183-day physical-presence rule. Top personal rate 35%. Effective corporate rate 12.5%. Updated for 2026.
Flat 12.5% on profits (no refund needed). IP box reduces effective rate further on qualifying IP income (~2.5%). Notional Interest Deduction available.
60-day rule: 60+ days physically present + business/employment ties + own/rent home + NOT tax-resident-elsewhere requirement REMOVED in 2026 reform. Non-dom status (17/20 years) gives SDC exemption on dividends/interest/rent.
Special regime — open
60 days physical + ties qualifies you. Non-dom status exempts foreign dividends/interest from SDC for 17 years.
Duration: 17 years
EU member. 60-day rule + non-dom = one of the simplest paths to EU tax residency without high tax burden. CGT 0% on shares (excluding immovable property in Cyprus). Reform Jan 2026 abolished automatic deemed-dividend taxation (DDD).
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Cyprus special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.