[{"data":1,"prerenderedAt":1204},["ShallowReactive",2],{"compare-pair-united-kingdom-vs-cyprus":3,"compare-united-kingdom-cyprus":104},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":64,"flagB":65,"heroImage":66,"lastUpdated":67,"meta":68,"metaDescription":69,"metaTitle":70,"navigation":71,"path":72,"relatedCompares":73,"seo":80,"stem":81,"verdict":82,"winners":86,"__hash__":103},"compare\u002Fcompare\u002Funited-kingdom-vs-cyprus.md","United Kingdom vs Cyprus taxes",[9,10,11],"Businesses that need UK customers, talent or capital markets","People who value the UK treaty network and English-law courts","Qualifying newcomers using the four-year foreign-income-and-gains regime",[13,14,15],"Non-domiciled residents who want 0% Cyprus dividend SDC","Founders using a 15% EU company rate","People who can meet the 60-day or ordinary residence tests with real ties",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Cyprus is one of the few EU systems that still looks light next to the United Kingdom on both company profits and personal investment income. The comparison only holds if residence is real.",[20,24,25],{},"From 2026 Cyprus personal income tax starts with a EUR 22,000 0% band and rises to 35%. Social insurance and GESY still sit on employment. The UK reaches 45% outside Scotland and 48% in Scotland, with National Insurance on wages. Cyprus companies pay 15% from 1 January 2026, against UK corporation tax of 19% or 25%. Share-disposal gains are often exempt in Cyprus, while UK individuals pay 18% or 24% from 6 April 2026 after a GBP 3,000 annual exempt amount. Cyprus CGT at 20% is mainly a property and property-rich-company tax.",[20,27,28],{},"Dividends are the marketing line, and they need the domicile split. Cyprus generally withholds 0% on dividends. Non-domiciled Cyprus tax residents are usually outside Special Defence Contribution, so many dividend receipts stay at 0%. Domiciled residents can owe 5% SDC on dividends from 2026 profits. The UK, by contrast, taxes resident shareholders at 10.75%, 35.75% or 39.35% from April 2026. Inheritance tax is the other cliff: Cyprus has none; the UK has 40% and can include worldwide assets once you are a long-term UK resident.",[20,30,31],{},"The 60-day residence test is why Cyprus appears on founder shortlists. It is also why people get this pair wrong. The 2026 reform changed the 60-day conditions. A few trips and a shelf company will not do. The UK statutory residence test and IHT long-term residence test work in the opposite direction: they are hard to drop accidentally. A four-year foreign-income-and-gains claim can soften the first UK years after a decade abroad, but it does not match a standing Cyprus non-dom dividend exemption.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"United Kingdom","united-kingdom","Cyprus","cyprus",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT","20%","19%",{"label":48,"valueA":49,"valueB":50},"Typical resident dividend tax","10.75% \u002F 35.75% \u002F 39.35%","0% SDC for many non-doms; 5% SDC if domiciled",[52,55,58,61],{"question":53,"answer":54},"Is Cyprus cheaper than the UK for tax?","Usually yes for personal income, company profits, dividends for non-doms and inheritance tax. VAT is close (19% versus 20%). UK CGT can still be competitive on a broad share sale because Cyprus property-rich gains are 20% and UK listed-style gains are 18% or 24%.",{"question":56,"answer":57},"Do Cyprus non-doms pay dividend tax?","Usually no Special Defence Contribution applies to non-domiciled Cyprus tax residents on dividends. Cyprus-domiciled residents can owe 5% SDC on dividends from 2026 profits. Income tax generally does not apply to dividends.",{"question":59,"answer":60},"Can I become Cyprus resident in 60 days?","A 60-day route exists, but the 2026 reform updated the conditions. Days in Cyprus, days elsewhere, a business or employment link and a permanent home still need checking. It is not a paper residence.",{"question":62,"answer":63},"Does the UK still tax dividends if I move to Cyprus?","UK tax residence and UK-source rules can still apply. Leaving the UK is a statutory residence-test question, not a Cyprus company question. Long-term UK residence can also keep worldwide assets in the 40% IHT net.","🇬🇧","🇨🇾","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"United Kingdom vs Cyprus tax comparison for 2026. Compare income tax, 15% company tax, 0% non-dom dividends, capital gains and 40% UK inheritance tax.","UK vs Cyprus taxes (2026): non-dom dividends, 60-day residence and IHT",true,"\u002Fcompare\u002Funited-kingdom-vs-cyprus",[74,77],{"title":75,"path":76},"United Kingdom vs Portugal","\u002Fcompare\u002Funited-kingdom-vs-portugal",{"title":78,"path":79},"Cyprus vs UAE","\u002Fcompare\u002Fcyprus-vs-uae",{"title":7,"description":22},"compare\u002Funited-kingdom-vs-cyprus",[83,84,85],"Cyprus is the lighter EU personal base in this pair. Income tax runs from 0% to 35% with a EUR 22,000 tax-free threshold from 2026. Non-domiciled Cyprus tax residents are generally exempt from Special Defence Contribution on dividends, so many dividend receipts are 0% in Cyprus. The UK charges 10.75%, 35.75% or 39.35% on dividends from April 2026 after a GBP 500 allowance.","The 60-day Cyprus residence route and the non-dom overlay are planning tools, not a guarantee. The 2026 reform updated the 60-day rules, so days, business and ties need a fresh review. The UK uses its statutory residence test and, for inheritance tax, a long-term residence test that can put worldwide assets into 40% IHT.","Choose Cyprus for an EU company at 15% and for dividend-heavy owners who actually qualify as non-dom. Choose the UK when London markets or English-law work are the point. Cyprus CGT is mainly 20% on immovable property, while UK individuals pay 18% or 24% on a much wider set of gains.",[87,91,94,97,100],{"taxType":88,"winner":89,"note":90},"Personal income tax","B","Cyprus personal rates are 0% to 35% with a EUR 22,000 0% band from 2026, below the UK's 45% (48% in Scotland) plus National Insurance.",{"taxType":92,"winner":89,"note":93},"Corporate tax","Cyprus corporate tax is 15% from 2026, below the UK's 25% main rate and 