Tax relocation in Cyprus
The Tax Department describes both the more-than-183-day test and a conditional 60-day test. Non-domiciled individuals are exempt from SDC on dividend and interest income; this does not establish an exemption from every tax or health contribution. Use current 2026 rules, not historic headline rates. The normal non-domiciled SDC exemption is time-limited by the deemed-domicile rule after Cyprus tax residence in 17 of the previous 20 years. Current Tax Department guidance describes an optional extension for eligible individuals for two additional five-year periods, at EUR 250,000 per period. This is separate from income tax and health contributions.
Residence rights
Regulation 6(2) requires at least EUR 300,000 of qualifying investment. New residential property attracts VAT in addition. The published secure-income baseline is EUR 50,000, plus EUR 15,000 for a spouse and EUR 10,000 per minor dependant. Employment restrictions apply.
Second citizenship
Residence permission does not confer citizenship. Any later nationality application is a separate process.
What to establish first
- eligibility for the 60-day test, business activity, domicile history, healthcare contributions and the correct permit for intended work.