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FAQ

Cyprus Tax for Expats: Your Questions Answered

Short answers to the Cyprus tax questions British movers ask most, updated for the 2026 tax reform. Each answer gives the rule first, then links to the full guide.

JJason 10 min read Last verified 27 September 2026
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Coffee and notebook on a cafe table near Paphos harbour
Fact-checked27 September 2026

Sources checked for this page

  1. 1.Cyprus Tax Department — Individuals (tax residency)Government
  2. 2.PwC Worldwide Tax Summaries — Cyprus individual residence (reviewed 4 Aug 2026)Professional
  3. 3.PwC Worldwide Tax Summaries — Cyprus taxes on personal income, 2026 and 2025 bandsProfessional
  4. 4.PwC Worldwide Tax Summaries — Cyprus income determination (pensions, SDC, exemptions)Professional
  5. 5.PwC Worldwide Tax Summaries — Cyprus other taxes (social insurance, GHS, CGT)Professional
  6. 6.KPMG Cyprus — Tax Residency and Non-Dom Rules (April 2026)Professional
  7. 7.Andersen Cyprus via International Tax Review — Cyprus tax reform effective 1 January 2026Professional
  8. 8.GESY (Health Insurance Organisation) — Financing: contribution rates and co-paymentsGovernment
  9. 9.Cyprus Tax Department — Form TD038 (non-dom declaration)Government
  10. 10.Cyprus Tax Department — Form TD624/NP (SDC exemption declaration)Government
  11. 11.HMRC — RDR3 Statutory Residence Test guidance (updated June 2026)Government
  12. 12.gov.uk — Cyprus: tax treatiesGovernment
  13. 13.legislation.gov.uk — 2019 Protocol explanatory memorandum (government pensions)Government
  14. 14.gov.uk — Reforming the taxation of non-UK domiciled individualsGovernment
  15. 15.Zeno Legal — Cyprus stamp duty abolition under Law 239(I)/2025Professional
J

Written by

Jason

Founder, Paphos Advisor

British founder who moved his family from the UK to Paphos in 2025. I write down what I learned doing it properly — the tax, the residency and the living-here detail — and introduce people to the specialists I’d use myself.

How I research and fact-check

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