19% small-profits rate.",{"taxType":95,"winner":89,"note":96},"Capital gains tax","Cyprus generally charges 20% on Cyprus immovable property and property-rich companies, with a broad exemption for share disposals. UK individuals pay 18% or 24% on many investment gains from 6 April 2026.",{"taxType":98,"winner":89,"note":99},"Dividend tax","Non-dom Cyprus residents usually pay 0% SDC on dividends. UK additional-rate dividends are 39.35% from April 2026.",{"taxType":101,"winner":89,"note":102},"Inheritance tax","Cyprus has no inheritance tax. The UK charges 40% and can include worldwide assets for long-term residents.","RIeEREahWFXi5txeyhGl-fCzPjv44o6Xzcldgj-Jiic",{"a":105,"b":694},{"index":106,"details":218},{"id":107,"title":108,"bestFor":109,"body":115,"country":36,"countryFacts":122,"countrySlug":37,"description":119,"excerpt":40,"extension":41,"faqs":128,"flag":64,"heroImage":40,"howItWorks":138,"lastUpdated":142,"meta":143,"metaDescription":144,"metaTitle":145,"navigation":71,"otherTaxes":146,"pageType":175,"path":176,"relatedFormations":177,"relatedGuides":181,"seo":182,"stem":183,"summaryCards":184,"taxBracketSections":197,"taxBrackets":198,"taxRates":199,"taxSlug":40,"taxType":40,"visas":212,"watchOut":213,"__hash__":217},"taxes\u002Fcountry\u002Funited-kingdom\u002Findex.md","Taxes in United Kingdom",[110,111,112,113,114],"Employees","Founders","Investors","Property owners","Expats",{"type":17,"value":116,"toc":120},[117],[20,118,119],{},"The United Kingdom is a mature, rules-heavy tax system rather than a low-tax jurisdiction. The main planning work is understanding which taxes apply to your mix of salary, dividends, gains, property and company profits.",{"title":33,"searchDepth":34,"depth":34,"links":121},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},"Europe","GBP","100+","No","Compliant",[129,132,135],{"question":130,"answer":131},"Is the United Kingdom a high-tax country?","Yes. The UK has a broad tax base with income tax, National Insurance, VAT, corporation tax, capital gains tax and inheritance tax. The exact burden depends on your residence, income mix and whether you are an employee, founder or investor.",{"question":133,"answer":134},"Does the UK have a wealth tax?","No. The UK does not levy a general annual net wealth tax, but asset owners can still face CGT, IHT, ATED, stamp duty and council tax.",{"question":136,"answer":137},"What should founders watch first?","For founders, the big items are corporation tax, VAT, employer National Insurance, dividend planning and whether Making Tax Digital or payroll registration applies.",[139,140,141],"UK tax is layered. Individuals pay income tax on wages, self-employment, rental income, pensions and savings, while companies pay corporation tax on profits, and estates can face inheritance tax on death or on certain lifetime transfers.","The headline personal allowance is GBP 12,570 for 2026\u002F27. Dividend income gets a separate GBP 500 allowance, and Scotland uses separate non-savings and non-dividend income tax rates.","VAT is 20% in most cases, employer National Insurance is 15%, and Making Tax Digital for Income Tax starts in April 2026 for many sole traders and landlords with qualifying income above GBP 50,000.","May 2026",{},"United Kingdom tax overview for residents, expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in United Kingdom: income, wealth, corporate and dividend tax (2026)",[147,151,155,158,161,164,167,171],{"title":148,"slug":149,"icon":150},"Income tax","income-tax","💼",{"title":152,"slug":153,"icon":154},"Wealth tax","wealth-tax","💰",{"title":101,"slug":156,"icon":157},"inheritance-tax","🏛️",{"title":95,"slug":159,"icon":160},"capital-gains-tax","📈",{"title":92,"slug":162,"icon":163},"corporate-tax","🏢",{"title":98,"slug":165,"icon":166},"dividend-tax","💸",{"title":168,"slug":169,"icon":170},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":172,"slug":173,"icon":174},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-kingdom",[178],{"title":179,"path":180,"flag":64},"UK Ltd","\u002Fformation\u002Fuk-ltd",[],{"title":108,"description":119},"country\u002Funited-kingdom\u002Findex",[185,188,191,194],{"label":148,"value":186,"note":187},"45%","48% in Scotland",{"label":152,"value":189,"note":190},"0%","No annual net wealth tax",{"label":92,"value":192,"note":193},"25%","19% small profits rate",{"label":95,"value":195,"note":196},"24%","Top individual rate",[],[],[200,203,204,206,207,209,210],{"label":148,"value":201,"badge":202},"45% \u002F 48% Scotland","Progressive",{"label":152,"value":189},{"label":101,"value":205},"40%",{"label":95,"value":195},{"label":92,"value":208},"25% (19% small profits)",{"label":98,"value":49},{"label":211,"value":45},"VAT",[],[214,215,216],"Scotland has different income tax bands and rates for wages, pensions and most other non-savings income, so UK income tax is not one single national table.","Inheritance Tax thresholds are frozen through 2030\u002F31, and the rules moved to a long-term UK residence test from 6 April 2025.","The UK is not a low-tax jurisdiction once VAT, payroll National Insurance and capital taxes are included.","byvqWezuGDgHVOZKMRw6p8LoVUoPzcJWNBEciCp3N_c",{"income-tax":219,"corporate-tax":317,"capital-gains-tax":393,"dividend-tax":467,"wealth-tax":544,"inheritance-tax":618},{"id":220,"title":221,"bestFor":222,"body":226,"country":36,"countryFacts":233,"countrySlug":37,"description":230,"excerpt":40,"extension":41,"faqs":234,"flag":64,"heroImage":244,"howItWorks":245,"lastUpdated":142,"meta":249,"metaDescription":250,"metaTitle":251,"navigation":71,"otherTaxes":252,"pageType":260,"path":261,"relatedFormations":262,"relatedGuides":264,"seo":265,"stem":266,"summaryCards":267,"taxBracketSections":281,"taxBrackets":282,"taxRates":298,"taxSlug":149,"taxType":148,"visas":311,"watchOut":312,"__hash__":316},"taxes\u002Fcountry\u002Funited-kingdom\u002Fincome-tax.md","Income tax in United Kingdom",[110,223,224,225,114],"Freelancers","Landlords","Contractors",{"type":17,"value":227,"toc":231},[228],[20,229,230],{},"UK income tax is broad and detail-heavy. Salaries, freelance income, rental income, pensions and savings all need to be checked against the correct