Spending more than 183 days in Cyprus during a calendar year meets the 183-day tax residence test. Arrival days count; departure days do not. Arriving and departing on the same day counts as a day in Cyprus; departing and returning on the same day counts as a day outside Cyprus. A separate 60-day tax residence rule may also apply if additional conditions are met.
https://taxsummaries.pwc.com/cyprus/individual/residence