How does Cyprus compare to Greece's non-dom 7% flat regime?

Greece's Article 5A non-dom regime offers a 7% flat tax on foreign-source income for up to 15 years for new arrivals (subject to a €100k/year minimum tax). Cyprus's non-dom regime offers 0% Special Defence Contribution on dividends + interest for 17 years, with no minimum-tax floor and no foreign-source restriction. Cyprus is structurally cheaper for high-foreign-income founders; Greece's 7% flat may be simpler for some pension-and-rent profiles. Case-by-case modelling pays back.

Will I lose Greek tax residency by moving to Cyprus?

Greek tax residency is determined under Greek domestic rules + the Greece-Cyprus DTT tie-breakers. Becoming Cyprus tax-resident under the 60-day or 183-day rule, combined with severing Greek ties (≤183 days in Greece, no Greek main-home, no Greek family-and-economic centre) typically establishes non-Greek-residency. The Greek tax authorities can scrutinise the substance of the move; documenting the Cyprus presence (rental contract, utility bills, days-in-Cyprus log, Cyprus directorship) is essential.

Greek dividend tax on Cyprus dividends — what's the position?

While you're Greek tax-resident: Cyprus dividends are taxed in Greece under the Greek dividend regime (currently 5% Greek withholding / 5% Greek income tax depending on context), with credit for any Cyprus WHT (typically 0% under non-dom). After becoming Cyprus tax-resident: Cyprus dividends face 0% SDC (under non-dom); Greek-side tax depends on Greece-Cyprus DTT residency tie-breaker and any residual Greek-source ties. Specialist coordination essential.

Is the Greece-Cyprus DTT clean for cross-border flows?

The Greece-Cyprus DTT is in force and provides reduced WHT on dividends, interest, and royalties between qualifying entities. Both jurisdictions are EU; EU directives (Parent-Subsidiary, Interest-Royalty) supplement the treaty for qualifying corporate-to-corporate flows. The EU-EU corridor is one of the cleanest cross-border positions in our network.

Can I keep my Greek company and add a Cyprus structure?

Yes — common pattern. Greek OpCo for Greek-customer revenue + Cyprus HoldCo / IP-Co for international revenue, IP, holding. Both EU; Parent-Subsidiary Directive applies to qualifying inter-company dividends; transfer-pricing at arm's length under both jurisdictions' rules. Both sides need substance and annual compliance.

Does Cyprus have Greek-speaking advisers?

Yes — Greek and Cypriot Greek share the same language; the Cyprus business and legal community is bilingual Greek/English. Cyprus Bar Association lawyers and ICPAC accountants are widely available with native Greek-language capability. Cross-border Greek-Cyprus coordination is one of the most established patterns in our practice.

For Greekfounders & HNWIs

Cyprus for Greek founders — EU mobility, shared language, lower tax

From Greece's 22% headline CIT + up to 44% personal rate to Cyprus's 15% CIT, ~3% IP Box, 0% CGT on shares, and 17-year non-dom — without leaving the Greek-language business sphere. EU-EU treaty plumbing.

15%

CY CIT vs GR 22%

17 yrs

Non-dom window

EU↔EU

P-S Directive

Book a free 30-min call See fixed-fee pricing

— The structural argument

Why Greek founders pick Cyprus

EU mobility — no language friction

Cyprus and Greece share the same language; the Cyprus business community is fully bilingual Greek/English. Cyprus Bar Association lawyers and ICPAC accountants offer native-Greek service. Cross-border coordination is structurally simple — both jurisdictions, EU-aligned.

Lower headline + IP Box

Greek headline corporate tax is 22% (with surtaxes pushing effective higher); Cyprus is 15% headline. The Cyprus IP Box compresses qualifying-IP profit to ~3% effective. For Greek tech, software, and IP-heavy founders, the structural difference is material.

17-year non-dom + 0% CGT on shares

A Cyprus tax-resident non-dom faces 0% SDC on dividends and interest for 17 years. Combined with Cyprus's 0% CGT on shares (vs Greek 15% on listed equity), the personal-tax outcome is materially below Greece — including vs Greece's own Article 5A 7% flat (which has a €100k minimum-tax floor).

