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Our Terms & Conditions and our Terms of Use.
Our Terms & Conditions and our Terms of Use.
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Paragliding is another option for people who enjoy adventure. Cyprus has warm rising air and a striking landscape, which generally make it well suited to this sport.

Paragliding is another option for people who enjoy adventure. Cyprus has warm rising air and a striking landscape, which generally make it well suited to this sport.

Cycling is very popular in Cyprus. You can ride in the hills or take an easy ride along the coast. There are many cycle paths and plenty of places to hire a bike.

Cycling is very popular in Cyprus. You can ride in the hills or take an easy ride along the coast. There are many cycle paths and plenty of places to hire a bike.

Beyond well-known dive sites such as the Zenobia, many spots are also good for snorkelling. The sea around Cyprus has a lot of marine life, and the water is usually clear.

Beyond well-known dive sites such as the Zenobia, many spots are also good for snorkelling. The sea around Cyprus has a lot of marine life, and the water is usually clear.

Cyprus has several good golf courses. One example is the Elea golf course in Paphos. Golfers from many countries like the well-kept facilities. The climate is mild, so play is usually possible all year round.

Cyprus has several good golf courses. One example is the Elea golf course in Paphos. Golfers from many countries like the well-kept facilities. The climate is mild, so play is usually possible all year round.

The varied landscape of Cyprus is well suited to hiking. Popular routes run through the Troodos Mountains and along the coast. They offer wide views and a chance to see the island's plants and wildlife.

The varied landscape of Cyprus is well suited to hiking. Popular routes run through the Troodos Mountains and along the coast. They offer wide views and a chance to see the island's plants and wildlife.

You can explore the island on horseback. Some riding stables offer rides through the Cyprus countryside.

You can explore the island on horseback. Some riding stables offer rides through the Cyprus countryside.

Cyprus is a good place for water sports. You can try windsurfing, kitesurfing, sailing and kayaking on the Mediterranean. The conditions are usually good. Several schools run courses for beginners and for more experienced people.

Cyprus is a good place for water sports. You can try windsurfing, kitesurfing, sailing and kayaking on the Mediterranean. The conditions are usually good. Several schools run courses for beginners and for more experienced people.

