Personal Benefits
Lifestyle & Personal Tax
Corporate Benefits
Corporate Tax, Lower Cost & Global Access
Safe, Vibrant Lifestyle
A secure and family-friendly environment with mild Mediterranean weather, excellent healthcare, quality education, and English widely spoken across the island.
Ideal Geographic Access
Within ±4 hours flight time to major hubs such as the UAE, UK, France, Germany, Scandinavia, and Qatar.
EU membership
Provides access to the European single market, with Schengen visa access starting in 2026.
Residency & Relocation Perks
Availability of Permanent Residency and Foreign Interest Company schemes make relocation easier for entrepreneurs, investors, and skilled professionals.
Convenient Global Business Hours
Morning overlaps with Asia, SE Asia, and Australia, and afternoons aligned with the US and Canada, making Cyprus ideal for international trade and professional services.
Property & Lifestyle for Every Budget
From luxury villas and seafront apartments to affordable family homes, Cyprus offers diverse real estate options tailored to investors, professionals, and families.
Mediterranean Way of Life
Renowned for fresh, locally available raw materials, meat, fruit, vegetables and a healthy, outdoor lifestyle.
Cost of Living vs. Quality of Life
Compared to Western Europe and UAE, Cyprus offers a lower cost of living while maintaining high standards in healthcare, education, and infrastructure.
50% Employment Income Exemption
Non-dom individuals earning more than €55,000 annually from Cyprus employment enjoy a 50% exemption on their salary for up to 17 years, making relocation highly attractive for executives, entrepreneurs, and skilled professionals.
0% Tax on Dividends, Interest & Rental Income
Cyprus non-dom individuals may enjoy 0% tax on passive income for up to 17 years, with the option under the new tax reforms to extend this by 5 years and then a further 5 years, allowing for up to 27 years in total. Only GESY contributions of 2.65% may apply, capped on annual income of €180,000.
Tax Residency Eligibility
Achieved with either 183 days in Cyprus or under the 60-day rule, provided you are not tax resident elsewhere for 183+ days.
Flexible for Entrepreneurs & Nomads
The 60-day rule enables entrepreneurs and globally mobile professionals to secure Cyprus tax residency with minimal time spent in the country.
0% Capital Gains Tax on Securities
Profits from the sale of shares, bonds, debentures, options, and fund units are fully exempt, regardless of whether the gains are realised in Cyprus or abroad (excluding immovable property in Cyprus).
0% Income Tax on Foreign Employment
Cyprus tax residents working abroad for over 90 days may benefit from 0% income tax on that employment income, where the employer is not Cyprus-based.
Low Corporate Tax Rate
Corporate tax is set at 15% from 2026, among the lowest in the EU, supporting profit retention and reinvestment.
0% Withholding Tax
Dividends, interest, and royalties can be paid abroad tax-free, ideal for EU cross-border group structures.
EU Directives
Access to the EU Parent–Subsidiary Directive and Interest & Royalties Directive, allowing tax-free repatriation of profits and intra-EU payments.
0% Capital Gains
Most foreign dividends and capital gains on shares and securities are exempt from tax in Cyprus.
Notional Interest Deduction (NID)
NID provides a notional interest deduction on new equity, limited to a maximum of 80% of taxable profits, helping reduce taxable income and the effective corporate tax rate.
IP Box Regime (3% Effective Tax)
80% deduction on qualifying IP profits, making Cyprus one of the most attractive EU jurisdictions for technology, R&D, and IP-focused businesses.
7-Year Loss Carry-Forward
Businesses can carry forward tax losses for up to 7 years, aiding long-term planning.
EU Banking Benefits
Access to EU-regulated banking, easier international payments, and strong compliance infrastructure.
Credible & Cost-Efficient Jurisdiction
Low substance and maintenance costs under a clear common law framework, making Cyprus ideal for HNWIs, family offices, and multinationals.
Strategic Location
A true gateway to Europe, MENA, and Asia within 4 hours of major hubs like UAE, UK, France, Poland, Germany, Scandinavia, and Qatar.
Extensive Double Tax Treaty Network
Cyprus has over 65 double tax treaties, including with the UK, USA, UAE, India, Switzerland, and most EU member states, reducing or eliminating withholding taxes on dividends, interest, and royalties and avoiding double taxation on cross-border income.
Substance & Economic Presence Advantage
Cyprus combines a low-tax environment with full compliance under OECD and EU substance rules. Companies that establish real management and operations in Cyprus benefit from access to EU directives, treaty protection, and recognition as tax-resident entities — ensuring long-term credibility and compliance.
Easy Business Setup
Companies in Cyprus can be incorporated within days, with straightforward procedures, transparent costs, and no hidden fees. This efficiency makes Cyprus highly attractive for founders, family offices, and multinational investors.
Investor-Friendly Environment
A stable legal system based on English common law, combined with simplified compliance and predictable regulation, creates a secure framework for holding companies, startups, and cross-border expansions.
