Cyprus
Cyprus is the EU's easiest non-dom base for a UK founder or investor. Non-domiciled residents pay 0% on dividends and interest for 17 years, which can now be extended by paying EUR 250,000 per 5 years, and gains on shares are exempt. You can become resident with 60 days a year. The corporate rate rose from 12.5% to 15% on 1 January 2026. Watch the health levy (GESY) on investment income, and remember it is a small island market.
Latitax verdict
Non-dom status: no tax on dividends and interest for up to 17 years, with a 15% corporate rate inside the EU.
Ideal for: Founders with a trading or holding company inside the EU.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Secondary35%
Capital gains
Secondary0% on shares
Inheritance / estate
UnverifiedNone
Wealth tax
SecondaryNone
Corporate tax
Secondary15% (from 12.5% on 1 January 2026)
Tax system
SecondaryWorldwide, but non-dom 0% on dividends and interest
Research, not advice. Rates change; confirm with a qualified professional before acting. 11 official sources, reviewed 2026-09-29.