band, allowance and filing route.",{"title":33,"searchDepth":34,"depth":34,"links":232},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[235,238,241],{"question":236,"answer":237},"Do you pay income tax in the UK on salary?","Yes. Salary is taxed through PAYE after the personal allowance, with the rate depending on your band and, if you live in Scotland, on Scottish income tax rates.",{"question":239,"answer":240},"Do expats pay UK income tax?","Many expats do, if they are UK tax resident or have UK taxable income. Residence, workdays, treaty relief and split-year rules all matter.",{"question":242,"answer":243},"Is there a personal income tax return in the UK?","Many people with untaxed income file Self Assessment. For MTD-affected sole traders and landlords, reporting becomes digital and quarterly from April 2026.","\u002Fimages\u002Fuk.jpeg",[246,247,248],"UK income tax applies to employment income, self-employment profits, rental income, most pensions and savings interest. Dividends have their own tax rates and are not taxed as ordinary earned income.","For England, Wales and Northern Ireland in 2026\u002F27, the rates are 20% up to GBP 50,270, 40% up to GBP 125,140 and 45% above that. Scotland uses separate starter, basic, intermediate, higher, advanced and top rates.","The personal allowance is GBP 12,570 and is reduced by GBP 1 for every GBP 2 of income above GBP 100,000. Sole traders and landlords with qualifying income above GBP 50,000 enter Making Tax Digital for Income Tax from 6 April 2026.",{},"United Kingdom income tax guide for 2026\u002F27. See the GBP 12,570 personal allowance, 20% \u002F 40% \u002F 45% rates, Scottish tax differences, National Insurance and Making Tax Digital.","United Kingdom income tax: rates, brackets and expat rules (2026)",[253,254,255,256,257,258,259],{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},{"title":172,"slug":173,"icon":174},"tax","\u002Fcountry\u002Funited-kingdom\u002Fincome-tax",[263],{"title":179,"path":180,"flag":64},[],{"title":221,"description":230},"country\u002Funited-kingdom\u002Fincome-tax",[268,272,275,277],{"label":269,"value":270,"note":271},"Personal allowance","GBP 12,570","Frozen for 2026\u002F27",{"label":273,"value":45,"note":274},"Basic rate","England, Wales, NI",{"label":276,"value":186,"note":187},"Top rate",{"label":278,"value":279,"note":280},"Payroll NI","8% \u002F 15%","Employee \u002F employer",[],[283,285,288,291,294],{"band":284,"rate":189,"note":269},"Up to GBP 12,570",{"band":286,"rate":45,"note":287},"GBP 12,571 to GBP 50,270","Basic rate in England, Wales and Northern Ireland",{"band":289,"rate":205,"note":290},"GBP 50,271 to GBP 125,140","Higher rate in England, Wales and Northern Ireland",{"band":292,"rate":186,"note":293},"Over GBP 125,140","Additional rate in England, Wales and Northern Ireland",{"band":295,"rate":296,"note":297},"Scotland","19% to 48%","Separate non-savings, non-dividend rates apply",[299,301,302,305,308],{"label":88,"value":300,"badge":202},"20% to 45%",{"label":269,"value":270},{"label":303,"value":304},"Scottish top rate","48%",{"label":306,"value":307},"Employee National Insurance","8%",{"label":309,"value":310},"Employer National Insurance","15%",[],[313,314,315],"The UK has a separate dividend allowance and savings rules, so not all investment income is taxed the same way as salary.","Employee and employer National Insurance can materially raise the real cost of wages, even when the income tax band looks manageable.","Making Tax Digital for Income Tax starts on 6 April 2026 for qualifying sole traders and landlords, with lower thresholds coming in 2027 and 2028.","0UEXXiH2ThothRR1KwF_rNQ4Wq0dGbbFWO1cfE58l8I",{"id":318,"title":319,"bestFor":320,"body":325,"country":36,"countryFacts":332,"countrySlug":37,"description":329,"excerpt":40,"extension":41,"faqs":333,"flag":64,"heroImage":40,"howItWorks":343,"lastUpdated":142,"meta":347,"metaDescription":348,"metaTitle":349,"navigation":71,"otherTaxes":350,"pageType":260,"path":358,"relatedFormations":359,"relatedGuides":361,"seo":362,"stem":363,"summaryCards":364,"taxBracketSections":377,"taxBrackets":378,"taxRates":379,"taxSlug":162,"taxType":92,"visas":387,"watchOut":388,"__hash__":392},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax.md","Corporate tax in United Kingdom",[111,321,322,323,324],"Agencies","SaaS businesses","Holding companies","Trading groups",{"type":17,"value":326,"toc":330},[327],[20,328,329],{},"UK corporate tax is straightforward on the headline rate and less straightforward in practice. Thresholds, associated companies, VAT, payroll and withholding rules all affect the real cost of running a company.",{"title":33,"searchDepth":34,"depth":34,"links":331},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[334,337,340],{"question":335,"answer":336},"Does the UK have a corporation tax?","Yes. The UK charges corporation tax on company profits, with a 25% main rate and a 19% small profits rate.",{"question":338,"answer":339},"Do all companies pay 25%?","No. Smaller companies can pay 19%, and companies with profits between GBP 50,000 and GBP 250,000 may qualify for marginal relief.",{"question":341,"answer":342},"Are UK company dividends taxed at source?","Ordinary UK company dividends usually are not subject to withholding tax, although the shareholder may still owe dividend tax personally.",[344,345,346],"UK companies pay corporation tax on taxable profits. The main rate is 25% if profits are above GBP 250,000, the small profits rate is 19% if profits are GBP 50,000 or less, and marginal relief applies between the two.","Associated companies reduce the GBP 50,000 and GBP 250,000 thresholds, so group structures can move a company into a higher effective rate faster than expected.","UK-resident companies are generally taxed on worldwide profits. Returns are usually due 12 months after the end of the accounting period, and the tax bill is usually due 9 months and 1 day after the period end.",{},"United Kingdom corporate tax guide for 2026. See the 25% main rate, 19% small profits rate, marginal relief, VAT, payroll costs and filing deadlines.","United Kingdom corporate tax: company tax rates and deadlines (2026)",[351,352,353,354,355,356,357],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":98,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},{"title":172,"slug":173,"icon":174},"\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax",[360],{"title":179,"path":180,"flag":64},[],{"title":319,"description":329},"country\u002Funited-kingdom\u002Fcorporate-tax",[365,368,371,375],{"label":366,"value":192,"note":367},"Main rate","Profits over GBP 250k",{"label":369,"value":46,"note":370},"Small profits rate","Profits up to GBP 50k",{"label":372,"value":373,"note":374},"Marginal relief","GBP 50k-250k","Thresholds shrink with associates",{"label":211,"value":45,"note":376},"Usually separate",[],[],[380,382,383,386],{"label":381,"value":192,"badge":366},"Corporation tax",{"label":369,"value":46},{"label":384,"value":385},"Marginal relief band","GBP 50,000 to GBP 250,000",{"label":211,"value":45},[],[389,390,391],"Large companies with taxable profits above GBP 1.5 million pay Corporation Tax in instalments, not just at year end.","UK dividends generally have no withholding tax, but interest and some royalties can be subject to 20% withholding, with a proposal to raise UK interest withholding to 22% from 6 April 2027.","Payroll National Insurance, VAT and Companies House filings can matter almost as much as the corporation tax rate itself.","AOgmaIaLMLG74xQhN15LQac0Yu-BYSkx3h3Eyhx9CIU",{"id":394,"title":395,"bestFor":396,"body":400,"country":36,"countryFacts":407,"countrySlug":37,"description":404,"excerpt":40,"extension":41,"faqs":408,"flag":64,"heroImage":40,"howItWorks":418,"lastUpdated":142,"meta":422,"metaDescription":423,"metaTitle":424,"navigation":71,"otherTaxes":425,"pageType":260,"path":433,"relatedFormations":434,"relatedGuides":436,"seo":437,"stem":438,"summaryCards":439,"taxBracketSections":452,"taxBrackets":453,"taxRates":454,"taxSlug":159,"taxType":95,"visas":461,"watchOut":462,"__hash__":466},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax.md","Capital gains tax in United Kingdom",[397,112,224,398,399],"Shareholders","Crypto holders","Business owners",{"type":17,"value":401,"toc":405},[402],[20,403,404],{},"UK capital gains tax is now a real planning tax for investors and business owners. The headline rates changed again in 2026, so disposal timing, reliefs and allowances matter.",{"title":33,"searchDepth":34,"depth":34,"links":406},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[409,412,415],{"question":410,"answer":411},"What is the UK capital gains tax rate?","For most individuals in 2026\u002F27, the rate is 18% if you are a basic-rate taxpayer and 24% if you are a higher or additional-rate taxpayer.",{"question":413,"answer":414},"Is there an annual CGT allowance?","Yes. The annual exempt amount is GBP 3,000 for 2026\u002F27.",{"question":416,"answer":417},"Are UK homes taxed on capital gains?","Usually no, if the property qualifies as your main home. However, letting, business use or an overseas residence position can create taxable gains.",[419,420,421],"UK capital gains tax applies when individuals dispose of chargeable assets such as shares, funds, second homes, cryptoassets and other investment assets. Your income tax band helps determine the rate.","From 6 April 2026, gains are charged at 18% for basic-rate taxpayers and 24% for higher and additional-rate taxpayers. Trustees and personal representatives generally pay 24%, and Business Asset Disposal Relief is 18% from the same date.","The annual exempt amount is GBP 3,000. Main homes are often exempt under private residence relief, but business use, letting and non-UK residence can change the result.",{},"United Kingdom capital gains tax guide for 2026\u002F27. See the GBP 3,000 allowance, 18% and 24% rates, Business Asset Disposal Relief and main-home exemptions.","United Kingdom capital gains tax: rates, allowance and reliefs (2026)",[426,427,428,429,430,431,432],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},{"title":172,"slug":173,"icon":174},"\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax",[435],{"title":179,"path":180,"flag":64},[],{"title":395,"description":404},"country\u002Funited-kingdom\u002Fcapital-gains-tax",[440,443,447,449],{"label":441,"value":442,"note":271},"Annual exempt amount","GBP 3,000",{"label":444,"value":445,"note":446},"Basic rate CGT","18%","From 6 April 2026",{"label":448,"value":195,"note":446},"Higher rate CGT",{"label":450,"value":445,"note":451},"BADR rate","Business disposals",[],[],[455,456,457,459],{"label":441,"value":442},{"label":444,"value":445},{"label":458,"value":195},"Higher and additional rate CGT",{"label":460,"value":445},"Business Asset Disposal Relief",[],[463,464,465],"Business Asset Disposal Relief rose to 18% for disposals on or after 6 April 2026.","Carried interest received from 6 April 2026 is taxed as income and subject to National Insurance contributions instead of CGT.","Losses, residence status and asset type can change the effective rate, especially for property and business disposals.","C9X8UP_1xWVKEfN68WqacuwZ5iy3JTlKiAtMYiEdtOM",{"id":468,"title":469,"bestFor":470,"body":473,"country":36,"countryFacts":480,"countrySlug":37,"description":477,"excerpt":40,"extension":41,"faqs":481,"flag":64,"heroImage":40,"howItWorks":491,"lastUpdated":142,"meta":495,"metaDescription":496,"metaTitle":497,"navigation":71,"otherTaxes":498,"pageType":260,"path":506,"relatedFormations":507,"relatedGuides":509,"seo":510,"stem":511,"summaryCards":512,"taxBracketSections":526,"taxBrackets":527,"taxRates":528,"taxSlug":165,"taxType":98,"visas":538,"watchOut":539,"__hash__":543},"taxes\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax.md","Dividend tax in United Kingdom",[397,111,471,112,472],"UK company owners","Family companies",{"type":17,"value":474,"toc":478},[475],[20,476,477],{},"UK dividend tax is easy to underestimate because the allowance is small and the rates jump sharply with your income band. For owner-managers, dividend timing and salary mix still matter.",{"title":33,"searchDepth":34,"depth":34,"links":479},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[482,485,488],{"question":483,"answer":484},"What is the UK dividend tax rate?","For 