T.D. 59
T.D. 59 tax residency certificate application
This is the form you use to ask the Tax Department for a certificate saying you are tax resident in Cyprus. People who moved here often need it to stop being taxed in their old country.
Who needs it
Individuals or companies that need proof they are Cyprus tax residents, for banks, foreign tax offices or double tax treaty claims.
When and where to file
Deadline: No fixed deadline; apply when needed (certificates are issued per tax year).
Where: Submitted to the Tax Department, usually online through Tax For All (TFA).
Step by step
- 1Check you meet the 183-day rule or the 60-day rule for the year.
- 2Collect proof: tenancy agreement, Cyprus employment or business, travel records.
- 3Complete the application and attach the evidence.
- 4Submit and receive the certificate.
Worked example
Illustrative figures only.
Applicant
| Name | Andreas Georgiou (example) |
|---|---|
| TIC | 00000000X |
| Year requested | 2025 |
Residency basis
| Days in Cyprus | 195 |
|---|---|
| Rule used | 183-day rule |
| Permanent home in Cyprus | Yes, rented in Limassol |
| Purpose | Double tax treaty claim (Germany) |
Common mistakes
- Applying before the days test is met
- Missing evidence of a Cyprus home
- Still being resident in another country
Talk to a Cyprus accountant this week
Free 30-minute consultation. Clear fixed-fee proposal.