Europe · Mediterranean
Cyprus
An EU member with a 60-day tax residency test, a 17-year non-dom exemption from tax on dividends and interest, and — after the 2026 reform — a 15% corporate rate that buys OECD respectability at the cost of its old headline advantage.
Tax position
- Income tax (top)
- 35% above EUR 72,000 (from 1 January 2026; tax-free threshold raised to EUR 22,000)
- Capital gains
- 20%, but only on Cyprus-situs immovable property and shares in property-rich companies; gains on securities are exempt. From 2026 the property-rich threshold falls from 50% to 20% and lifetime exemptions rise (EUR 30,000 general, EUR 50,000 agricultural land, EUR 150,000 primary residence)
- Wealth tax
- none
- Inheritance tax
- none (abolished 2000)
- Special regime
- Non-domiciled status: 17 years' exemption from Special Defence Contribution on dividends and interest, extendable from 2026 by two further 5-year periods at EUR 250,000 each. IP Box: 80% exemption, ~3% effective from 2026. 8% flat rate on crypto gains and approved share-scheme remuneration
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- Yes — leaving has a cost
- CRS
- Participating
Closed — listed so you do not chase them
Is Cyprus actually right for your family?
We will tell you if it is not. That is the whole service.