2026\u002F27, the UK dividend tax rates are 10.75%, 35.75% and 39.35%, depending on your income tax band.",{"question":486,"answer":487},"Is there a dividend allowance?","Yes. The dividend allowance is GBP 500 for 2026\u002F27.",{"question":489,"answer":490},"Do UK companies withhold dividend tax?","Ordinary UK company dividends usually do not have withholding tax. The shareholder may still owe personal dividend tax later.",[492,493,494],"Dividend tax applies after your personal allowance and the separate dividend allowance. Dividends from ISA holdings stay tax-free, but dividends from ordinary company shares can still be taxable once you are above the allowance.","For 6 April 2026 to 5 April 2027, dividend tax rates are 10.75% for basic-rate taxpayers, 35.75% for higher-rate taxpayers and 39.35% for additional-rate taxpayers.","Ordinary UK company dividends are usually paid without withholding tax. Scotland and Wales use the same dividend tax rates as the rest of the UK.",{},"United Kingdom dividend tax guide for 2026\u002F27. See the GBP 500 dividend allowance, 10.75% \u002F 35.75% \u002F 39.35% rates and withholding tax rules.","United Kingdom dividend tax: rates and allowance (2026)",[499,500,501,502,503,504,505],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":168,"slug":169,"icon":170},{"title":172,"slug":173,"icon":174},"\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax",[508],{"title":179,"path":180,"flag":64},[],{"title":469,"description":477},"country\u002Funited-kingdom\u002Fdividend-tax",[513,517,520,523],{"label":514,"value":515,"note":516},"Dividend allowance","GBP 500","For 2026\u002F27",{"label":273,"value":518,"note":519},"10.75%","After allowance",{"label":521,"value":522,"note":519},"Higher rate","35.75%",{"label":524,"value":525,"note":519},"Additional rate","39.35%",[],[],[529,530,532,534,536],{"label":514,"value":515},{"label":531,"value":518},"Basic rate dividend tax",{"label":533,"value":522},"Higher rate dividend tax",{"label":535,"value":525},"Additional rate dividend tax",{"label":537,"value":189},"Withholding tax on ordinary dividends",[],[540,541,542],"The dividend allowance is only GBP 500, so even modest portfolios can produce a tax bill once the allowance is used up.","Dividends sit on top of your other income when HMRC decides which band you are in.","REIT and PAIF distributions can have separate withholding rules, so not every payment that looks like a dividend is taxed the same way.","FDeSLNSPpInsWYK0HQskztbj8982WUTTnSJ58r4bHMc",{"id":545,"title":546,"bestFor":547,"body":551,"country":36,"countryFacts":558,"countrySlug":37,"description":555,"excerpt":40,"extension":41,"faqs":559,"flag":64,"heroImage":40,"howItWorks":568,"lastUpdated":142,"meta":573,"metaDescription":574,"metaTitle":575,"navigation":71,"otherTaxes":576,"pageType":260,"path":584,"relatedFormations":585,"relatedGuides":587,"seo":588,"stem":589,"summaryCards":590,"taxBracketSections":601,"taxBrackets":602,"taxRates":603,"taxSlug":153,"taxType":152,"visas":612,"watchOut":613,"__hash__":617},"taxes\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax.md","Wealth tax in United Kingdom",[548,113,112,549,550],"High-net-worth individuals","Family offices","Trustees",{"type":17,"value":552,"toc":556},[553],[20,554,555],{},"The UK does not charge a general wealth tax, but that does not make it a light-tax environment for assets. Most planning is about avoiding the wrong wrapper, not about escaping a wealth-tax return that does not exist.",{"title":33,"searchDepth":34,"depth":34,"links":557},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[560,562,565],{"question":133,"answer":561},"No. The UK does not have a general annual net wealth tax on individuals.",{"question":563,"answer":564},"What taxes hit wealth instead?","The main substitutes are inheritance tax, capital gains tax, ATED for certain enveloped homes, stamp duty on some property purchases and council tax on residential property.",{"question":566,"answer":567},"Is company ownership a wealth-tax solution?","Not automatically. Putting assets in a company can trigger ATED, corporation tax, dividend tax and other rules, so the wrapper matters as much as the headline rate.",[569,570,572],"The UK does not levy a broad annual tax on net wealth. That is why most UK tax summaries list net wealth or worth tax as not applicable.",{"Wealth planning in the UK is really a mix of other taxes":571},"inheritance tax on death and some lifetime transfers, capital gains tax on disposals, Annual Tax on Enveloped Dwellings for certain companies that own high-value UK homes, and property taxes such as SDLT and council tax.","For many owners the key question is not whether there is a wealth tax, but whether assets should sit personally, in a company, in a trust or inside a relief-eligible structure.",{},"United Kingdom wealth tax guide for 2026. The UK has no general annual net wealth tax, but inheritance tax, capital gains tax, ATED and property taxes still matter.","United Kingdom wealth tax: does the UK have one? (2026)",[577,578,579,580,581,582,583],{"title":148,"slug":149,"icon":150},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},{"title":172,"slug":173,"icon":174},"\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax",[586],{"title":179,"path":180,"flag":64},[],{"title":546,"description":555},"country\u002Funited-kingdom\u002Fwealth-tax",[591,593,595,597],{"label":152,"value":189,"note":592},"No general net wealth tax",{"label":101,"value":205,"note":594},"Estates and gifts",{"label":95,"value":195,"note":596},"On disposals",{"label":598,"value":599,"note":600},"ATED","GBP 500k+","Enveloped dwellings",[],[],[604,607,608,609],{"label":605,"value":189,"badge":606},"Net wealth tax","None",{"label":101,"value":205},{"label":95,"value":195},{"label":610,"value":611},"ATED scope","GBP 500,000+",[],[614,615,616],"A zero wealth-tax rate does not mean low asset taxation. UK residents can still face IHT, CGT and property-related taxes that are economically similar to wealth taxation.","ATED mainly affects companies and other non-natural persons that own UK residential property above GBP 500,000, with reliefs for genuine commercial use.","The UK moved