Moving to Cyprus
15 ways to move to Cyprus in our guide: 1 nomad / remote-work visa, 4 investor routes, 1 pay-to-stay route, 4 business / startup routes, 2 work visas, 1 student visa, 2 spouse visas.
Remote workers: Digital nomad permit, €3,500+ a month ≈ $3,910. Smallest investment: PR · €300k fund units, €300k+ ≈ $335k. Tax for newcomers: Non-domiciled residents outside Special Defence Contribution, Non-dom (17 of 20 years). Checked against official sources on .
Cyprus offers a range of residence routes for non-EU nationals, from investment-based permanent residence to temporary permits for remote workers and retirees. Each route has its own conditions, and the records here set out who they are aimed at and what to keep in mind.
Nomad / Remote work · 1
Digital nomad permit
Income needed: €3,500+ a month ≈ $3,910
Investing · 4
PR
Investment needed: €300k+ ≈ $335k
Retire or live on savings · 1
Retiree on foreign income
Income needed: €9,568+ a year ≈ $11k
Business / Startup · 4
Work · 2
EU Blue Card
Income needed: €44k+ a year ≈ $49k
Employment offer permit
First stay: 10 yrs
Student · 1
Student permit
First stay: 1 yr
Details
Temporary residence permit for students
- Renewable
- Not for Austria, Belgium +29 passports
- Work: Limited
Full-time higher-education students accepted by a recognised institution. 1
What you must show and pay
- A fee of EUR 70 (≈ $78) · Application for the entry permit and residence permit; EUR140 (≈ $160) including the Alien Registration Certificate. 1
- A fee of EUR 55 (≈ $61) · Issue or renewal of the residence permit, or change of status. 1
- A fee of EUR 70 (≈ $78) · Registration in the Aliens Register, first registration only; a residence permit together with the Alien Registration Certificate costs EUR 125 (≈ $140). 1
Requirements
- The applicant is a third-country national. 1
- The applicant is accepted for a full-time course leading to a recognised higher-education qualification. 1
- The institution must be registered with, or recognised by, the Ministry of Education. 1
- Fees: EUR70 (≈ $78) for the entry and residence permit (EUR140 (≈ $160) with the ARC) and EUR55 (≈ $61) for issue or renewal. 1
- The institution submits the entry-permit application, which cannot be filed by a visitor already in Cyprus. 1
- Within 7 days of arrival, register in the Aliens Register and apply for the temporary residence permit. 1
- The entry permit is examined within one month and the residence permit within three months. 1
- The permit lasts up to one year and is renewed yearly while studies continue with sufficient progress. 1
- Graduates with a master's level qualification or higher may stay up to 12 months to look for work or set up a business. 1
- Student work is limited to the occupations and sectors named in a decree of the Minister of Labour and Social Insurance. 1
Stay
- Permit up to one year, renewable yearly until studies are completed; graduates with a level 7 qualification can stay up to 12 months to seek work or start a business.
- Initial permitted stay: 12 months.
- Renewable, subject to the conditions in force at renewal.
Nationality
Third-country nationals. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Work
Paid employment outside study time, up to 20 hours a week and up to 38 hours a week during breaks in classes, only in the occupations and sectors named in a decree of the Minister of Labour, under an employment contract approved by the District Labour Office.
Checked against official sources on Record corrected 12 Oct 2026Change log
Spouse visas · 2
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a resident
First stay: 1 yr
Spouse of a citizen
Free movement and visa-free stays · 1
EU free movement · Lets you live here
Open to 31 passports: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland.
Tax
Cyprus taxes residents on their worldwide income, with personal income tax bands starting from a tax-free threshold. Special Defence Contribution on dividends and interest depends on domicile status, which is determined by years of tax residence.
Standard rules
Personal income tax scales from 2026 (EUR 22,000 tax-free)
Details
- On: Annual taxable income of tax residents
- Limit: €22k/yr ≈ $25k
From the 2026 tax year the first EUR22,000 (≈ $24,600) of taxable income is taxed at 0%, then 20% to EUR32,000, (≈ $35,700) 25% to EUR42,000, (≈ $46,900) 30% to EUR72,000 (≈ $80,400) and 35% above.
