the stored text is clean Greek.
Standing: Maintains the text in force
Cannot be cited for: **It is not a government publisher.** It is the Bar Association's service, it carries no statement of authority, it states no cut-off date for any consolidation, and nothing on it has legal force - the authentic text is the printed Official Gazette, as the Office of the Law Commissioner's own editions say. It must therefore never be the only source behind a topic: every Cyprus record that quotes it also carries a government source. It cannot be cited as proof that a provision is in force, only as the best available reading of what it now says, and a figure taken from it that contradicts a government publication has to be reported as a contradiction rather than resolved in its favour. It is worth noting who relies on it anyway: the Health Insurance Organisation, a statutory body of the Republic, links its own readers here for the consolidated text of the General Healthcare System Laws.
We re-read it every 60 days. More about this source
«2. Οι Εταιρείες, υπόκεινται σε εταιρικό φόρο με συντελεστή δεκαπέντε τοις εκατόν (15%) για κάθε ευρώ φορολογητέου εισοδήματος.»Our translation - not official
2. Companies are subject to corporation tax at a rate of fifteen per cent (15%) for every euro of taxable income.
Corporation tax on the same consolidation.
Read it at the sourceAbout this source
The legal-information service of the Cyprus Bar Association at https://www.cylaw.org/, and in practice the only place a consolidated Cypriot statute can be read. Each Act has an address of the form /nomoi/enop/non-ind/<year>_<part>_<number>/full.html - the Income Tax Law 118(I)/2002 at /2002_1_118/full.html, the Civil Registry Law 141(I)/2002 at /2002_1_141/full.html, the General Healthcare System Law 89(I)/2001 at /2001_1_89/full.html, the Driving Licence Law 94(I)/2001 at /2001_1_94/full.html, the research-and-studies Law 7(I)/2019 at /2019_1_7/full.html, the payment accounts Law 64(I)/2017 at /2017_1_64/full.html. Every page opens with an Ιστορικό Τροποποιήσεων listing each amending Act in order, and each provision is followed by the Acts that made it, so the amendment chain is readable rather than inferred. The consolidations are materially more current than the state's own: the Income Tax Law here carries amendments to 67(I)/2026 where the Tax Department's PDF stops at 219(I)/2025. The pages are served in a non-Unicode encoding that a plain client renders as mojibake; the project's fetcher handles it and the stored text is clean Greek.
Standing: Maintains the text in force
Cannot be cited for: **It is not a government publisher.** It is the Bar Association's service, it carries no statement of authority, it states no cut-off date for any consolidation, and nothing on it has legal force - the authentic text is the printed Official Gazette, as the Office of the Law Commissioner's own editions say. It must therefore never be the only source behind a topic: every Cyprus record that quotes it also carries a government source. It cannot be cited as proof that a provision is in force, only as the best available reading of what it now says, and a figure taken from it that contradicts a government publication has to be reported as a contradiction rather than resolved in its favour. It is worth noting who relies on it anyway: the Health Insurance Organisation, a statutory body of the Republic, links its own readers here for the consolidated text of the General Healthcare System Laws.
We re-read it every 60 days. More about this source
«Για κάθε ευρώ μέχρι €19. 500»Our translation - not official
For every euro up to EUR 19,500
Known to be out of date. Four further amending Acts appear in the Bar Association's consolidation after the last one this edition records - 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026 - and the rate bands applying from tax year 2026 are not in this edition.
The nil band as the Tax Department's own published edition of the Act still prints it, spacing and all. A reader who takes the government's copy as current will get this figure and not EUR 22,000.
Read it at the sourceAbout this source
The Republic's tax authority, publishing at https://www.gov.cy/mof-tax/. Its legislation section indexes the Acts it administers and serves each as a PDF from /media/sites/167/: the Income Tax Law 118(I)/2002 is at /media/sites/167/2026/01/IT118I-2002.pdf, 407,799 characters, an annotated edition with every amending Act recorded in the margin and a numbered list of commencement notes at the end. The addresses answer a plain request through the extraction service.
Standing: Applies the rule
Cannot be cited for: **Its edition of the Income Tax Law is behind the law.** The last amending Act it records is 219(I)/2025, published 12 December 2025; the Bar Association's consolidation of the same Act lists 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026 after it. The practical consequence is in the Second Schedule, where the Tax Department's copy still prints the rate bands introduced in 2008 - nil to EUR 19,500, then 20, 25, 30 and 35 per cent - and does not contain the paragraph applying from tax year 2026 that the Bar Association's consolidation shows. The two editions also differ on the residence definition itself: the Tax Department's requires, on top of the 183-day test in another state, that the individual not be a tax resident of any other state for the same year, and the Bar Association's does not carry that condition. So a figure taken from here is what the Department is working from and not necessarily what is in force, and the gap has to be stated wherever it is cited.