Cyprus has one of the most reliable Mediterranean climates in Europe. The table below shows what you can expect in each month of the year.
| Month | Average high (°C) | Average low (°C) | Average rainfall (mm) |
| January | 17 | 7 | 80 |
| February | 17 | 7 | 60 |
| March | 19 | 9 | 40 |
| April | 22 | 12 | 20 |
| May | 26 | 16 | 10 |
| June | 30 | 20 | 2 |
| July | 33 | 23 | 0 |
| August | 33 | 23 | 0 |
| September | 31 | 21 | 5 |
| October | 27 | 17 | 20 |
| November | 22 | 12 | 40 |
| December | 18 | 8 | 80 |
Cyprus has one of the most reliable Mediterranean climates in Europe. The table below shows what you can expect in each month of the year.
| Month | Average high (°C) | Average low (°C) | Average rainfall (mm) |
| January | 17 | 7 | 80 |
| February | 17 | 7 | 60 |
| March | 19 | 9 | 40 |
| April | 22 | 12 | 20 |
| May | 26 | 16 | 10 |
| June | 30 | 20 | 2 |
| July | 33 | 23 | 0 |
| August | 33 | 23 | 0 |
| September | 31 | 21 | 5 |
| October | 27 | 17 | 20 |
| November | 22 | 12 | 40 |
| December | 18 | 8 | 80 |
Here are some practical tips to make your start in Cyprus easier.
Gardiano Café, Larnaca
A café in Larnaca with a relaxed feel and a varied menu.
Municipal Park, Larnaca
A large park in Larnaca with a theatre, a library, a natural history museum, and a children's playground.
Musits Futsal Park Larnaca and Football Academy
A football and futsal park in Larnaca with training and games for all ages.
Skate Park and Roller Skate, Larnaca
A skate park in Larnaca with plenty of room for skating and rollerblading.
Rope Sparti Adventure Park, Platres
An adventure park in Platres with rope courses and climbing, set in nature.
CyHerbia Botanical Park & Labyrinth
A botanical garden and maze near Larnaca, good for walks and time outdoors.
Fun Factory
A play spot in Larnaca with games and activities for children and families.
Bubblepark Playground
An indoor playground in Limassol with slides, trampolines, bumper bikes, and party areas for children.
Bricks 4 Kidz
A learning centre that teaches children STEM ideas through LEGO® building projects.
Educational trips for kids with Ecophysis to Vavla, the bee paradise
A day out where children become beekeepers for a day and learn about bees and honey.
Riverland Dairy Bio Farm
A family day out at an organic dairy farm, with a taste of country life.
Mazotos Camel Park
A small zoo with a playground, a swimming pool, a restaurant, and camel rides.
Parko Paliatso Amusement Park
A large amusement park with rides and entertainment for all ages.
Combat Laser or Paintball
An outdoor activity with laser tag or paintball in a purpose-built arena.
Fasouri WaterPark
One of the largest water parks in Cyprus, with water slides, pools, and other attractions.
Aquarium
An aquarium in Protaras with a wide range of marine life, good for the whole family.
Paphos Zoo
A large zoo in Paphos with many animals and birds, plus animal shows.
AGO, Cyprus Sport Organisation for kids and adults
A programme that supports sport for all ages, to help fitness and social life.
AEL Basketball Limassol
A basketball club in Limassol with training and games for children and teenagers.
Tennis Academy in Limassol – IOANNIDES ACADEMY
A tennis academy in Limassol with training for players of all ages and levels.
MARTIAL ARTS Academy
An academy that teaches martial arts such as Aikido for children and adults.
Horse riding at George's Ranch
A ranch with riding lessons and trail rides in a pleasant setting.
Football Academy for Kids
A football academy in Larnaca with proper training for young players.
Diving courses for kids and adults
A diving school in Cyprus with courses for beginners and more experienced divers.
Education, Culture and Sport for Adults and Kids
A programme from the Cyprus Ministry of Education, Culture, Sport and Youth, with a wide range of courses and activities for adults and children.
Development Programme for Primary School Children in Cyprus – UCMAS
A well-known brain-development programme that teaches preschool and primary school children mental arithmetic and thinking skills.
Exploring new technologies for learning, fun, and innovation with Epiteugma Robotics
A learning centre that introduces children and teenagers to robotics and new technology through play.
Arthouse School for Art and Design
An art school with classes in painting, drawing, and design for all ages.
Drama Game Workshops
Workshops that build confidence and creativity in children and teenagers through drama games and theatre.
Here are a few links so you do not miss any important events:
https://cy.events/events/list/
https://cyprus-magazine.com/top-cyprus-cultural-festivals-you-can-t-miss/
It also helps to read up in advance on local matters, such as traffic rules, where to shop, and the best areas for families.
The Special Defence Contribution (SDC) also does not apply when the participation exemption is available. The exemption fails in only one case: when the company paying the dividend earns mainly investment income and, at the same time, pays an effective tax rate of less than 7.5 percent. In that case, an SDC of 5 percent applies. This rate has been in place since January 2026 (it was 17 percent before). Any foreign withholding tax can be credited against it.
Cyprus has many beautiful beaches. Fig Tree Bay in Protaras has clear water and white sand. It is a good place for a calm day by the sea. The water gets deep slowly, which many families like. Konnos Beach near Ayia Napa suits people who enjoy water sports. You can try snorkelling, jet-skiing and more. Lara Beach is a quiet, natural stretch of coast with rare plants and animals, and it appeals to nature lovers.

Cyprus has many beautiful beaches. Fig Tree Bay in Protaras has clear water and white sand. It is a good place for a calm day by the sea. The water gets deep slowly, which many families like. Konnos Beach near Ayia Napa suits people who enjoy water sports. You can try snorkelling, jet-skiing and more. Lara Beach is a quiet, natural stretch of coast with rare plants and animals, and it appeals to nature lovers.

Cypriot food is a mix of Mediterranean and Eastern cooking. Well-known dishes include souvlaki, which is grilled meat in flatbread, and halloumi, a traditional cheese that is often grilled. Many dishes use fresh local ingredients, such as vegetables and fruit grown on the island, along with seafood. The food reflects the island's long history and the many cultures that have shaped it.

Cypriot food is a mix of Mediterranean and Eastern cooking. Well-known dishes include souvlaki, which is grilled meat in flatbread, and halloumi, a traditional cheese that is often grilled. Many dishes use fresh local ingredients, such as vegetables and fruit grown on the island, along with seafood. The food reflects the island's long history and the many cultures that have shaped it.