inheritance-tax residence rules away from domicile from 6 April 2025, so cross-border wealth planning needs residence-based advice.","BXkUg182It8d34ZY7hbPBNKQoK4AiKWt6iEaOmWOeLg",{"id":619,"title":620,"bestFor":621,"body":624,"country":36,"countryFacts":631,"countrySlug":37,"description":628,"excerpt":40,"extension":41,"faqs":632,"flag":64,"heroImage":40,"howItWorks":642,"lastUpdated":142,"meta":646,"metaDescription":647,"metaTitle":648,"navigation":71,"otherTaxes":649,"pageType":260,"path":657,"relatedFormations":658,"relatedGuides":660,"seo":661,"stem":662,"summaryCards":663,"taxBracketSections":678,"taxBrackets":679,"taxRates":680,"taxSlug":156,"taxType":101,"visas":688,"watchOut":689,"__hash__":693},"taxes\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax.md","Inheritance tax in United Kingdom",[622,113,623,550,114],"Estate planners","Family businesses",{"type":17,"value":625,"toc":629},[626],[20,627,628],{},"UK inheritance tax is one of the biggest planning points for property owners, family businesses and international families. The current rules depend on thresholds, spousal transfers, lifetime gifts and residence status.",{"title":33,"searchDepth":34,"depth":34,"links":630},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[633,636,639],{"question":634,"answer":635},"What is the UK inheritance tax rate?","The standard rate is 40% on the part of the estate above the available threshold.",{"question":637,"answer":638},"How much can I leave tax-free?","The main nil-rate band is GBP 325,000. A further residence nil-rate band of up to GBP 175,000 may apply if a qualifying home passes to direct descendants.",{"question":640,"answer":641},"Do gifts avoid inheritance tax?","Not always. Many gifts are potentially exempt transfers and become taxable if the donor dies within seven years. Transfers into most trusts can be immediately chargeable.",[643,644,645],"Inheritance Tax is charged on the value of a person’s estate on death, and on some lifetime transfers. The standard rate is 40% on the part of the estate above the available threshold.","The nil-rate band is GBP 325,000 and the residence nil-rate band can add up to GBP 175,000 when a qualifying home is left to direct descendants. Unused allowances can usually transfer to a surviving spouse or civil partner.","Lifetime gifts can become taxable if the donor dies within seven years. From 6 April 2025, domicile was replaced by long-term UK residence for IHT purposes, which matters for overseas assets and trusts.",{},"United Kingdom inheritance tax guide for 2026. See the 40% rate, GBP 325,000 nil-rate band, GBP 175,000 residence nil-rate band, seven-year gift rules and the 2025 residence changes.","United Kingdom inheritance tax: thresholds, gifts and residence rules (2026)",[650,651,652,653,654,655,656],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},{"title":172,"slug":173,"icon":174},"\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax",[659],{"title":179,"path":180,"flag":64},[],{"title":620,"description":628},"country\u002Funited-kingdom\u002Finheritance-tax",[664,667,671,675],{"label":665,"value":205,"note":666},"Inheritance tax rate","On taxable estate value",{"label":668,"value":669,"note":670},"Nil-rate band","GBP 325,000","Frozen through 2030\u002F31",{"label":672,"value":673,"note":674},"Residence nil-rate band","GBP 175,000","For direct descendants",{"label":676,"value":189,"note":677},"Spouse exemption","Usually exempt",[],[],[681,683,684,685],{"label":682,"value":205},"Standard inheritance tax",{"label":668,"value":669},{"label":672,"value":673},{"label":686,"value":687},"Lifetime gifts","Potentially 0% to 40%",[],[690,691,692],"The nil-rate band, residence nil-rate band and taper threshold are frozen through 2030\u002F31.","From Budget 2025, the combined 100% Agricultural Property Relief and Business Property Relief allowance is also frozen at GBP 1 million for 2030\u002F31.","The UK long-term residence rules now matter more than domicile for many cross-border estates.","piN4KL5VliEvgactLYlHiO2y37kqckbeMkRbSWz_7Gg",{"index":695,"details":767},{"id":696,"title":697,"bestFor":698,"body":701,"country":38,"countryFacts":708,"countrySlug":39,"description":705,"excerpt":40,"extension":41,"faqs":711,"flag":65,"heroImage":40,"howItWorks":721,"lastUpdated":142,"meta":725,"metaDescription":726,"metaTitle":727,"navigation":71,"otherTaxes":728,"pageType":175,"path":735,"relatedFormations":736,"relatedGuides":737,"seo":738,"stem":739,"summaryCards":740,"taxBracketSections":750,"taxBrackets":751,"taxRates":752,"taxSlug":40,"taxType":40,"visas":761,"watchOut":762,"__hash__":766},"taxes\u002Fcountry\u002Fcyprus\u002Findex.md","Taxes in Cyprus",[111,112,699,700,323],"Remote workers","High earners",{"type":17,"value":702,"toc":706},[703],[20,704,705],{},"Cyprus combines an EU business base with a relatively low-tax system, but the useful planning work is in the details: updated 2026 income bands, dividend rules, property gains, payroll contributions and the new corporate tax rate.",{"title":33,"searchDepth":34,"depth":34,"links":707},[],{"region":123,"currency":709,"taxTreaties":710,"euBlacklist":126,"fatfStatus":127},"EUR","65+",[712,715,718],{"question":713,"answer":714},"Is Cyprus a low-tax country?","Yes, Cyprus is low-tax by EU standards, but not tax-free. The main 2026 headline rates are 15% corporate tax, 0% - 35% personal income tax and 20% capital gains tax on Cyprus immovable property.",{"question":716,"answer":717},"Does Cyprus have wealth or inheritance tax?","No. Cyprus does not levy a net wealth tax or inheritance tax.",{"question":719,"answer":720},"What else should I check besides income tax?","Check VAT, payroll social insurance, GESY, dividend rules, capital gains tax on property, stamp duty, land transfer fees and the 2026 tax reform changes.",[722,723,724],"Cyprus taxes resident individuals on worldwide income, but the 2026 reform lifted the tax-free threshold to EUR 22,000 and widened the bands. Nonresidents are taxed only on specific Cyprus-source income.","The country still has no net wealth tax and no inheritance tax, while dividend and interest planning now matters more because the 2026 reform reduced Special