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Cyprus real estate · PR + REIF
€300k+ new-property investment qualifies you for Category F Permanent Residence in 2 months. Once Cyprus tax-resident under Non-Dom, rental income enjoys 0% Special Defence Contribution for 17 years. Cyprus Real Estate Investment Fund (REIF) for institutional structures. Non-Cyprus property held via Cyprus HoldCo benefits from 0% outbound WHT + participation exemption on share-exit.
Request a free 30-minute initial consultation.
— WHAT YOU GET
€300,000+ new-property investment (excluding VAT, first sale only) + €30,000/yr non-Cyprus income demonstrates the route to fast-track Cyprus Permanent Residence. Decision within 2 months. Spouse + minor children covered with additional income certification.
Rental income requires an income-tax calculation, with applicable deductions and GHS considered separately. Rental SDC was abolished from 2026, so this is not a non-dom-only benefit. The 50% employment-income exemption does not apply to rent.
Real Estate Investment Funds under the Cyprus AIF framework (RAIF / AIF / AIF-LNP) for institutional landlords. Article 8(22) titles exemption on disposal of qualifying shares; standard CIT on direct property income. EU AIFMD passport for cross-border distribution.
Foreign real estate held via Cyprus HoldCo: 0% outbound WHT on dividends to family; participation exemption on share-exit (sell the Cyprus HoldCo shares not the underlying property — 0% Cyprus tax). Combines well with Cyprus 65+ DTT network for property income from UK, FR, DE, ES, IT etc.
— EVERYTHING INCLUDED
— PROCESS
Goals: PR + rental income optimisation, REIF setup, foreign-property HoldCo, or combination. We map the structure + timeline.
Cyprus property location, developer, title verification, planning permit, completion timeline. Mortgage / financing optional. We coordinate with the Cyprus advocate handling the purchase.
Cyprus Ltd 10 working days. REIF 1-3 months (RAIF, no CySEC pre-authorisation) or 4-9 months (full AIF). Tax Residency Registration + Non-Dom Bundle for principal applicant.
Property contract + €200k deposit evidence + income evidence + clean criminal record certificate + apostilled documents. Submit to Civil Registry and Migration Department. Decision in 2 months published target.
A seven-day refund policy applies subject to the signed engagement terms. Government and third-party fees are excluded unless those terms state otherwise.
— COMMON QUESTIONS
20% capital-gains tax on profits from disposal of Cyprus immovable property (Cyprus Capital Gains Tax Law 1980 as amended). Various exemptions: principal-private-residence relief, transfer between spouses, gifts to close relatives, and certain holding-period reliefs. We model the case at scoping.
No — IP Box covers software / patents, not real estate. Cyprus real-estate income follows the standard rental + CGT regime.
3-8% sliding scale on the property purchase price, paid to the Department of Lands and Surveys. Separate from stamp duty (which was abolished from 1 January 2026 — Law 239(I)/2025).
No — Category F requires NEW property (first sale from developer). Resale properties do not qualify for the fast-track investment route. Standard Category 6.2 PR remains available (slower, no investment threshold).
Direct property holding via Cyprus Ltd is simplest and cheapest for single-property investors. Cyprus REIF is for institutional / multi-property structures with external investors — meaningful setup + operational cost vs the AIF framework. Sweet spot for REIF: €10M+ asset pool.
Send your enquiry for a no-obligation initial review.