Cyprus has both Greek and Turkish culture. In Nicosia, the last divided capital in the world, you can see both cultures out on the street. Historic sites like the ancient city of Kourion and the old town of Famagusta show much of the island's long history. With its ancient ruins, medieval castles and modern cities, Cyprus offers a rich cultural mix.

Cyprus has both Greek and Turkish culture. In Nicosia, the last divided capital in the world, you can see both cultures out on the street. Historic sites like the ancient city of Kourion and the old town of Famagusta show much of the island's long history. With its ancient ruins, medieval castles and modern cities, Cyprus offers a rich cultural mix.

Cyprus is a good place for diving. The Zenobia wreck off Larnaca is one of the most popular dive sites in Europe. Near Protaras, the Blue Lagoon has clear water and plenty of marine life. Cape Greco has cliffs, caves and grottos to explore underwater.

Cyprus is a good place for diving. The Zenobia wreck off Larnaca is one of the most popular dive sites in Europe. Near Protaras, the Blue Lagoon has clear water and plenty of marine life. Cape Greco has cliffs, caves and grottos to explore underwater.

From the high peaks of the Troodos Mountains to the coast, Cyprus has many kinds of landscape. In the mountains, you can walk and enjoy nature. By the sea, the beaches are a good place to relax. Inland, you will find green forests, olive groves, and vineyards, all open to explore.

From the high peaks of the Troodos Mountains to the coast, Cyprus has many kinds of landscape. In the mountains, you can walk and enjoy nature. By the sea, the beaches are a good place to relax. Inland, you will find green forests, olive groves, and vineyards, all open to explore.

Cyprus is easy to live in without a car. There are many taxi companies and a good public transport network. Buses reach almost every part of the island. If you prefer more freedom to explore on your own, you can also rent a car. There are plenty of options.

Cyprus is easy to live in without a car. There are many taxi companies and a good public transport network. Buses reach almost every part of the island. If you prefer more freedom to explore on your own, you can also rent a car. There are plenty of options.

Cyprus also has a lot to offer in winter. In the Troodos Mountains, the snow turns the slopes into a ski area for those who enjoy winter sports. On the coast, the weather stays mild, so you can still take long walks on the beach. The ski resorts in the Troodos Mountains have ski lifts and sports hotels with the comforts that most winter visitors look for. There are also events and cultural activities, so the cooler months rarely feel quiet. In short, winter in Cyprus brings together a mild climate and a good range of things to do, which makes the island pleasant to live in all year round.

Cyprus also has a lot to offer in winter. In the Troodos Mountains, the snow turns the slopes into a ski area for those who enjoy winter sports. On the coast, the weather stays mild, so you can still take long walks on the beach. The ski resorts in the Troodos Mountains have ski lifts and sports hotels with the comforts that most winter visitors look for. There are also events and cultural activities, so the cooler months rarely feel quiet. In short, winter in Cyprus brings together a mild climate and a good range of things to do, which makes the island pleasant to live in all year round.