EU Parent-Subsidiary path Greek OpCo ↔ Cyprus HoldCo

EU-EU dividend flows between qualifying corporate shareholders (≥10% holding for ≥24 months) are 0% WHT under the EU Parent-Subsidiary Directive. A Greek OpCo + Cyprus HoldCo structure has clean treaty-and-directive positioning.

— Day 0 → Day 90

Your Cyprus transition, end-to-end

Greek-specific workstream from first call to operational Cyprus structure.

Day 0–5: Greek-Cypriot diagnostic call
Free 30-min call (Greek-language available). We sketch the Cyprus structure, flag Greek-side residency-switch workstream, identify any Greek-OpCo / Cyprus-HoldCo restructuring needs.
Day 5–20: Cyprus company formation
HE1/HE2/HE3 + M&AA. Greek-native Cyprus directors / secretary available. TIN + UBO Register filing. Standard 10–15 days; expedited 5–10 days.
Day 15–45: Cyprus banking + Greek tax-clearance
Cyprus bank intro (Bank of Cyprus / Hellenic / Astrobank — all bilingual Greek/English). Greek tax-clearance for the cross-border flows where required.
Day 30–60: Yellow Slip + Non-Dom + TIN
Yellow Slip residence permit (EU citizens: straightforward, ~14 days). Form T.D. 38 non-dom registration. Cyprus TIN issuance. 60-day-rule day-count begins.
Day 30–90: Greek residency-switch documentation
Greek tax-residency departure documentation (severing ties: Greek main-home, family-and-economic centre, Greek-residency-day-count). Greek-side adviser handles Greek formalities.
Day 60–120: Operational structure + annual cycle
First Cyprus dividend (0% SDC under non-dom). First Cyprus IR4 if year-1 trigger. EU Parent-Subsidiary positioning if Greek-OpCo / Cyprus-HoldCo. Annual compliance plan locked in.

— Side-by-side

Compared to staying in Greece

Dimension	Staying in Greece	Cyprus structure
Headline corporate tax	22% (Greece)	15% (Cyprus, post-2026)
Effective rate on qualifying software IP	~22% (Greek IP-Box exists but narrower)	~3% via IP Box (modified-nexus)
Top personal income tax	Up to 44% (incl. solidarity)	35% top band — plus 50% high-earner exemption available
Non-dom regime	Article 5A 7% flat (€100k min tax, 15 yrs)	0% SDC on dividends + interest (17 yrs, no min tax)
Capital gains on listed shares	15%	0% (Cyprus CGT only on Cyprus-property)
Inheritance tax	1–10% depending on relation	0% — abolished
EU-EU treaty plumbing	—	EU Parent-Subsidiary Directive + GR-CY DTT

Indicative side-by-side. Your specific position depends on income mix, holdings, and Greece-side exit-tax mechanics. Engagement-letter analysis required.

— Treaty & legal essentials

Greece–Cyprus regulatory map

Greece–Cyprus DTT (in force)

Reduced WHT on qualifying dividends, interest, royalties. Treaty tie-breakers resolve dual-residency questions. EU directives supplement for qualifying corporate-to-corporate flows.

EU Parent-Subsidiary Directive

0% WHT on qualifying corporate-to-corporate dividend flows (≥10% holding for ≥24 months) between Greek and Cyprus subsidiaries / parents.

Cyprus 60-day rule (post-2026)

4-condition framework: 60+ days CY, ≤183 days any single other country, permanent home in CY, CY economic activity. Pre-2026 5th condition removed — dual residency now compatible with treaty tie-breakers.

Greek Article 5A non-dom comparison

Greece's 7% flat regime has a €100k/year minimum tax floor and 15-year cap. Cyprus's non-dom has no minimum-tax and a 17-year window — typically structurally cheaper for higher-income founders.

— What we handle end-to-end

The full Cyprus transition stack

— Fixed-fee, transparent

Tax Resident from €1,899 · Relocate & Launch from €4,899 · 60-Day Nomad from €5,899. All + VAT. No "contact us for a quote".

See full relocation pricing

— Common questions

Greek founders ask

Want the full deep-dive?