Low-Cost Economic Substance
Establishing the necessary local presence for tax purposes, is cost-effective compared to other EU jurisdictions, making it easier to meet international substance requirements.
Easy Redomiciliation Procedures
Foreign companies can efficiently transfer their corporate seat to Cyprus while maintaining legal identity and continuity, making Cyprus a preferred destination for corporate relocations.
EU Credibility
As an EU member state, Cyprus provides a trusted and transparent corporate framework that inspires confidence among international partners, banks, and investors.
Flexible Structures
Clear rules for reorganisations, mergers, and redomiciliations give businesses flexibility to adapt, restructure, or expand with minimal bureaucracy.
Lower Setup Fees & Clear Corporate Framework
Easy Business Setup:
Companies in Cyprus can be incorporated within days, with straightforward procedures, transparent costs, and no hidden fees. This efficiency makes Cyprus highly attractive for founders, family offices, and multinational investors.
Investor-Friendly Environment:
A stable legal system based on English common law, combined with simplified compliance and predictable regulation, creates a secure framework for holding companies, startups, and cross-border expansions.
Low-Cost Substance:
FEstablishing the necessary local presence for tax purposes, is cost-effective compared to other EU jurisdictions, making it easier to meet international substance requirements.
Flexible Structures:
Clear rules for reorganisations, mergers, and redomiciliations give businesses flexibility to adapt, restructure, or expand with minimal bureaucracy.
Easy Redomiciliation Procedures:
Foreign companies can efficiently transfer their corporate seat to Cyprus while maintaining legal identity and continuity, making Cyprus a preferred destination for corporate relocations.
EU Credibility:
As an EU member state, Cyprus provides a trusted and transparent corporate framework that inspires confidence among international partners, banks, and investors.
EU Membership & Global Access
Convenient Global Business Hours
Morning overlaps with Asia, SE Asia, and Australia, and afternoons aligned with the US and Canada, making Cyprus ideal for international trade and professional services.
Double Tax Treaty Network
Cyprus maintains over 60 treaties with countries such as the UK, USA, South Africa, UAE, Germany, France, and Greece, reducing withholding taxes and preventing double taxation.
EU Parent–Subsidiary & Interest–Royalties Directives
Full access to EU directives allows for tax-neutral profit repatriation within corporate groups across the EU.
Freedom of Establish ment & Movement
As an EU member state, Cyprus companies benefit from the freedom to establish branches and subsidiaries across the EU, as well as the free movement of goods, services, and capital.
EU VAT Advantages
Cyprus applies one of the lowest standard VAT rates in the EU (19%), with 0% VAT on international services, making it highly efficient for cross-border trade and digital business models.
Single EU Market Access
Cyprus companies gain automatic access to the 500+ million consumer EU market, without additional trade barriers.
Financial Passporting
Cyprus maintains over 60 treaties with countries such as the UK, USA, South Africa, UAE, Germany, France, and Greece, reducing withholding taxes and preventing double taxation.
Compliance with EU Standards
Cyprus maintains over 60 treaties with countries such as the UK, USA, South Africa, UAE, Germany, France, and Greece, reducing withholding taxes and preventing double taxation.
Low Corporate Tax Rate: Corporate tax is set at 15% from 2026, still among the lowest in the EU, supporting profit retention and reinvestment.
No Withholding Tax on Outgoing Payments: Dividends, interest, and royalties can be paid abroad free of withholding tax, provided the recipient is not in a low-tax or blacklisted jurisdiction.
0% Capital Gains Tax on Disposals: Profits from selling shares, stocks, overseas property, or other securities are fully exempt from capital gains tax in Cyprus. The only exception applies if the company primarily owns real estate property located in Cyprus.
Notional Interest Deduction (NID): Provides a notional interest expense on new equity, reducing the effective tax rate and supporting financing structures.
IP Box Regime: Effective tax rate of 3% (80% reduction on qualifying IP profits) for Cyprus IP holders, ideal for groups with R&D or technology assets.
Financing Arm for High-Tax Operating Companies: Cyprus holding companies can act as group treasury centers, providing loans to operating companies abroad with interest income taxed efficiently.
Licensing & Royalties: Cyprus IP holders can license assets to operating companies in high-tax countries, with royalty flows benefiting from reduced taxation under the IP Box and double tax treaties.
Exit & Investor Appeal: Holding investments through Cyprus can simplify exits, attract co-investors, and provide a clear, credible structure that is familiar to international investors and private equity funds.
Extensive DTT Network & EU Directives: Access to over 60 double tax treaties and EU directives (Parent–Subsidiary, Interest & Royalties) ensures reduced withholding taxes and optimized cross-border payments.
Credibility & Compliance: As an EU-regulated jurisdiction, Cyprus offers a recognized, cost-efficient, and tax-efficient framework that supports international investments into complex, high-tax markets.