* Exception: Variant C (FIP), which requires 183+ days.
Under OECD CRS and EU-FATCA, banks report account data only to the country where the account holder, or beneficial owner, is tax resident.
So if the holder of a private or business account is tax resident in Cyprus, both Cypriot and foreign banks report this data only to Cyprus.
Cyprus, in turn, generally does not tax interest or investment income, whatever its source. Dividends from Cypriot and foreign companies are also usually tax-free for Non-Dom residents in Cyprus.
Tax residence with Non-Dom status in Cyprus therefore gives you a high level of privacy and real financial freedom.
These and many further advantages make Cyprus a robust and long-term option for residence. This is especially true when one or more shareholders also hold Non-Dom Status and can take dividends tax-free.
* Losses of a Cyprus company can be carried forward for between 7 and 10 years (extended since January 2026, previously 5 years).
Moving your personal and tax residence to Cyprus is usually cost-effective and involves little red tape. EU citizens generally have three main routes for this, which we cover in detail later on this page.
Cyprus also offers incoming residents the Non-Dom status. The tax benefits of relocating to Cyprus and gaining Non-Dom status are among the most attractive in Europe.
No other EU country offers wealthy individuals and resident companies as many opportunities and benefits.
Interest and other investment gains are usually tax-free. Cyprus does not tax these returns, whether you earn the interest and investment gains in Cyprus or abroad. You can read more under Cyprus capital gains.
Under most international tax rules, a country is treated as low-tax when its personal income tax rate is much lower than the rate in the home country. In other words, if personal income tax is well below the home country's rate, tax authorities tend to label the destination a low-tax country. In Cyprus, the standard personal income tax rate is up to 35 percent.
Some reliefs, such as the half-income tax rate offered to international residents under Non-Dom Status, are exceptions written into the law. They do not generally make Cyprus a "low-tax country".
Like Cyprus, jurisdictions such as the UK, Malta and Ireland offer Non-Dom status to international residents. This framework began in the UK and later spread to these other countries.
But there is one important difference. In Malta, Ireland, the UK and similar systems, Non-Dom status is tied to a more complicated tax rule: remittance basis taxation. Cyprus, an EU member state, does not work this way.
Income that is meant to stay tax-free must be paid into a bank account outside the Non-Dom country and kept there. It generally cannot be brought into the Non-Dom country or used there.
The income must also come from outside the country. If the Non-Dom does not follow these rules, the income is usually taxed under normal personal income tax, even with Non-Dom status.
A few simple examples show how this can cause real problems in everyday business and personal life. It often turns out to be the opposite of a simple tax setup:
Less flexibility: A businessman relocates to Malta to use the Non-Dom tax benefits. Because of remittance basis taxation, several limits apply. If he also wants to base his company in Malta, to run it on the spot and benefit from low corporate tax, every dividend (his personal share of company profit) would generally face normal Maltese personal income tax.
Personal income tax: Even using a foreign credit card in Malta can be a problem. The foreign income drawn inside the country may be taxed at personal income tax rates of up to 35 percent.
Bottom line: Keeping these income and spending categories apart can become an accounting headache. The more practical question is simpler: how is a Non-Dom living in Malta supposed to pay for daily life, expenses, investments and purchases at home? Tax-free, it usually is not.
To work around the drawbacks of remittance basis taxation, online formation agencies often promote a Malta holding model. It is worth a quick look.
To stay flexible without losing the Non-Dom tax benefit in Malta, the Non-Dom sets up at least two companies in Malta: an operating company and a Malta holding company.
The Malta holding company is the sole shareholder of the operating company. The holding company itself is owned by either a company or a private individual outside Malta.
For this structure to hold up in practice, several points matter. For example, neither company can look like an unlawful intermediary. That suspicion usually arises if a company has no real substance (a letterbox company with no staff or place of business) or is run from abroad.
Looking at this Malta example, which appears in a similar form for the UK, Ireland and other locations, one question comes up: why make it complicated when a simple option exists?
Cyprus is a strong choice for businesspeople, freelancers, e-commerce operators, offshore entrepreneurs and many others. Thanks to the 60-day rule, anyone who is resident in Cyprus still has plenty of time to spend at their preferred locations elsewhere. Flexibly, and with confidence.
Since January 2026, you no longer pay the Special Defence Contribution on rental income. This applies even without Non-Dom Status. The Special Defence Contribution on dividends has also dropped from 17 percent to 5 percent. It now applies only to actual payouts.
Since 2026, after the tax reform, you can usually extend this status two more times. Each extension lasts five years. A fee applies.
You can apply for a tax certificate each year, whether or not you expect to need one. The supporting documents are simple to gather:
That is all. If you would like our help, for example with point 3, we are happy to assist.
In principle, most people who are tax resident in Cyprus must file an income tax return each year.
Deadline for filing your income tax return in Cyprus
Your income tax return should normally reach the relevant tax office by 30 April of the following year. In some cases, where there is a good reason, we can ask for an extension on your behalf.
Preparing and filing your income tax return
The annual fee of our Full-Service Package usually includes the preparation of your income tax return, along with advice from one of our tax advisors.
To make sure your return reaches the tax office in Cyprus on time, please contact us to arrange an appointment in good time, and no later than 15 February each year.
Do you still have questions on this topic?
We are happy to assist.
19% is the general VAT rate in Cyprus.
The following are taxed at the reduced rate of 5%:
The following are taxed at the reduced rate of 9%:
Our live chat is available during our office hours:
All times in local Cyprus time (EET).
Outside these hours you can reach us any time via our contact form – we'll get back to you as soon as possible.