Taxed on
Annual taxable income of tax residents.
Who it applies to
- Tax resident individuals: more than 183 days in Cyprus in the tax year, or the 60-day rule.
Limits
- EUR 22,000 a year (≈ $24,600) · Tax-free band at 0%
- EUR 32,000 a year (≈ $35,700) · Upper limit of the 20% band
- EUR 42,000 a year (≈ $46,900) · Upper limit of the 25% band
- EUR 72,000 a year (≈ $80,400) · Upper limit of the 30% band; 35% above
Days in the country
- More than 183 days in tax year · Staying in Cyprus for periods exceeding 183 days in total in a tax year.
- At least 60 days in tax year · 60-day rule: at least 60 days in Cyprus, not more than 183 days in any other country, carrying on business or employment in Cyprus, and keeping a permanent home in Cyprus that the person owns or rents.
Tax residence
Resident if staying over 183 days in a tax year, or under the 60-day rule: at least 60 days in Cyprus, no more than 183 days in another country, business or employment in Cyprus and an owned or rented permanent home there.
Visas
Not tied to a visa category.
Other taxes
Social insurance and GHS contributions are separate. From 2026 every tax resident aged 25 to 70 must register and file a return; the VAT registration threshold is EUR15,600 (≈ $17,400) of turnover.
Checked against official sources on Change log
Standard rules
Corporate income tax 15% from 2026
15% tax
Details
- On: Taxable profits of Cyprus tax-resident companies and permanent establishments
- Who: Cyprus tax-resident companies
Corporate income tax rises from 12.5% to 15% from 1 January 2026; dividends paid to domiciled resident individuals bear 5% special defence contribution (from 17%) on profits earned after 1 January 2026.
Taxed on
Taxable profits of Cyprus tax-resident companies and permanent establishments.
Who it applies to
- Cyprus tax-resident companies.
Exclusions
- Interest income of domiciled resident individuals remains at 17% special defence contribution.
Tax residence
Not applicable.
Visas
Independent of visas.
Other taxes
Real dividends 5% SDC on profits from 2026; stock options 8% flat; crypto gains 8%.
Checked against official sources on Change log
Special regime
Non-domiciled residents outside Special Defence Contribution (17 of 20 years)
Tax relief
Details
- On: SDC on dividends (5% for residents who are domiciled) and interest
- Who: Tax resident of Cyprus under the Income Tax Law
Special Defence Contribution (SDC) applies only to residents who are also domiciled in Cyprus, so a tax resident without Cyprus domicile pays no SDC on dividends or interest; an individual is deemed domiciled after being tax resident in at least 17 of the last 20 years before the tax year.
Taxed on
SDC on dividends (5% for residents who are domiciled) and interest (17% for residents who are domiciled) under Law 117(I)/2002 as amended; ordinary income tax on residents continues to apply to worldwide income.
Who it applies to
- Tax resident of Cyprus under the Income Tax Law.
- No domicile of origin in Cyprus under the Wills and Succession Law, or domicile of choice abroad with 20 consecutive years of non-residence; deemed domicile arises after 17 of the last 20 years as a tax resident and persists until 20 years without residence.
Exclusions
- Persons with domicile of origin in Cyprus are domiciled for SDC.
- Persons who reach 17 of the last 20 years of residence become domiciled and subject to SDC unless they elect the alternative in Article 3D (see “Alternative SDC: EUR 50,000 (≈ $55,900) a year (EUR 250,000 (≈ $279,000) for five years) for deemed-domiciled residents”).
- Cyprus income tax on residents still applies to worldwide income under the scales in “Personal income tax scales from 2026”.
Tax residence
Tax residence is decided each year under Law 118(I)/2002 (183 days, or the 60-day rule); domicile is a separate test for SDC. Non-domiciled individuals can apply for exemption on form T.F.38.
Visas
A residence permit does not change domicile; tax residence years are what count.
Other taxes
SDC on rent and deemed dividend distributions were removed by Law 245(I)/2025 effective 1 January 2026; social insurance and GHS contributions are separate.
