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Cyprus Relocation Glossary: The Terms You’ll Meet, in Plain English

Yellow slip, pink slip, ARC, MEU1, non-dom, SDC, GeSY: moving to Cyprus comes with its own vocabulary. This glossary defines 69 terms in one or two sentences each, updated for the 2026 tax reform, plus the Greek names you will see on letters and office signs.

JJason 12 min read Last verified 27 September 2026

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Coffee, reading glasses and a folded map on a café table in Paphos

Fact-checked27 September 2026

The five terms to learn first

Pink slip: the everyday name for the visitor temporary residence permit most UK-only movers apply for (form MVIS8, €70 + €70, 1 year).

Yellow slip: the EU citizen Registration Certificate (MEU1, €20). Not available on a UK-only passport after 2020.

ARC: your Alien Registration Certificate number. Banks, the tax office and GeSY all ask for it.

TIC: your Cyprus Tax Identification Code, needed for your first tax return (TD1, due 31 July).

Non-dom: the status that removes Special Defence Contribution on dividends and interest for up to 17 years. You still pay 2.65% GeSY.

Cyprus relocation glossary: key terms explained in full

These eight terms each have their own page with the detail, traps and links to the full guides. Everything else is defined on this page, grouped by topic.

Yellow slipThe EU citizen Registration Certificate. Not for UK-only passports since Brexit.

MEU1The application form for the yellow slip. €20, within 4 months of arrival.

Category FPermanent immigration permit for people with a secured income from abroad.

CRMDThe Civil Registry and Migration Department, now called the Migration Department.

Non-domStatus that exempts you from Special Defence Contribution on dividends and interest for up to 17 years.

60-day ruleThe route to Cyprus tax residency with as few as 60 days a year in Cyprus.

GeSYCyprus’s General Healthcare System, funded by income-based contributions.

Title deedsThe official proof of property ownership, issued by the Department of Lands and Surveys.

Watch out

The term most UK movers get wrong

The yellow slip is the Registration Certificate for EU citizens. Since Brexit, someone holding only a British passport who moves to Cyprus after 31 December 2020 cannot get one. You need a residence permit instead, such as a visitor permit (the pink slip), Category F, the digital nomad visa or permanent residency by investment. If you also hold an Irish or other EU passport, the yellow slip route does apply to you. See the yellow slip guide.

Residence and immigration terms

Terms you meet when applying to live in Cyprus. Fees are the Migration Department’s published fees as of September 2026.

