For UK founders & HNWIs
April 2025 ended the UK's remittance-basis non-dom regime. Cyprus offers 17 years of non-dom (vs the UK's 4-year FIG replacement), income-tax exemption for qualifying share disposals, 0% inheritance tax, 15% CIT, and EU access. Structured exit, structured arrival.
— The structural argument
Cyprus tax-resident non-dom: 0% Special Defence Contribution on dividends and interest for 17 years. The UK's April 2025 replacement (4-year FIG regime) is materially narrower — Cyprus is the cleanest like-for-like Atlantic-time-zone replacement.
Article 8(22) may exempt profits from qualifying securities disposals from Cyprus income tax. Cyprus-property CGT, UK tax, residence, treaty rules and the exact instrument remain separate. Cyprus inheritance tax was abolished, but foreign inheritance and estate taxes may still apply.
Cyprus is in the EU + Schengen-compatible. Yellow Slip (residence permit) is straightforward for EU/EEA citizens; non-EU founders can route via the Cyprus Permanent Residency or 60-day-rule + Yellow-Slip path.
Cyprus tax residency achievable with just 60 days/year (post-2026 reform: 4-condition test, dual residency now allowed). Combined with the 50% high-earner exemption (€55k+ employment income), the Cyprus personal tax burden compresses materially below UK rates.
— Day 0 → Day 90
UK-specific workstream from first call to operational Cyprus structure.
A scoping call identifies the proposed Cyprus structure and UK tax-year workstream. Timing and responsibilities are then stated in the engagement terms.
HE1/HE2/HE3 + M&AA. TIN + UBO Register filing. Standard 10–15 days; expedited 5–10 days available.
Cyprus bank intro (Bank of Cyprus / Hellenic / Astrobank) + EMI fallback (Wise Business / Revolut Business). KYC pack pre-prepared in English; UK passport + UK bank statements typically sufficient.
Yellow Slip residence permit (EU citizens: straightforward; non-EU: Permanent Residency route). Form T.D. 38 non-dom registration. TIN issuance from Cyprus Tax Department.
P85 filing (UK departure notification), year-of-departure UK return planning. SRT day-count discipline (≤16 days year of departure typically). Final UK self-assessment.
First Cyprus dividend distribution under non-dom (0% SDC). First Cyprus IR1 if income trigger met. IP Box claim filed if qualifying. Annual compliance plan locked in.
— Side-by-side
| Dimension | Staying in the UK | Cyprus structure |
|---|---|---|
| Non-dom window | 4 years (FIG regime, post-April 2025) | 17 years |
| Worldwide income tax exposure | Full from April 2025 (was: remittance basis) | 0% SDC on dividends + interest under non-dom |
| Capital gains on shares | 20% / 24% (over basic-rate threshold) | 0% |
| Inheritance tax | Up to 40% on worldwide estate (long-term residents) | 0% — abolished |
| Top personal income tax | 45% (additional rate, plus NICs) | 35% top band — plus 50% high-earner exemption available |
| Corporate tax | 25% main rate (small co. lower) | 15% headline; approximately 3% via IP Box |
| Time to qualify as resident | 183 days SRT | 60 days under post-2026 4-condition rule |
Indicative side-by-side. Your specific position depends on income mix, holdings, and the UK-side exit-tax mechanics. Engagement-letter analysis required.
— Treaty & legal essentials
Treaty in force. Tie-breakers under Article 4 resolve dual-residency questions during transition. Reduced WHT on dividends + interest.
4-year transitional regime for new UK arrivals — narrower than Cyprus's 17-year non-dom. Existing UK non-doms lost remittance-basis access; the FIG replacement does not apply retroactively.
Day-count + ties test determines UK tax residency. Clean exit typically targets ≤16 days in the year of departure. Subsequent 'leaver' years allow up to 45 days.
From April 2025, UK IHT exposure tied to long-term residence rather than domicile. Establishing Cyprus tax residency is necessary but not always sufficient — UK estate-planning advice essential.
— What we handle end-to-end
— 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
Read the full UK-founder Cyprus relocation guide — every form, every fee, every workstream documented.
Read the full guide— EVERYTHING INCLUDED
A seven-day refund policy applies subject to the signed engagement terms. Government and third-party fees are excluded unless those terms state otherwise.
General information. See our editorial standards and disclaimer.
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