{
  "ok": true,
  "rule": {
    "country": "CY",
    "name": "Cyprus",
    "flag": "🇨🇾",
    "residency": {
      "days": 183,
      "basis": "calendar-year",
      "note": "Standard rule: 183+ days in a calendar year. Cyprus also has a lower 60-day rule for those not tax-resident anywhere else."
    },
    "secondaryRule": {
      "days": 60,
      "name": "60-day rule",
      "conditionKey": "not-tax-resident-elsewhere",
      "note": "60+ days in Cyprus makes you resident IF you are not tax-resident in any other country and not present 183+ days elsewhere, AND you carry on business / are employed / hold a directorship in Cyprus and maintain a permanent home (owned or rented) there."
    },
    "standardRates": [
      {
        "atUsd": 50000,
        "rate": 0.22
      },
      {
        "atUsd": 100000,
        "rate": 0.3
      },
      {
        "atUsd": 200000,
        "rate": 0.35
      }
    ],
    "regime": {
      "name": "Non-Dom (SDC exemption)",
      "kind": "reduction",
      "rate": 0.6,
      "note": "Non-domiciled residents are exempt from Special Defence Contribution on dividends/interest for 17 years; foreign dividends can be effectively untaxed (≈40% cut modelled on blended income)."
    },
    "schengen": true
  },
  "inputs": {
    "days": 120,
    "income": 80000
  },
  "risk": "warning",
  "daysUsed": 120,
  "thresholdDays": 183,
  "daysRemaining": 63,
  "pctOfThreshold": 65.57,
  "projection": {
    "standard": {
      "effectiveRate": 0.268,
      "taxUsd": 21440
    },
    "regime": {
      "name": "Non-Dom (SDC exemption)",
      "kind": "reduction",
      "effectiveRate": 0.16079999999999997,
      "taxUsd": 12864,
      "savingUsd": 8576,
      "note": "Non-domiciled residents are exempt from Special Defence Contribution on dividends/interest for 17 years; foreign dividends can be effectively untaxed (≈40% cut modelled on blended income)."
    },
    "cheapest": "Non-Dom (SDC exemption)"
  },
  "schengenWarning": "Schengen's 90-in-180-day tourist limit stops you at day 90 — well before this tax threshold — unless you hold a visa or residence permit.",
  "attribution": {
    "sources": [
      {
        "id": "tax-rules-curated",
        "label": "Geo-Parity — residency & tax rule register",
        "attribution": "Residency-trigger thresholds, standard effective rates and special expat regimes compiled from each country's own tax authority. Hand-curated summary of headline tax-residency thresholds and APPROXIMATE effective resident tax rates (income tax + typical employee social contributions, single filer, no deductions) at three income checkpoints, plus notable expat/nomad regimes. Real outcomes depend on tax treaties, ties, domicile, income type, and municipal taxes — this is an early-warning radar, not tax advice. Reviewed annually.",
        "updated": "2026-07-15",
        "url": "https://geo-parity.com/tax-residency/"
      }
    ],
    "citation": "Geo-Parity — Tax Residency & Schengen Tracker. Data: Geo-Parity — residency & tax rule register. https://geo-parity.com/tax-residency/",
    "permalink": "https://geo-parity.com/tax-residency/",
    "terms": "Free to use and quote with attribution. Figures are estimates for orientation, not advice."
  }
}