Term	What it means
90/180 rule	UK passport holders can visit Cyprus visa-free for up to 90 days in any 180-day period. Cyprus is not in Schengen, so Cyprus days and Schengen days are counted separately.
ACRO police certificate	The UK criminal record certificate most Cyprus residence applications ask for. Order it from the UK and get it apostilled before you move.
Alien Registration Certificate (ARC)	Your registration in Cyprus’s Aliens Register, made the first time you apply for a residence permit. The first registration costs €70, and the ARC number is used by banks, the tax office and GeSY.
Aliens and Immigration Unit	The police unit in each district, including Paphos, that takes most in-person residence applications. In Paphos you book an appointment by email.
Apostille	A certificate that authenticates a public document, such as a birth or marriage certificate, for use abroad under the 1961 Hague Convention. Most UK documents in a Cyprus application need one, plus a translation if not in Greek or English.
Category F	A permanent immigration permit for people with a secured annual income from abroad who will not work in Cyprus. The regulatory minimum is €9,568 a year plus €4,613 per dependant, and the application fee is €500.
CRMD / Migration Department	The government department that handles residence permits and immigration permits. Its head office is in Nicosia. Paphos residents deal with the Paphos Aliens and Immigration Unit of the police for most applications.
Digital nomad visa	A residence permit for non-EU nationals who work remotely for employers or clients abroad. You need at least €3,500 a month net income, and the permit lasts 1 year, renewable for up to 2 more.
Immigration permit	The formal name for a Cyprus permanent residence permit. Categories A to F and the Regulation 6(2) investment route all lead to one.
Medical tests	From 1 September 2026, immigration permit applications such as Category F and permanent residency need medical test results, including hepatitis B and C, HIV, syphilis and a chest X-ray.
MEU1	The application form for an EU citizen’s Registration Certificate (the yellow slip). It costs €20 and must be filed within 4 months of arrival.
MEU2	The application for a residence card for a non-EU family member of an EU citizen. The card is valid for 5 years.
MEU3	The application for permanent residence after 5 years of continuous residence as an EU citizen or their family member.
MIP2	The application form for immigration permits, including Category F and Regulation 6(2).
MUKW	The biometric residence card for UK nationals covered by the Withdrawal Agreement because they lived in Cyprus before 1 January 2021. MUKW1 lasts 5 years and MUKW3 (permanent) lasts 10.
MVIS8	The application form for a visitor’s temporary residence permit (the pink slip).
Pink slip	The informal name for a temporary residence permit, usually the visitor permit for people who live on income from abroad and do not work in Cyprus. It is issued for 1 year and renewable. The fee is €70, plus €70 for a first ARC.
Plan A health insurance	The level of private health cover Cyprus residence applications generally require: inpatient, outpatient and repatriation cover from a Cyprus-licensed insurer. Insurers and lawyers report that GeSY alone is not accepted for immigration purposes.
Regulation 6(2)	The fast-track permanent residency route for investors. The main option is buying new residential property worth at least €300,000 plus VAT, with at least €50,000 a year of income from abroad. The government’s target is about 2 months to a decision.
Temporary residence permit	Any Cyprus residence permit for a non-EU national that must be renewed, such as the visitor, employment or digital nomad permit.
Withdrawal Agreement residence document	The residence document for UK nationals who lived in Cyprus before 31 December 2020. It costs €30 and is valid for 5 years.
Yellow slip	The informal name for the Registration Certificate for EU citizens living in Cyprus for more than 3 months. It costs €20 and does not expire, but is not available to UK-only passport holders who arrived after Brexit.

Tax terms

Cyprus tax terms, updated for the reform that took effect on 1 January 2026. For the full picture, start with the tax and residency hub. For advice on your own position, see Cyprus tax advice introductions.

Term	What it means
183-day rule	You are Cyprus tax resident if you spend more than 183 days in Cyprus in a calendar year. No other conditions apply.
60-day rule	A second route to Cyprus tax residency. You need at least 60 days in Cyprus, no more than 183 days in any other single country, a Cyprus business, job or directorship that lasts to 31 December, and a permanent home in Cyprus. Professional sources report that the 2026 reform removed the old condition of not being tax resident elsewhere; the Tax Department’s own page still lists it.
Deemed dividend distribution	An old rule that taxed Cyprus company profits as if they had been paid out as dividends. It was abolished for profits from 2026 onwards.
Deemed domicile	You are treated as Cyprus-domiciled, and lose non-dom status, once you have been tax resident for 17 of the last 20 years.
Domicile of origin	The domicile you acquire at birth, normally from your father. Most UK movers have a UK domicile of origin, which is why they qualify as non-dom.
Double Taxation Agreement (DTA)	The UK–Cyprus tax treaty signed on 22 March 2018. It decides which country can tax each type of income, so you are not taxed twice.
Foreign pension 5% option	Pensions from abroad can be taxed at a flat 5% instead of the normal bands. Professional sources report the tax-free part rose from €3,420 to €5,000 from 2026; the Tax Department’s form still shows €3,420.
Income tax bands (2026)	0% on the first €22,000, then 20%, 25% and 30%, and 35% on income above €72,000.
Non-dom	Short for non-domiciled. A Cyprus tax resident who is not Cyprus-domiciled pays no Special Defence Contribution on dividends and interest. It lasts until you become deemed domiciled.
P85	The HMRC form you use to tell the UK you've left and to claim back any tax overpaid in the year you go, if you don't file a Self Assessment return.
Social insurance	Cyprus’s social security contributions: 8.8% from employees and 8.8% from employers, or 16.6% for the self-employed, on earnings up to €68,904 in 2026.
Special Defence Contribution (SDC)	A separate tax on dividends and interest for Cyprus-domiciled residents. From 2026 it is 5% on dividends from 2026 profits and 17% on most interest. Non-doms pay none. SDC on rent was abolished from 2026.
Split-year treatment	A UK rule that splits the tax year you leave into a UK-resident part and a non-resident part, so you are not taxed as a UK resident for the whole year.
Statutory Residence Test (SRT)	The UK test that decides whether you are still UK tax resident. It combines day counts with ties such as family, accommodation and work in the UK. There is no single 183-day cut-off.
Tax Identification Code (TIC)	Your Cyprus tax reference number, issued by the Tax Department. You need it to file returns and often to open accounts.
Tax residence certificate	A certificate from the Cyprus Tax Department confirming you are tax resident, often needed to show HMRC or a UK pension provider.
Tax year	The Cyprus tax year is the calendar year, 1 January to 31 December. The UK tax year runs from 6 April to 5 April, which matters in the year you move.
TD1	The annual Cyprus personal income tax return. The deadline is 31 July after the end of the tax year.
TD126	The declaration used to get a tax residence certificate under the 60-day rule.
TD38	The form for declaring non-dom status to the Tax Department.