Defence Contribution on dividends to 5% for profits earned after 1 January 2026 and abolished SDC on rents. Cyprus also keeps 19% VAT, payroll social insurance and GESY contributions.","For companies, the big headline is the 15% corporate tax rate from 2026, alongside a broad exemption for share disposal gains and a separate 20% capital gains tax on Cyprus immovable property and property-rich companies.",{},"Cyprus tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in Cyprus: income, wealth, corporate and dividend tax (2026)",[729,730,731,732,733,734],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},"\u002Fcountry\u002Fcyprus",[],[],{"title":697,"description":705},"country\u002Fcyprus\u002Findex",[741,744,746,748],{"label":148,"value":742,"note":743},"0% - 35%","€22,000 tax-free from 2026",{"label":152,"value":189,"note":745},"No net wealth tax",{"label":92,"value":310,"note":747},"From 1 Jan 2026",{"label":95,"value":45,"note":749},"Mostly immovable property",[],[],[753,754,755,756,757,758,760],{"label":148,"value":742,"badge":202},{"label":152,"value":189},{"label":101,"value":189},{"label":95,"value":45},{"label":92,"value":310},{"label":98,"value":759},"0% \u002F 5%",{"label":211,"value":46},[],[763,764,765],"Cyprus is not tax-free. VAT, social insurance, GESY, land transfer fees and payroll reporting still matter.","The 2026 reform changed core rates and thresholds, so pre-2026 and post-2026 income should be treated separately.","Cyprus also tightened anti-abuse and low-tax-jurisdiction rules, so cross-border structures need substance and treaty checks.","1yiXjLP5bHMK_OaEEv8HrbL0MSQkaddgCWookxNZXSY",{"income-tax":768,"corporate-tax":858,"capital-gains-tax":930,"dividend-tax":997,"wealth-tax":1067,"inheritance-tax":1134},{"id":769,"title":770,"bestFor":771,"body":772,"country":38,"countryFacts":779,"countrySlug":39,"description":776,"excerpt":40,"extension":41,"faqs":780,"flag":65,"heroImage":66,"howItWorks":790,"lastUpdated":142,"meta":794,"metaDescription":795,"metaTitle":796,"navigation":71,"otherTaxes":797,"pageType":260,"path":803,"relatedFormations":804,"relatedGuides":805,"seo":806,"stem":807,"summaryCards":808,"taxBracketSections":823,"taxBrackets":824,"taxRates":841,"taxSlug":149,"taxType":148,"visas":852,"watchOut":853,"__hash__":857},"taxes\u002Fcountry\u002Fcyprus\u002Fincome-tax.md","Income tax in Cyprus",[110,225,114,111,700],{"type":17,"value":773,"toc":777},[774],[20,775,776],{},"Cyprus income tax is still straightforward at a high level, but the 2026 reform changed the moving parts that matter most: the threshold, filing rules, residence tests and payroll deductions.",{"title":33,"searchDepth":34,"depth":34,"links":778},[],{"region":123,"currency":709,"taxTreaties":710,"euBlacklist":126,"fatfStatus":127},[781,784,787],{"question":782,"answer":783},"What is the income tax rate in Cyprus?","Cyprus has progressive personal income tax rates from 0% to 35%. From tax year 2026, the first EUR 22,000 of taxable income is taxed at 0%.",{"question":785,"answer":786},"Do expats pay Cyprus income tax?","Expats who are Cyprus tax residents are taxed on worldwide income. Nonresidents are taxed only on specified Cyprus-source income.",{"question":788,"answer":789},"What payroll taxes apply in Cyprus?","The main payroll costs are social insurance and GESY. For 2026, employee and employer social insurance is 8.8% up to the annual cap, and GESY generally applies at 2.65% on the employee side.",[791,792,793],"Cyprus income tax applies to worldwide income if you are Cyprus tax resident. Nonresidents are taxed only on certain Cyprus-source income. From the 2026 tax year, the tax-free threshold is EUR 22,000 and the top rate remains 35%.","The 2026 bands are EUR 0-22,000 at 0%, EUR 22,001-32,000 at 20%, EUR 32,001-42,000 at 25%, EUR 42,001-72,000 at 30% and over EUR 72,000 at 35%.","Payroll planning matters. Employee and employer social insurance is 8.8% up to the 2026 insurable-earnings cap, and GESY contributions generally apply on salary, self-employment, pensions, rental income and other income categories at the statutory rates.",{},"Cyprus income tax guide for 2026. See the new EUR 22,000 threshold, 0% to 35% bands, social insurance, GESY and residency rules.","Cyprus income tax: rates, bands and expat rules (2026)",[798,799,800,801,802],{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},"\u002Fcountry\u002Fcyprus\u002Fincome-tax",[],[],{"title":770,"description":776},"country\u002Fcyprus\u002Fincome-tax",[809,811,815,819],{"label":88,"value":742,"note":810},"Progressive bands",{"label":812,"value":813,"note":814},"Tax-free threshold","€22,000","From tax year 2026",{"label":816,"value":817,"note":818},"Social insurance","8.8%","Employee rate",{"label":820,"value":821,"note":822},"GESY","2.65%","On most income",[],[825,828,831,834,837],{"band":826,"rate":189,"note":827},"€0 - €22,000","New 2026 threshold",{"band":829,"rate":45,"note":830},"€22,001 - €32,000","Applies only above the threshold",{"band":832,"rate":192,"note":833},"€32,001 - €42,000","Progressive band",{"band":835,"rate":836,"note":833},"€42,001 - €72,000","30%",{"band":838,"rate":839,"note":840},"Over €72,000","35%","Highest marginal rate",[842,843,845,846,848,850],{"label":88,"value":742,"badge":202},{"label":844,"value":839},"Top marginal rate",{"label":812,"value":813},{"label":847,"value":817},"Employee social insurance",{"label":849,"value":817},"Employer social insurance",{"label":851,"value":821},"GESY employee rate",[],[854,855,856],"The 60-day residency rules were updated in the 2026 reform, so residence planning now needs a fresh review.","Dividend income is usually not taxed under PIT, but resident domiciled individuals can still face Special Defence Contribution on dividends.","Rental income is still relevant for income tax and GESY, even though the 2026 reform removed SDC on rents.","gwJk2wNNFHevBZlBcPjvg2wnAYZ5WdsQB3po4dBccM0",{"id":859,"title":860,"bestFor":861,"body":864,"country":38,"countryFacts":871,"countrySlug":39,"description":868,"excerpt":40,"extension":41,"faqs":872,"flag":65,"heroImage":66,"howItWorks":882,"lastUpdated":142,"meta":886,"metaDescription":887,"metaTitle":888,"navigation":71,"otherTaxes":889,"pageType":260,"path":895,"relatedFormations":896,"relatedGuides":897,"seo":898,"stem":899,"summaryCards":900,"taxBracketSections":912,"taxBrackets":913,"taxRates":914,"taxSlug":162,"taxType":92,"visas":923,"watchOut":924,"__hash__":929},"taxes\u002Fcountry\u002Fcyprus\u002Fcorporate-tax.md","Corporate