Moving from the UK to Cyprus under the 2026 reform
Two things changed on 1 January 2026 and most published comparisons have not caught up: the bracket table was rewritten, and non-dom relief can now be extended twice by five years, taking the window to a maximum of 27 years.
The non-dom window is now longer than any UK equivalent
Non-doms pay 0% Special Defence Contribution on dividends and interest for 17 years. The 2026 reform adds up to two five-year extensions at EUR 250,000 each — a maximum 27-year window.
Against UK FIG's four years, and UK dividend rates now at 10.75% and 35.75%, the difference for a dividend-funded UK mover is structural rather than marginal.
The 60-day rule got materially easier
Residency is 183 days, or the 60-day rule: 60 days plus Cyprus ties and a permanent residence. From 1 January 2026 the 60-day rule no longer requires proving non-residency elsewhere.
That removal matters for a UK mover, because the hardest part of the old test was documenting the negative. It is now a positive-evidence test only — though the UK Statutory Residence Test still applies on its own terms and can make you UK resident on 16 days with four ties.
The new bracket table
0–22,000 at 0%; 22,001–32,000 at 20%; 32,001–42,000 at 25%; 42,001–72,000 at 30%; 72,001 and above at 35%.
The old 2025 scale — EUR 19,500 exempt, top band from EUR 60,000 — is superseded. Corporate tax also rose from 12.5% to 15% with no grandfathering, and the Stamp Duty Law was fully repealed.
Before you move
- Capital gains at 20% reach Cyprus immovable property and shares deriving at least 20% of their value from Cyprus real estate; listed shares are exempt.
- Social insurance is 8.8% capped at EUR 68,904, plus GHS at 2.65%, which must be assessed separately from income tax.
- The EUR 300,000 permanent-residence-by-investment figure is widely reported but we could not confirm it against an official source — treat it as reported, 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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