Healthcare terms

How healthcare works once you live here. The GeSY guide covers registration step by step.

Term	What it means
Co-payment	The small charge you pay for some GeSY services, such as €1 per prescription item and €10 for A&E. Co-payments are capped at €150 a year for most people.
GeSY / GHS	The General Healthcare System, Cyprus’s national health system, run by the Health Insurance Organisation (HIO). Contributions are 2.65% for employees and pensioners and 4% for the self-employed, capped at €180,000 of income a year.
GHIC	The UK Global Health Insurance Card. It covers necessary state healthcare on a temporary visit, not once you live in Cyprus.
Personal doctor	Your GeSY GP. Visits are free, and you need their referral to see a specialist at the standard co-payment.
S1 form	A UK certificate that lets UK State Pension recipients living in Cyprus use state healthcare paid for by the UK. You register it with GeSY.

Olive and carob trees behind a dry-stone wall in the hills near Kathikas in low morning sun — Olive groves near Kathikas

Property terms

Terms from buying or renting in Paphos. The property hub walks through the full process.

Term	What it means
Capital gains tax (CGT)	20% tax on gains from selling property in Cyprus. It does not apply to shares, funds or other financial assets.
Department of Lands and Surveys (DLS)	The government land registry. It issues title deeds and collects transfer fees.
Immovable property tax (IPT)	An annual tax on property value, abolished in 2017 according to professional sources such as KPMG. The Tax Department's web page still describes it, so you may see it mentioned in older guides.
Land Search Certificate	A DLS search that shows whether a property or plot has mortgages or charges registered against it. Your lawyer should get one before you sign.
Permission to buy (non-EU buyers)	Buyers from outside the EU, including UK-only passport holders, need permission from the District Administration. Applications take 2 to 3 weeks and there is no fee.
Reduced VAT (5%)	New homes normally carry 19% VAT. A 5% rate can apply to the first 130 m² of a new home used as your main residence, subject to value and size limits.
Rent Control Law (Cap. 86)	The law that protects tenants in older properties in rent-controlled areas. Most modern rentals fall outside it and are governed by the tenancy contract.
Specific Performance Law	A 2011 law that lets a buyer deposit the sale contract at the DLS, giving it priority over later mortgages on the property.
Stamp duty	A tax on contracts, including property contracts. Professional sources report it was abolished from 1 January 2026.
Title deeds	The official document proving legal ownership. Delays in issuing them have been a long-running problem in Cyprus, so check they exist before you buy.
Transfer fees	The fee paid to the DLS to register a property in your name: 3% up to €85,000, 5% from €85,001 to €170,000 and 8% above that. It is halved when no VAT applies, and not charged when VAT does apply.

Business and company terms

For anyone forming or moving a company. The entrepreneurs hub explains the options.

Term	What it means
Corporate income tax	15% on company profits from 1 January 2026, up from 12.5%.
Registrar of Companies (DRCIP)	The Department of Registrar of Companies and Intellectual Property, which registers companies. The standard incorporation fee is €165.
Management and control	The test that decides where a company is tax resident. A UK company run from Cyprus can become Cyprus-resident, and a Cyprus company run from the UK can become UK-resident.
Substance	Real economic presence in Cyprus: local directors making decisions, board meetings held here, an office and records. It supports a company’s Cyprus tax residency.
Ultimate beneficial owner (UBO)	The person who ultimately owns or controls a company. Cyprus banks and the UBO register require this to be identified.
VAT registration threshold	You must register for VAT when taxable turnover exceeds €15,600 in any 12 months. The standard rate is 19%.

