On 14 July 2017, the Cypriot Parliament approved the law amending Section 2 of the Income Tax Law (ITL) with respect to the tax residency of individuals.
The amending legislation will be effective retroactively as of 1 January 2017. The relevant law implementing the new provisions took legal effect on 28 July 2017, when it was published in the Official Gazette of the Republic.
As per the former provisions of Section 2 of the ITL an individual was considered as Cypriot tax resident if he stayed in the Republic for more than 183 days in a year of assessment. As per the amended law an individual can be considered as Cypriot tax resident even if he spends in Cyprus less than 183 days in a tax year subject to certain conditions.
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