Country corridor briefSpain → Cyprus

Moving from Spain to Cyprus

Cyprus may offer a cleaner investment-income profile than Spain, but the move has to be tested against Spain's national solidarity tax, its 183-day and economic-interest tests, and the exit-tax rule after long residence.

What Cyprus offers

Cyprus non-doms pay 0% Special Defence Contribution on dividends and interest for 17 years, extendable twice by five years at EUR 250,000 each. Listed shares are outside Cyprus capital gains tax, and the 2026 top marginal rate is 35% above EUR 72,000.

The 60-day residence rule no longer requires proving non-residency elsewhere from 1 January 2026, but Cyprus ties and a permanent residence are still required.

What Spain can still decide

Spain treats a person as resident at 183 days, through the centre of economic interests, or through a resident spouse and children. Its national solidarity tax reaches 3.5% above EUR 10.7M even where Madrid and Andalusia rebate regional wealth tax.

After 10 of the last 15 years of residence, Spain's exit tax is another departure item. A Cyprus move must be documented as a real change of centre, not just a tax registration.

Do not revive the old Spanish residency pitch

Spain's Golden Visa was abolished on 3 April 2025. Cyprus's widely reported EUR 300,000 permanent-residence figure was not verified in the underlying research and is not used as a confirmed route here.

Before you move

  • Spain's national solidarity tax is not removed by Madrid or Andalusia's regional rebate.
  • The 183-day count is only one of Spain's residence tests.
  • Neither Spain's abolished Golden Visa nor Cyprus's unverified EUR 300,000 figure should be used as current confirmed advice.

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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