Spend at least 60 days in Cyprus during the calendar year. This day count alone does not establish tax residency: you must also meet the other requirements of the 60-day rule, including not spending more than 183 days in any single other country, maintaining a permanent home in Cyprus, and having qualifying business, employment, or directorship ties to Cyprus.
https://www.pwc.com.cy/en/publications/assets/tff-eng-2026.pdf