--- title: "Cyprus Employment offer permit requirements 2026: 10-year stay" url: https://settleanywhere.com/countries/cyprus/category-e-employment/ lang: en updated: 2026-10-12 --- Cyprus · Work # Cyprus Employment offer permit **First stay:** 10 yrs Immigration permit Category E: permanent employment offer Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) - **First stay:** 10 yrs (Immigration permit with an unlimited right of residence for the holder and adult dependants; the residence card expires after ten years and is replaced, and a child's card is valid to age 18. The permit ceases if the holder does not take up residence in Cyprus within one year of approval, acquires permanent residence abroad or is absent from Cyprus for two years.) - **Renewal:** Renewable - **Who can apply:** Most passports (Third-country nationals.) - **Tax angle:** Tax relief (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.) ## Key facts Employment offer permit is a work route for Cyprus. Checked 2026-10-12 against the official source. - **Government fees:** €500 ≈ $560 - **First stay:** 10 yrs ## Cost **Government fees: €500 ≈ $560** - EUR 500 (≈ $560) Fee at application submission for all persons included; EUR 70 (≈ $78) more per person for the Aliens Registration Certificate. ## Why this route may not fit Check this before you apply. - Needs a job offer from an employer in Cyprus - Not open to EU, EEA or Swiss passports ### What you'll need #### Who can apply - The applicant is a third-country national. - The applicant has a job offer for permanent employment in Cyprus. - The employment does not create undue local competition. #### What you must show and pay - **A fee of EUR 500 (≈ $560)** · Fee at application submission for all persons included; EUR 70 (≈ $78) more per person for the Aliens Registration Certificate. #### Steps 1. Apply at the Migration Department offices in Nicosia with form MIP2, in person or through an authorised representative. #### After you arrive - Take up residence in Cyprus within one year of approval, or the permit ceases. ## When you become tax resident How Cyprus decides tax residence and treats foreign-source income, from its tax records. - **Stay on this route:** **10 years at first, renewable** - **Tax residence:** - **More than 183 days in a tax year** Staying in Cyprus for periods exceeding 183 days in total in a tax year. - **At least 60 days in a 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. - **Foreign-source income:** **Non-dom (17 of 20 years)** 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. - **Special regime:** **Non-domiciled residents outside Special Defence Contribution** · Tax relief [All tax rules for Cyprus](https://settleanywhere.com/countries/cyprus/tax/) Tax records checked 12 Oct 2026 **Full official text** Persons offered and intending to accept permanent employment in Cyprus that does not create undue local competition. (source 1) #### What you must show and pay - A fee of EUR 500 (≈ $560) · Fee at application submission for all persons included; EUR 70 (≈ $78) more per person for the Aliens Registration Certificate. (source 1) #### Requirements - The applicant is a third-country national. (source 1) - The applicant has a job offer for permanent employment in Cyprus. (source 1) - The employment does not create undue local competition. (source 1) - Take up residence in Cyprus within one year of approval, or the permit ceases. (source 1) - Apply at the Migration Department offices in Nicosia with form MIP2, in person or through an authorised representative. (source 1) #### Stay - Immigration permit with an unlimited right of residence for the holder and adult dependants; the residence card expires after ten years and is replaced, and a child's card is valid to age 18. The permit ceases if the holder does not take up residence in Cyprus within one year of approval, acquires permanent residence abroad or is absent from Cyprus for two years. - Initial permitted stay: 120 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 Permanent employment with the offering employer. #### Family Spouse and children under 18 can be added as dependants; adding a family member costs EUR 50 (≈ $56) each. Checked 2026-10-12 ## Official sources 1. [Immigration Permits (categories A-F)](https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits/) · Migration Department, Cyprus · checked 2026-10-12 · published 2025-12-29 ## Employment offer permit and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Employment offer permit | – | 10 yr, renewable | – | | [EU Blue Card](https://settleanywhere.com/countries/cyprus/eu-blue-card/) | Needs income of €44k+ a year ≈ $49k | – | – | | [Blue Card](https://settleanywhere.com/countries/portugal/eu-blue-card/) Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited | | [Employee visa](https://settleanywhere.com/countries/spain/employee-visa/) Spain | – | 1 yr, renewable | Limited | | [D1 work / business visa](https://settleanywhere.com/countries/georgia/d1-work-business-visa/) Georgia | – | 1 yr, renewable | – | ## Questions people ask ### How much money do I need for the Employment offer permit? A fee of EUR 500 (≈ $560). Fee at application submission for all persons included; EUR 70 (≈ $78) more per person for the Aliens Registration Certificate. ### How long can I stay on the Employment offer permit? Immigration permit with an unlimited right of residence for the holder and adult dependants; the residence card expires after ten years and is replaced, and a child's card is valid to age 18. ### Can I work on the Employment offer permit? Permanent employment with the offering employer. ### Can I bring my family on the Employment offer permit? Spouse and children under 18 can be added as dependants; adding a family member costs EUR 50 (≈ $56) each. ### Who can apply for the Employment offer permit? 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. ### Is there a tax break for Employment offer permit holders in Cyprus? 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's separate from the visa and has its own conditions. ## Tax Special regime ### [Non-domiciled residents outside Special Defence Contribution (17 of 20 years)](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-domicile-sdc) Tax relief Foreign-source income: Non-dom (17 of 20 years) **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 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/cyprus/tax/) ## More in Cyprus [Digital nomad permit](https://settleanywhere.com/countries/cyprus/digital-nomad-residence/) [Startup visa](https://settleanywhere.com/countries/cyprus/startup-visa/) [Self-employed farm/mining](https://settleanywhere.com/countries/cyprus/category-ab-agri-mining/) [Self-employed trade](https://settleanywhere.com/countries/cyprus/category-c-trade/) [Self-employed profession](https://settleanywhere.com/countries/cyprus/category-d-profession/) ## Work visas elsewhere [🇮🇹 Blue Card](https://settleanywhere.com/countries/italy/eu-blue-card/) [🇬🇷 Large-company director permit](https://settleanywhere.com/countries/greece/company-executive-b3/) [🇩🇪 Blue Card](https://settleanywhere.com/countries/germany/eu-blue-card/) [🇫🇷 Talent · Company officer](https://settleanywhere.com/countries/france/talent-corporate-officer/) [🇬🇧 Graduate visa](https://settleanywhere.com/countries/united-kingdom/graduate-visa/) [🇳🇱 Blue Card](https://settleanywhere.com/countries/netherlands/eu-blue-card/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## How this was checked **Checked on 2026-10-12 against 1 official source.** Status: verified against the official sources. Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out. 1. [Immigration Permits (categories A-F)](https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits/) · Migration Department, Cyprus · checked 2026-10-12 Tracked since 2026-10-10. Rule changes and corrections are listed on the [changes page](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.