Glossário Jurídico e Fiscal de Chipre
Definições claras e atualizadas dos termos que os nossos clientes mais perguntam, em matéria de fiscalidade, imigração, direito corporativo, propriedade e sucessões em Chipre.
Tax
- Non-domiciled status(non-dom)
- A Cyprus tax resident who is not domiciled in Cyprus. A non-dom is exempt from the Special Defence Contribution on dividends, interest and rental income for up to 17 years of Cyprus tax residence. The status was introduced by the 2015 amendments to the Special Defence Contribution Law.
- Relacionados: Domicile of origin, Special Defence Contribution, Deemed dividend distribution
- Domicile of origin
- The domicile a person receives at birth, generally that of their father. In Cyprus it is one of the tests that decide whether an individual is subject to the Special Defence Contribution, unless the person qualifies as non-domiciled.
- Relacionados: Non-domiciled status, Special Defence Contribution
- Special Defence Contribution(SDC)
- A Cyprus tax on certain passive income of domiciled tax residents. From 1 January 2026 dividends are taxed at 5% (reduced from 17%) and interest at 17%. SDC on rental income was abolished from 2026, so rent bears income tax only. Non-domiciled residents are exempt from SDC.
- Relacionados: Non-domiciled status, Deemed dividend distribution
- 60-day tax residency rule
- An individual is a Cyprus tax resident for a year if they spend at least 60 days in Cyprus, do not spend more than 183 days in any other single country, and keep a permanent home together with business, employment or office ties in Cyprus. Since the 2026 reform, being tax resident in another country no longer prevents qualification; any dual residency is settled under the applicable double tax treaty.
- Relacionados: 183-day tax residency rule, Tax tie-breaker rules, Non-domiciled status
- 183-day tax residency rule
- The standard residency test. An individual who spends more than 183 days in Cyprus during a calendar year is a Cyprus tax resident for that year.
- Relacionados: 60-day tax residency rule, Tax tie-breaker rules
- Tax tie-breaker rules
- Rules in a double tax treaty that decide which country has the primary right to tax a person who is resident in two states. They look in turn at permanent home, centre of vital interests, habitual abode and nationality.
- Relacionados: 60-day tax residency rule, 183-day tax residency rule
- IP Box regime
- A tax incentive under which 80% of qualifying profit from intellectual property is a deemed deduction, so only 20% is taxed. At the 15% corporate rate this gives an effective rate of about 3%. It follows the OECD modified nexus approach.
- Relacionados: Deemed dividend distribution
- GESY(General Healthcare System)
- The Cyprus national health system, funded by contributions on most types of income. The employee contribution is 2.65%, charged on income up to €180,000 per year.
- Deemed dividend distribution
- A former rule that treated a Cyprus company with domiciled resident shareholders as distributing 70% of its after-tax profits within two years, so the Special Defence Contribution applied even when no dividend was paid. The 2026 tax reform abolished it for profits earned from 1 January 2026 onward. Non-domiciled shareholders were in any case outside its scope.
- Relacionados: Special Defence Contribution, Non-domiciled status
Corporate
- Annual company levy
- A former €350 yearly charge on every Cyprus company. It was abolished from 2024, so companies no longer pay it.
- Public limited company(PLC)
- A company whose shares may be offered to the public, governed by the Companies Law, Cap. 113. A Cyprus PLC needs a minimum issued share capital of €25,629, unlike a private limited company which has no minimum.
Immigration
- Pink slip(temporary residence permit)
- The common name for a temporary residence permit that lets a non-EU national live in Cyprus without working, usually renewed each year. It is issued under the Aliens and Immigration Law, Cap. 105.
- Relacionados: Yellow slip, Category 6(2) permanent residence, Category F permanent residence
- Yellow slip(MEU1 registration certificate)
- The registration certificate that confirms an EU or EEA national's right to reside in Cyprus for longer than three months. It is applied for on form MEU1.
- Relacionados: Pink slip
- Category 6(2) permanent residence(fast-track PR)
- A fast-track permanent residence route for non-EU nationals who invest at least €300,000 (plus VAT where it applies) in Cyprus property or other qualifying assets and show €50,000 of secured annual income. The official processing target is about two months.
- Relacionados: Category F permanent residence, Pink slip
- Category F permanent residence
- A permanent residence route for non-EU nationals who show a stable annual income from abroad that is enough to live on without working in Cyprus. It needs no property investment but takes longer than the fast-track route.
- Relacionados: Category 6(2) permanent residence, Pink slip
Property
- Capital Gains Tax(CGT)
- A 20% tax on the gain from disposing of immovable property in Cyprus, or shares in companies that own such property. Lifetime exemptions apply: €30,000 for any disposal, €50,000 for agricultural land sold by a farmer, and €150,000 on an individual's private residence, subject to conditions.
- Relacionados: Stamp duty
- Stamp duty
- A duty formerly charged on documents such as contracts. As part of the 2026 tax reform, stamp duty on contracts was abolished in Cyprus from 1 January 2026.
- Relacionados: Capital Gains Tax
Wills & Probate
- Forced heirship(statutory portion)
- Rules in the Wills and Succession Law, Cap. 195 that reserve a fixed share of an estate for close family. Where a person leaves a spouse and children, up to three quarters is reserved for them and one quarter is freely disposable by will.
- Relacionados: Brussels IV
- Brussels IV(EU Succession Regulation 650/2012)
- An EU regulation that lets a foreign national choose the law of their nationality to govern their succession. That choice can displace Cyprus forced heirship for their estate.
- Relacionados: Forced heirship
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