An individual is considered to be a resident of the Republic if he/she stays in the Republic for a period or periods exceeding in aggregate 183 days in the tax year. Days in and out of the Republic are calculated as follows:
The day of departure from the Republic counts as a day of residence outside the Republic.
The day of arrival in the Republic counts as a day of residence in the Republic.
Arrival in and departure from the Republic in the same day counts as a day of residence in the Republic.
Departure from and arrival in the Republic in the same day counts as a day of residence outside the Republic.
Foreign taxes paid can be claimed as a credit against the income tax liability in Cyprus.