Checked against official sources on Change log
Special regime
Alternative SDC: EUR 50,000 a year (EUR 250,000 for five years) for deemed-domiciled residents
Tax relief
Details
- On: Flat SDC amount instead of SDC on income
- Who: No domicile of origin in Cyprus and deemed to have acquired domicile
- Limit: €50k/yr ≈ $56k
From 1 January 2026 a person who has no domicile of origin in Cyprus but is deemed domiciled may elect to pay EUR250,000 (≈ $279,000) for a five-year period (EUR50,000 (≈ $55,900) a year) instead of special defence contribution on income, and may do this for up to two such periods.
Taxed on
Flat SDC amount instead of SDC on income; the election covers five consecutive tax years and is irrevocable.
Who it applies to
- No domicile of origin in Cyprus and deemed to have acquired domicile (17 of the last 20 years of residence).
- Application on the prescribed form to the Commissioner by 30 June of the first year of the period; payment of EUR 250,000 (≈ $279,000) by the end of the month after acceptance.
Exclusions
- No refund of the amount paid for any reason; no foreign tax credit against it; not offset against other liabilities.
- If not paid on time the provision does not apply for any year and SDC is charged on income.
- Available for up to two five-year periods.
Limits
- EUR 50,000 a year (≈ $55,900) · Annual flat SDC on election, regardless of income
- EUR 250,000 (≈ $279,000) · Single payment covering the five-year period
Tax residence
Applies to tax residents with no domicile of origin in Cyprus who are deemed domiciled after 17 of the last 20 years of tax residence; the rule is Article 3D of the Special Defence Contribution Law, as amended, with Tax Department circular 02/2026.
Visas
Not tied to a visa.
Other taxes
Income tax on residents is unaffected. The application is made on form TD 631 (2026). The filing deadline and payment date in this record come from the law and the circular, which are published in Greek only and were not re-read against the Tax Department page.
Checked against official sources on Change log
Special regime
Foreign pensions: 5% flat tax option
5% tax
Details
- On: Pension income received from abroad by a Cyprus tax resident
- Who: Cyprus tax resident receiving income from a foreign pension
- Limit: €5,000/yr ≈ $5,590
Cyprus tax residents who receive a foreign pension can choose the normal income tax rates or a 5% flat rate on pension income exceeding EUR5,000 (≈ $5,590) a year.
Taxed on
Pension income received from abroad by a Cyprus tax resident; the 5% applies to the amount above EUR5,000 (≈ $5,590) a year.
Who it applies to
- Cyprus tax resident receiving income from a foreign pension.
- The 5% flat rate is an option; the normal scales can be chosen instead.
Limits
- EUR 5,000 a year (≈ $5,590) · The 5% rate applies to foreign pension income exceeding this amount
Tax residence
Applies to Cyprus tax residents (more than 183 days, or the 60-day rule).
Visas
Independent of visa type; relevant to holders of the secured-income (Category F) permit.
Other taxes
The relevant double taxation agreement should also be checked; social insurance and GHS contributions are separate.
Checked against official sources on Change log
Special regime
Deduction for first employment in Cyprus (20% or 50% of employment income)
Tax relief
Details
- On: Employment income
- Limit: €8,550/yr ≈ $9,550
Employees claiming the first-employment deduction can deduct 20% of employment income (maximum EUR8,550 (≈ $9,550)), or 50% of employment income where the salary exceeds EUR55,000 (≈ $61,400) (EUR100,000 (≈ $112,000) under the earlier circular).
Taxed on
Employment income; the deduction reduces taxable income before the ordinary scales.
Who it applies to
- First employment in the Republic, claimed by the employee on the annual deduction declaration.
- The 50% deduction needs a salary above EUR55,000 (≈ $61,400) in the tax year (circulars 2022/10 and 2024/04), or above EUR100,000 (≈ $112,000) under circular 2017/4.
- For an individual whose employment began from July 2023, the 50% deduction continues regardless of a change of employer when the conditions are met.
