Cyprus vs Reino Unido: ¿Cuál es la Mejor Opción para su Empresa?
15% vs 25% CIT, regímenes non-dom y acceso a la UE. Comparación directa actualizada para 2026.
Cyprus vs United Kingdom — Comparación Directa 2026
Todas las cifras reflejan la legislación de 2026. La posición fiscal depende de las circunstancias individuales — consulte a un asesor cualificado.
| Factor | Cyprus | United Kingdom | Notes |
|---|---|---|---|
| Corporate Tax Rate | 15% | 25% (main rate; 19% for small profits <£50K) | Cyprus significantly lower for profitable companies |
| IP Box Rate | ~3% (income tax) | 10% (Patent Box — patents only) | Cyprus covers software copyrights; UK Patent Box limited to patents |
| Capital Gains Tax (personal) | 0% on shares and securities | 18%–28% (increasing from April 2025) | Major advantage for founders selling shares |
| Dividend Tax (personal) | 0% SDC for non-dom + 2.65% GeSY | 8.75%–39.35% effective (dividend allowance removed) | UK dividend tax significantly higher |
| Non-Dom Regime | Yes — 0% SDC for up to 17 years | Abolished April 2025 | UK non-dom abolished; Cyprus still available |
| Inheritance Tax | 0% | 40% on estates above £325,000 | Cyprus has no inheritance or wealth tax |
| Withholding Tax — Dividends | 0% (to non-residents) | 0% (generally; some treaty WHT) | Both zero in standard cases |
| Corporation Tax Filing | IR4 — 15 months after year-end | CT600 — 12 months after period end | Similar deadlines |
| Audit Requirement | Mandatory for ALL companies — no size exemptions | Exempt for small companies (turnover <£10.2M, assets <£5.1M, employees <50) | Cyprus requires audit regardless of size; UK has extensive small company exemptions |
| VAT Rate | 19% | 20% | Similar |
| VAT Registration Threshold | €15,600 (residents); €0 (non-residents) | £90,000 | UK threshold much higher; Cyprus more complex for non-residents |
| Annual Compliance Cost | ~€2,500–4,500/year | £3,000–8,000/year | Broadly comparable |
| Formation Speed | 3–6 months standard (name approval 10–15 days + full Registrar process); expedited: 5–10 working days | 24–48 hours (Companies House same-day) | UK much faster; Cyprus compensates with tax advantages |
| Company Name Search | Registrar (manual, 2–3 days) | Companies House instant | UK wins on formation speed |
| Banking | EU banking; SEPA | UK banking + CHAPS/BACS | UK banking well-established; Cyprus improving |
The Non-Dom Question
UK Position — April 2025
The UK abolished its resident non-domicile regime effective April 2025. A 4-year Foreign Income and Gains (FIG) exemption replaced it for new arrivals — but this is a temporary, transitional measure, not a permanent non-dom status. UK residents who previously relied on remittance basis are now subject to worldwide taxation.
Cyprus Non-Dom — Fully Available
Cyprus non-dom status provides 0% SDC (Special Defence Contribution) on dividends and interest income for up to 17 years. A 2.65% GeSY contribution applies on dividends and interest capped at €180,000/year. For UK entrepreneurs relocating and extracting dividends, this represents a dramatic reduction versus UK rates of up to 39.35%.
The 60-Day Rule
Founders who cannot commit to 183+ days in Cyprus can qualify under the 60-day rule: spend at least 60 days in Cyprus, maintain a Cyprus residence, and hold a Cyprus employment, directorship, or operate a Cyprus business. The 2026 reform relaxed the rule — it no longer requires non-residence in any other country, making it more accessible for internationally mobile founders.
Who Should Consider Moving to Cyprus from the UK
- UK entrepreneurs with significant dividend-paying companies
- Founders planning share disposal in the next 1–3 years (0% vs UK CGT)
- Tech founders with IP-based income qualifying for Cyprus IP Box
- High earners benefiting from the 50% income tax exemption (>€55,000 salary)
- Business owners with significant investment portfolio income
Preguntas Frecuentes
Did the UK abolish the non-dom regime?
Yes. The UK abolished its resident non-domicile regime effective April 2025. In its place, the UK introduced a temporary 4-year Foreign Income and Gains (FIG) exemption for new arrivals — not a permanent non-dom status. For individuals already resident in the UK who lose non-dom protections, this means their worldwide income and capital gains are now taxable in the UK. Cyprus's non-dom regime (with 0% SDC on dividends for up to 17 years) remains fully available for qualifying individuals who establish Cyprus tax residency.
How do I establish Cyprus tax residency as a UK entrepreneur?
You can establish Cyprus tax residency via the 183-day rule (spending more than 183 days in Cyprus per calendar year) or the 60-day rule (spending at least 60 days in Cyprus, maintaining a Cyprus residence, and having Cyprus employment/directorship/business). The 60-day rule was relaxed in the 2026 reform — it no longer requires you to be non-resident in any other country.
Is there a double tax treaty between Cyprus and the UK?
Yes. Cyprus and the UK have a double tax treaty. This prevents double taxation on income earned in one country by residents of the other. The treaty is important for UK entrepreneurs with ongoing UK-source income while establishing Cyprus residency.
What about National Insurance / social insurance in Cyprus?
Cyprus does not have National Insurance as such. The equivalent contributions in Cyprus are: GeSY (National Health System) at 2.65% on employment income and 2.65% on passive income (dividends/interest) capped at €180,000; and Social Insurance at 8.8% on employment income capped at approximately €505/month. For self-employed individuals, different rates apply.
Can I keep my UK company and form a Cyprus company as a holding vehicle?
Yes. This is a common structure: a Cyprus holding company owns the UK operating subsidiary. Dividends from the UK subsidiary to the Cyprus holding company benefit from the UK-Cyprus DTT. The Cyprus holding company then distributes dividends to the individual shareholder (who as a Cyprus non-dom pays 0% SDC + 2.65% GeSY, versus UK dividend tax up to 39.35%). This requires proper substance in Cyprus and careful planning on UK exit tax and personal residence timing.
¿Listo para explorar Cyprus para su estructura?
Nuestros asesores pueden guiarle en la decisión Cyprus vs RU y ayudarle a estructurar para 2026.
Aviso legal: Esta página es solo informativa y no constituye asesoramiento legal, fiscal ni financiero. Las leyes fiscales cambian con frecuencia. Consulte a un asesor cualificado para su situación específica.