Cyprus
Western Asia · CY · 69 treaties
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 35% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Cyprus Digital Nomad Visa |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in Cyprus in a tax year
- 60+ days in Cyprus plus no other country over 183 days
- not tax resident in any other country
- Cyprus business, employment, or director role
- permanent home in Cyprus (owned or rented)
Domicile / deemed-domicile
Leaving is generally straightforward if you fall only under the day-count rules, but the 60-day rule has continuing tie conditions and a permanent home requirement that must stop to end residency cleanly. Cyprus also has a separate long-term domicile concept for special defence contribution, which can keep some taxpayers within the rules beyond mere physical departure.
Source: PwC Tax Summaries
Tax treaty network (72)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.