Comparison

Cyprus Non-Dom vs Malta Non-Dom — 2026

Both Mediterranean, both English-speaking, both have non-dom regimes. Cyprus has the more accessible 60-day rule; Malta has the 6/7 corporate-refund mechanic that many founders find more interesting at higher income levels.

Option A

🇨🇾 Cyprus

eu · 183-day rule

  • Days threshold183
  • Personal top rate35%
  • Capital gains0%
  • Dividends0%
  • Corporate effective12.5%
  • Wealth taxNo
  • Exit taxNo
  • Special regimeNon-Dom + 60-Day (open)
Full 🇨🇾 Cyprus page

Option B

🇲🇹 Malta

eu · 183-day rule

  • Days threshold183
  • Personal top rate35%
  • Capital gains35%
  • Dividends0%
  • Corporate effective5%
  • Wealth taxNo
  • Exit taxNo
  • Special regime—
Full 🇲🇹 Malta page

Decision context

iGaming/crypto founders who want EU residency without paying full EU tax. Choice depends on income mix (W-2-equivalent vs dividend-heavy) and whether you want corporate or personal-level optimisation.

Our take

Cyprus for the simpler 60-day route and lower lifestyle bar. Malta for higher dividend-income founders willing to operate the 6/7 refund mechanism with proper structuring.

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