We re-read it every 90 days. More about this source
«73. Ο Νόμος 219(Ι)/2025 δημοσιεύτηκε στις 12.12.2025 και ισχύει από την ημερομηνία»Our translation - not official
73. Law 219(I)/2025 was published on 12.12.2025 and applies from the date
The last amending Act the Tax Department's edition records, which is what fixes its cut-off. The sentence ends of its publication.
Read it at the sourceAbout this source
The Republic's tax authority, publishing at https://www.gov.cy/mof-tax/. Its legislation section indexes the Acts it administers and serves each as a PDF from /media/sites/167/: the Income Tax Law 118(I)/2002 is at /media/sites/167/2026/01/IT118I-2002.pdf, 407,799 characters, an annotated edition with every amending Act recorded in the margin and a numbered list of commencement notes at the end. The addresses answer a plain request through the extraction service.
Standing: Applies the rule
Cannot be cited for: **Its edition of the Income Tax Law is behind the law.** The last amending Act it records is 219(I)/2025, published 12 December 2025; the Bar Association's consolidation of the same Act lists 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026 after it. The practical consequence is in the Second Schedule, where the Tax Department's copy still prints the rate bands introduced in 2008 - nil to EUR 19,500, then 20, 25, 30 and 35 per cent - and does not contain the paragraph applying from tax year 2026 that the Bar Association's consolidation shows. The two editions also differ on the residence definition itself: the Tax Department's requires, on top of the 183-day test in another state, that the individual not be a tax resident of any other state for the same year, and the Bar Association's does not carry that condition. So a figure taken from here is what the Department is working from and not necessarily what is in force, and the gap has to be stated wherever it is cited.
We re-read it every 90 days. More about this source
««κάτοικος της Δημοκρατίας», όταν εφαρμόζεται στην περίπτωση ατόμου, σημαίνει άτομο που παραμένει στη Δημοκρατία για μια ή περισσότερες περιόδους που υπερβαίνουν στο σύνολο 183 ημέρες στο φορολογικό έτος και όταν εφαρμόζεται στην περίπτωση εταιρείας, σημαίνει εταιρεία της οποίας ο έλεγχος και η διεύθυνση ασκούνται στη Δημοκρατία και «μη κάτοικος ή κάτοικος εκτός της Δημοκρατίας» θα ερμηνεύονται ανάλογα:»Known to be out of date. Four further amending Acts appear in the Bar Association's consolidation after the last one this edition records - 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026.
The same definition in the government's own edition, drafted as a rule plus a proviso rather than as two limbs, and carrying an extra condition the Bar Association's consolidation does not show: that the individual is not a tax resident of any other state for the same year.
Read it at the sourceAbout this source
The Republic's tax authority, publishing at https://www.gov.cy/mof-tax/. Its legislation section indexes the Acts it administers and serves each as a PDF from /media/sites/167/: the Income Tax Law 118(I)/2002 is at /media/sites/167/2026/01/IT118I-2002.pdf, 407,799 characters, an annotated edition with every amending Act recorded in the margin and a numbered list of commencement notes at the end. The addresses answer a plain request through the extraction service.
Standing: Applies the rule
Cannot be cited for: **Its edition of the Income Tax Law is behind the law.** The last amending Act it records is 219(I)/2025, published 12 December 2025; the Bar Association's consolidation of the same Act lists 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026 after it. The practical consequence is in the Second Schedule, where the Tax Department's copy still prints the rate bands introduced in 2008 - nil to EUR 19,500, then 20, 25, 30 and 35 per cent - and does not contain the paragraph applying from tax year 2026 that the Bar Association's consolidation shows. The two editions also differ on the residence definition itself: the Tax Department's requires, on top of the 183-day test in another state, that the individual not be a tax resident of any other state for the same year, and the Bar Association's does not carry that condition. So a figure taken from here is what the Department is working from and not necessarily what is in force, and the gap has to be stated wherever it is cited.
We re-read it every 90 days. More about this source
Practical notes
Two publications of this Act disagree and the government's is the older: the Tax Department's edition records Law 219(I)/2025 as its last amendment, while the Bar Association's consolidation lists 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026 after it. Where a figure matters, read the Tax Department's PDF for what the Department is working from and the Bar Association's consolidation for what has since been enacted, and treat the gap as unresolved until the amending Act is read.