Read the full Greek-founder Cyprus relocation guide — every form, every fee, every workstream documented.

Read the full guide

Reviewed by

Nexora Editorial Standards Board

ICPAC-coordinated · Cyprus Bar partner-firm

Updated May 2026

Engagements coordinated with ICPAC-registered Cyprus tax advisers and Cyprus Bar Association member-firm lawyers. MOKAS-aligned under Cyprus AML Law 188(I)/2007. See our editorial standards and disclaimer.

“Walked into the call confused, walked out with a 4-step plan, fixed-fee quote, and a Cyprus company set up two weeks later. No surprises on the bill.”

M. Kowalski

SaaS founder · Poland

Published with permission. Initials shown to preserve commercial-privacy preference.

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Cyprus for Greek founders — EU mobility, shared language, lower tax

15%

CY CIT vs GR 22%

17 yrs

Non-dom window

EU↔EU

P-S Directive

Dimension

Staying in Greece

Cyprus structure

Headline corporate tax

22% (Greece)

15% (Cyprus, post-2026)

Effective rate on qualifying software IP

~22% (Greek IP-Box exists but narrower)

~3% via IP Box (modified-nexus)

Top personal income tax

Up to 44% (incl. solidarity)

35% top band — plus 50% high-earner exemption available

Non-dom regime

Article 5A 7% flat (€100k min tax, 15 yrs)

0% SDC on dividends + interest (17 yrs, no min tax)

Capital gains on listed shares

15%

0% (Cyprus CGT only on Cyprus-property)

Inheritance tax

1–10% depending on relation

0% — abolished

EU-EU treaty plumbing

—

EU Parent-Subsidiary Directive + GR-CY DTT

Cyprus for Greek founders — EU mobility, shared language, lower tax

Why Greek founders pick Cyprus

EU mobility — no language friction

Lower headline + IP Box

17-year non-dom + 0% CGT on shares

EU Parent-Subsidiary path Greek OpCo ↔ Cyprus HoldCo

Your Cyprus transition, end-to-end

Compared to staying in Greece

Greece–Cyprus regulatory map

Greece–Cyprus DTT (in force)

EU Parent-Subsidiary Directive

Cyprus 60-day rule (post-2026)

Greek Article 5A non-dom comparison

The full Cyprus transition stack

Greek founders ask

01Πόσο χρόνο παίρνει η όλη μετάβαση από Ελλάδα προς Κύπρο;

02Greek tax authorities scrutiny — how documented does the switch need to be?

03What about Greek property / income I keep after moving?

04Can my children attend Greek-language schools in Cyprus?

05How does the GR-CY DTT compare to GR-CH or GR-UAE?

06Does Cyprus have a Greek-language adviser network?

07What about Greek pension contributions during the transition?

08Can I use Cyprus structures for Greek shipping / maritime activity?

Want the full deep-dive?

Related Cyprus services, tools & guides.

Cyprus for Greek founders — EU mobility, shared language, lower tax

Why Greek founders pick Cyprus

EU mobility — no language friction

Lower headline + IP Box

17-year non-dom + 0% CGT on shares

EU Parent-Subsidiary path Greek OpCo ↔ Cyprus HoldCo

Your Cyprus transition, end-to-end

Compared to staying in Greece

Greece–Cyprus regulatory map

Greece–Cyprus DTT (in force)

EU Parent-Subsidiary Directive

Cyprus 60-day rule (post-2026)

Greek Article 5A non-dom comparison

The full Cyprus transition stack

Greek founders ask

01Πόσο χρόνο παίρνει η όλη μετάβαση από Ελλάδα προς Κύπρο;

02Greek tax authorities scrutiny — how documented does the switch need to be?

03What about Greek property / income I keep after moving?

04Can my children attend Greek-language schools in Cyprus?

05How does the GR-CY DTT compare to GR-CH or GR-UAE?

06Does Cyprus have a Greek-language adviser network?

07What about Greek pension contributions during the transition?

08Can I use Cyprus structures for Greek shipping / maritime activity?

Want the full deep-dive?

Related Cyprus services, tools & guides.