Moving from the Netherlands to Cyprus
Cyprus can offer a long non-dom window, but Dutch substantial shareholders should start with the 5% exit-tax test. For other movers, the key issue is proving a factual Dutch departure while Cyprus residence is established.
The 5% Dutch screen
Dutch exit tax applies to substantial shareholders holding at least 5%. The Netherlands has no statutory day count, so the residence analysis is built from facts and circumstances rather than a single arrival or departure number.
The 30% ruling is limited and the post-2024 cohort is scheduled to move to 27% from 2027. The pending 36% actual-return Box 3 system is targeted for 2028 and is not current law.
Cyprus is strongest for investment-income profiles
Cyprus non-doms pay 0% Special Defence Contribution on dividends and interest for 17 years, with up to two five-year extensions at EUR 250,000 each. Listed shares are outside capital gains tax, and the 2026 top bracket is 35% above EUR 72,000.
Cyprus uses 183 days or a 60-day rule with Cyprus ties and permanent residence. The 60-day rule no longer requires proving non-residency elsewhere from 1 January 2026.
Keep unverified routes out of the model
The reported EUR 300,000 Cyprus permanent-residence figure was not verified against an official source in this research pass. It should not be used to justify a tax conclusion or presented as a confirmed programme.
Before you move
- A 5% or larger substantial shareholding needs Dutch exit-tax analysis.
- Dutch residence is factual, with no statutory day-count safe harbour.
- The reported EUR 300,000 Cyprus 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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