Cyprus: Tax Treaties

Malta residents considering Cyprus face a strategic choice between two EU jurisdictions with fundamentally different tax architectures. While Malta's remittance-basis system demands constant tracking and substance requirements have tightened around the corporate refund, Cyprus offers structural simplicity: a 0% dividend exemption that applies regardless of remittance, a 15% corporate rate with no engineering required, and a 60-day residency rule now accessible even during dual-residence transitions.

The EU Blue Card is a residence permit scheme designed to enable highly skilled non‑EU nationals to live and work in Cyprus, particularly in sectors experiencing a shortage of qualified professionals.

Dixcart has over 50 years of experience in assisting and advising individuals with their residency applications

Cyprus has introduced a new cryptocurrency tax framework starting in 2026, establishing an 8% flat tax rate on crypto profits for both individuals and companies. This comprehensive guide explores how crypto assets are taxed, what qualifies as a taxable disposal, and the special rules that apply to mining income and financial products tied to digital assets.

Cyprus has introduced comprehensive defensive tax measures targeting payments to EU blacklisted and low-tax jurisdictions, fundamentally changing how international groups structure their Cyprus operations.

Major UK tax changes took effect from April 2025. These include the introduction of a residence‑based tax system replacing the non‑dom regime, changes to capital gains tax reliefs, the treatment of furnished holiday lets as standard property, and the continued freezing of personal allowances and thresholds for the 2025/26 tax year.

Firstly, it is important to understand that tax residency and legal residency are two entirely different things and it is essential not to confuse the two.

Cyprus continues to attract international entrepreneurs, holding structures, and investment vehicles due to its business-friendly regulatory framework, EU membership, and access to a wide network of double tax treaties.

Cyprus stands as a premier maritime hub, offering one of the world's most competitive ship registries. Its strategic position at the crossroads of Europe, Asia, and Africa, combined with a robust legal framework...