Moving from France to Cyprus
Cyprus offers a long non-dom window, but a French mover must first solve the factual residence question. France can establish residence through home, family or economic-centre facts rather than a simple 183-day count.
Cyprus gives a long dividend and interest window
Cyprus non-doms pay 0% Special Defence Contribution on dividends and interest for 17 years, with two possible five-year extensions at EUR 250,000 each — a maximum 27-year window. Listed shares are outside Cyprus capital gains tax.
The 2026 Cyprus brackets now reach 35% above EUR 72,000. The new table replaces the 2025 scale and should not be mixed with older online summaries.
The French exit must be proved in facts
France's Article 4B has four alternative tests. A home or family relationship can create French residence on far fewer than 183 days, while French investment income is affected by the 31.4% PFU and French real estate by IFI above EUR 1.3M.
A Cyprus residence certificate or 60-day route is not, by itself, evidence that French residence has ended. The two analyses must be run together.
Choose the residency route carefully
Cyprus residence uses 183 days or a 60-day rule with Cyprus ties and permanent residence. From 1 January 2026, proving non-residency elsewhere is no longer required for the 60-day rule. The EUR 300,000 permanent-residence figure remains not verified.
Before you move
- France's four alternative residence tests matter more than a generic 183-day slogan.
- The 2026 Cyprus bracket table supersedes the old 2025 figures.
- The reported EUR 300,000 permanent-residence figure is not verified.
Continue your research
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Tax rates are only the first screen. Residency, ownership, treaty position and succession can change the outcome.
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