Everyday admin terms

The day-to-day terms from settling in.

Term	What it means
112 / 199	The two emergency numbers in Cyprus, for police, ambulance and fire. Both are free.
EAC	The Electricity Authority of Cyprus, the state electricity supplier. New tenants usually pay a deposit to connect.
Muhtar	A local community leader who can certify signatures on documents, such as the rental contract you need for a residence application.
Road Transport Department (RTD)	Handles driving licence exchanges and vehicle registration. UK licence holders must exchange their licence after 6 months of living in Cyprus.
Transfer of normal residence	Cyprus Customs relief that lets you bring personal belongings and a car you've owned for at least 6 months free of duty and VAT, if you import them within 12 months of moving.

Greek words you'll see on Cyprus forms and signs

Most government forms have an English version, but letters, bills and office signs are often in Greek only. These are the names worth recognising.

Greek	Say it roughly as	English
Άδεια παραμονής	ADH-ya pa-ra-mo-NEES	Residence permit
Τμήμα Φορολογίας	TMEE-ma fo-ro-lo-YEE-as	Tax Department
ΑΦΤ (Αριθμός Φορολογικής Ταυτότητας)	ah-fee-TAF	Tax Identification Code (TIC)
Κοινωνικές Ασφαλίσεις	kee-no-nee-KES as-fa-LEE-sis	Social Insurance
ΓεΣΥ (Γενικό Σύστημα Υγείας)	YEH-see	GeSY, the General Healthcare System
Προσωπικός ιατρός	pro-so-pee-KOS ya-TROS	GeSY personal doctor (GP)
ΑΗΚ (Αρχή Ηλεκτρισμού Κύπρου)	ah-EE-ta ee-KAP-pa	EAC, the Electricity Authority of Cyprus
ΤΟΜ (Τμήμα Οδικών Μεταφορών)	TOM	Road Transport Department
Τμήμα Κτηματολογίου και Χωρομετρίας	ktee-ma-to-lo-YEE-oo	Department of Lands and Surveys (DLS)
Τίτλος ιδιοκτησίας	TEET-los ee-dee-ok-tee-SEE-as	Title deed
ΦΠΑ (Φόρος Προστιθέμενης Αξίας)	fee-pee-AH	VAT
Έκτακτη Εισφορά για την Άμυνα	EK-tak-tee ees-fo-RA ya teen AH-mee-na	Special Defence Contribution (SDC)
Επαρχιακή Διοίκηση	e-par-hee-a-KEE dee-EE-kee-see	District Administration (permission for non-EU buyers)
Δήμος / Κοινότητα	DHEE-mos / kee-NO-tee-ta	Municipality / village community council
Κάτω / Πάνω	KAH-to / PAH-no	Lower / Upper, as in Kato Paphos

Pronunciations are rough English guides, not phonetic transcriptions. Names as used on gov.cy pages and official forms.

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Sources checked for this page

1.Migration Department — Visitors and family members (MVIS8, fees, validity)Government
2.Migration Department — Immigration permits (Category F, MIP2, fees)Government
3.Cyprus Tax Department — Tax residency of individualsGovernment
4.GESY — Financing, contributions and co-paymentsGovernment
5.Department of Lands and Surveys — Transfer fees calculatorGovernment
6.PwC Worldwide Tax Summaries — Cyprus, individual taxesProfessional
7.GOV.UK — Living in CyprusGovernment
8.Migration Department — UK nationals and family members with free movement (Withdrawal Agreement)Government
9.Migration Department — Appointments with district immigration unitsGovernment
10.GOV.UK — Tax if you leave the UK to live abroad (P85)Government
11.GOV.UK — Healthcare in Cyprus (S1, GHIC)Government
12.KPMG Cyprus — Tax residency and non-dom rules (April 2026: no immovable property tax)Professional
13.Cyprus Tax Department — Immovable property tax page (not updated since abolition)Government
14.Cyprus Customs and Excise — Guide: Transfer of normal residence from outside the EU (Dec 2024)Government

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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