The definition of residence itself is not identical in the two. The Tax Department's edition requires, on top of the 183-day test in another state, that the individual not be a tax resident of any other state for the same year; the Bar Association's consolidation of limb (ii) does not carry that condition. The amending Act that produced the difference was not read.
Non-domiciled status, which is what exempts dividends and interest from the Special Defence Contribution, is in a different statute - Law 117(I)/2002 - and is not read here.
The Income Tax Law counts days in the Republic without using the controlled-areas formula that the immigration and healthcare statutes use, and nothing read for this record says how a day spent in an area the Government does not control is treated.
- consolidatesΟ περί Φορολογίας του Εισοδήματος Νόμος του 2002 (118(I)/2002), ενοποιημένο κείμενο
CyLaw, Παγκύπριος Δικηγορικός Σύλλογος (Cyprus Bar Association)
About this source
The legal-information service of the Cyprus Bar Association at https://www.cylaw.org/, and in practice the only place a consolidated Cypriot statute can be read. Each Act has an address of the form /nomoi/enop/non-ind/<year>_<part>_<number>/full.html - the Income Tax Law 118(I)/2002 at /2002_1_118/full.html, the Civil Registry Law 141(I)/2002 at /2002_1_141/full.html, the General Healthcare System Law 89(I)/2001 at /2001_1_89/full.html, the Driving Licence Law 94(I)/2001 at /2001_1_94/full.html, the research-and-studies Law 7(I)/2019 at /2019_1_7/full.html, the payment accounts Law 64(I)/2017 at /2017_1_64/full.html. Every page opens with an Ιστορικό Τροποποιήσεων listing each amending Act in order, and each provision is followed by the Acts that made it, so the amendment chain is readable rather than inferred. The consolidations are materially more current than the state's own: the Income Tax Law here carries amendments to 67(I)/2026 where the Tax Department's PDF stops at 219(I)/2025. The pages are served in a non-Unicode encoding that a plain client renders as mojibake; the project's fetcher handles it and the stored text is clean Greek.
Standing: Maintains the text in force
Cannot be cited for: **It is not a government publisher.** It is the Bar Association's service, it carries no statement of authority, it states no cut-off date for any consolidation, and nothing on it has legal force - the authentic text is the printed Official Gazette, as the Office of the Law Commissioner's own editions say. It must therefore never be the only source behind a topic: every Cyprus record that quotes it also carries a government source. It cannot be cited as proof that a provision is in force, only as the best available reading of what it now says, and a figure taken from it that contradicts a government publication has to be reported as a contradiction rather than resolved in its favour. It is worth noting who relies on it anyway: the Health Insurance Organisation, a statutory body of the Republic, links its own readers here for the consolidated text of the General Healthcare System Laws.
We re-read it every 60 days. More about this source
- administersΟ περί Φορολογίας του Εισοδήματος Νόμος
Τμήμα Φορολογίας (Tax Department), Υπουργείο Οικονομικών · consolidated to 2025-12-12
Known to be out of date. Does not carry Laws 244(I)/2025, 17(I)/2026, 66(I)/2026 or 67(I)/2026, nor the rate bands applying from tax year 2026.
About this source
The Republic's tax authority, publishing at https://www.gov.cy/mof-tax/. Its legislation section indexes the Acts it administers and serves each as a PDF from /media/sites/167/: the Income Tax Law 118(I)/2002 is at /media/sites/167/2026/01/IT118I-2002.pdf, 407,799 characters, an annotated edition with every amending Act recorded in the margin and a numbered list of commencement notes at the end. The addresses answer a plain request through the extraction service.
Standing: Applies the rule
Cannot be cited for: **Its edition of the Income Tax Law is behind the law.** The last amending Act it records is 219(I)/2025, published 12 December 2025; the Bar Association's consolidation of the same Act lists 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026 after it. The practical consequence is in the Second Schedule, where the Tax Department's copy still prints the rate bands introduced in 2008 - nil to EUR 19,500, then 20, 25, 30 and 35 per cent - and does not contain the paragraph applying from tax year 2026 that the Bar Association's consolidation shows. The two editions also differ on the residence definition itself: the Tax Department's requires, on top of the 183-day test in another state, that the individual not be a tax resident of any other state for the same year, and the Bar Association's does not carry that condition. So a figure taken from here is what the Department is working from and not necessarily what is in force, and the gap has to be stated wherever it is cited.
We re-read it every 90 days. More about this source