Limits
- EUR 8,550 a year (≈ $9,550) · Maximum amount of the 20% deduction
- EUR 55,000 a year (≈ $61,400) · Salary above which the 50% deduction applies (circulars 2022/10 and 2024/04)
- EUR 100,000 a year (≈ $112,000) · Salary above which the 50% deduction applies under circular 2017/4
Tax residence
Applies to employees who are tax resident in Cyprus; the required period of earlier residence abroad and the number of years the deduction runs are set in the circulars.
Visas
Independent of visa type; the Migration Department FAQ for EU Blue Card holders notes the 50% deduction.
Other taxes
Social insurance and GHS contributions are separate.
Checked against official sources on , some details partly verifiedChange log
Checked against official sources on Change log
Cyprus in pictures
Path to permanent residence · 4
- PR after 10 years · Permanent residence by investment: EUR 300,000 in Cyprus collective investment units
- PR after 10 years · Permanent residence by investment: EUR 300,000 in Cyprus company share capital
- PR after 10 years · Permanent residence by investment: new house or apartment (EUR 300,000 plus VAT)
- PR after 10 years · Permanent residence by investment: offices, shops, hotels or other real estate (EUR 300,000)
Arriving in Cyprus: first steps
- Ensure you have comprehensive health insurance as required for your permit route.
- Provide proof of accommodation in Cyprus, such as a rental agreement or property title.
- Transfer any required funds from abroad through your or your spouse's bank account, if your route requires it.
- Apply for your temporary or permanent residence permit within the deadline specified for your route.
- Obtain a criminal-record certificate if your route requires it.
- Register with the tax authorities once you are resident, to clarify your tax position.
Questions people ask
What is the Cyprus digital nomad visa income requirement in 2026?
Cyprus has 1 nomad or remote-work visa. Digital nomad permit asks for an income of at least EUR 3,500 a month (≈ $3,910) and gives a first stay of 1 year that can be renewed.
How much do you need to invest for residency in Cyprus?
Cyprus has 4 investor routes. PR · €300k fund units asks for an investment of at least EUR 300,000 (≈ $335,000) and gives a first stay of 10 years that can be renewed. PR · €300k new home asks for an investment of at least EUR 300,000 (≈ $335,000) and gives a first stay of 10 years that can be renewed. PR · €300k commercial property asks for an investment of at least EUR 300,000 (≈ $335,000) and gives a first stay of 10 years that can be renewed.
Can I retire or live in Cyprus on my savings or pension?
Cyprus has 1 retirement or pay-to-stay route. Retiree on foreign income asks for an income of at least EUR 9,568 a year (≈ $10,700) and gives a first stay of 10 years that can be renewed.
Can I move to Cyprus by starting a business?
Cyprus has 4 business or startup routes. Startup visa gives a first stay of 1 year that can be renewed. Self-employed farm/mining asks for assets from EUR 350,000 (≈ $391,000) and gives a first stay of 10 years that can be renewed. Self-employed trade asks for assets of about EUR 260,000 (≈ $290,000) and gives a first stay of 10 years that can be renewed.
What work visas does Cyprus offer foreigners?
Cyprus has 2 work visas. EU Blue Card asks for a salary of at least EUR 43,632 a year (≈ $48,700). Employment offer permit gives a first stay of 10 years that can be renewed.
How do I get a student visa for Cyprus?
Cyprus has 1 student visa. Student permit gives a first stay of 1 year that can be renewed.
Can I join my spouse or partner in Cyprus?
Yes. Cyprus has 2 spouse visas. Spouse of a resident gives a first stay of 1 year that can be renewed. There is also Spouse of a citizen.
Does Cyprus have a special tax regime for new residents?
Yes: Non-domiciled residents outside Special Defence Contribution (17 of 20 years). Special Defence Contribution (SDC) applies only to residents who are also domiciled in Cyprus, so a tax resident without Cyprus domicile pays no SDC on dividends or interest; an individual is deemed domiciled after being tax resident in at least 17 of the last 20 years before the tax year. It is separate from the visa and has its own conditions.
Compare with
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Ask the AI about Cyprus AI
An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.