tax in Cyprus",[323,111,862,112,863],"Regional operators","MNE groups",{"type":17,"value":865,"toc":869},[866],[20,867,868],{},"Cyprus remains a strong holding-company jurisdiction, but the 2026 reform makes the planning more nuanced. The 15% rate is now the starting point, not the whole story.",{"title":33,"searchDepth":34,"depth":34,"links":870},[],{"region":123,"currency":709,"taxTreaties":710,"euBlacklist":126,"fatfStatus":127},[873,876,879],{"question":874,"answer":875},"What is the corporate tax rate in Cyprus?","The standard corporate tax rate is 15% for tax years starting on or after 1 January 2026.",{"question":877,"answer":878},"Are capital gains taxed at company level in Cyprus?","Gains from selling shares and other securities are generally exempt from Cyprus corporate income tax. Property gains follow the separate capital gains tax rules.",{"question":880,"answer":881},"Is Cyprus good for holding companies?","Often yes, because Cyprus still has broad share-gain exemptions and no general dividend withholding tax. The main caveats are substance, defensive WHT rules, Pillar Two and VAT.",[883,884,885],"Cyprus tax resident companies are taxed on worldwide income. The standard corporate income tax rate increased from 12.5% to 15% from 1 January 2026.","Gains from selling shares, bonds and other securities are generally exempt from Cyprus corporate income tax, which is one reason Cyprus remains popular for holding companies and investment structures.","Large multinational groups still need to model Pillar Two. Cyprus applies a domestic minimum top-up tax for in-scope groups, and defensive rules can impose 5% or 17% withholding on certain related-company dividends paid to low-tax or EU non-cooperative jurisdictions.",{},"Cyprus corporate tax guide for companies and founders. See the 15% rate, DMTT, share gain exemptions, dividend rules and 2026 reform changes.","Cyprus corporate tax: company tax rate and 2026 rules",[890,891,892,893,894],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":98,"slug":165,"icon":166},"\u002Fcountry\u002Fcyprus\u002Fcorporate-tax",[],[],{"title":860,"description":868},"country\u002Fcyprus\u002Fcorporate-tax",[901,903,906,910],{"label":92,"value":310,"note":902},"Standard rate from 2026",{"label":904,"value":310,"note":905},"DMTT","Large groups",{"label":907,"value":908,"note":909},"Dividend WHT","0% \u002F 5% \u002F 17%","Jurisdiction-based",{"label":911,"value":189,"note":677},"Share gains",[],[],[915,918,920,922],{"label":916,"value":310,"badge":917},"Standard CIT","From 2026",{"label":919,"value":310},"Domestic minimum top-up tax",{"label":921,"value":189},"Share disposal gains",{"label":907,"value":908},[],[925,927,928],{"The 2026 reform changed more than the headline rate":926},"residence rules, anti-abuse rules, transfer pricing thresholds and crypto taxation all moved.","Cyprus generally does not tax dividends or share gains at company level, but certain related-company dividends paid to low-tax or EU non-cooperative jurisdictions can trigger defensive withholding.","VAT, payroll costs and substance still matter even in a low-tax structure.","8HNN2KZPNpVZKffkHTKWDsJYi4KYDlxkaacozS7iMW0",{"id":931,"title":932,"bestFor":933,"body":934,"country":38,"countryFacts":941,"countrySlug":39,"description":938,"excerpt":40,"extension":41,"faqs":942,"flag":65,"heroImage":66,"howItWorks":952,"lastUpdated":142,"meta":956,"metaDescription":957,"metaTitle":958,"navigation":71,"otherTaxes":959,"pageType":260,"path":965,"relatedFormations":966,"relatedGuides":967,"seo":968,"stem":969,"summaryCards":970,"taxBracketSections":981,"taxBrackets":982,"taxRates":983,"taxSlug":159,"taxType":95,"visas":991,"watchOut":992,"__hash__":996},"taxes\u002Fcountry\u002Fcyprus\u002Fcapital-gains-tax.md","Capital gains tax in Cyprus",[112,398,113,111,549],{"type":17,"value":935,"toc":939},[936],[20,937,938],{},"Cyprus is still unusually friendly for share disposals, but its capital gains tax is very real for property. The 2026 reform mainly changes the reliefs and the crypto carve-out, not the basic 20% property rate.",{"title":33,"searchDepth":34,"depth":34,"links":940},[],{"region":123,"currency":709,"taxTreaties":710,"euBlacklist":126,"fatfStatus":127},[943,946,949],{"question":944,"answer":945},"Does Cyprus tax capital gains?","Yes, but mainly on Cyprus immovable property and property-rich companies. Most share and securities disposals are exempt.",{"question":947,"answer":948},"Are crypto gains taxed in Cyprus?","Yes. From 2026, Cyprus applies an 8% flat tax to gains from cryptoassets, with same-year loss offset only.",{"question":950,"answer":951},"Are property gains taxed in Cyprus?","Yes. The headline CGT rate is 20%, although the 2026 reform increased the main exemptions for a home, agricultural land and the general lifetime exemption.",[953,954,955],"Cyprus capital gains tax is a separate tax from corporate tax. It is charged at 20% on gains from disposing of immovable property in Cyprus and on shares of companies that directly or indirectly own Cyprus immovable property, subject to treaty rules.","Gains from the disposal of shares, bonds and other securities are generally exempt from tax in Cyprus. The 2026 reform preserves this securities exemption, while property-company disposals remain subject to the separate CGT rules.","The 2026 reform increased the main CGT reliefs and introduced an 8% flat income tax rate for gains from cryptoassets, with losses offsettable only against the same person's cryptoasset gains in the same year.",{},"Cyprus capital gains tax guide for investors and property owners. See the 20% property rate, securities exemption, 2026 reliefs and 8% crypto tax.","Cyprus capital gains tax: property, shares and crypto (2026)",[960,961,962,963,964],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},"\u002Fcountry\u002Fcyprus\u002Fcapital-gains-tax",[],[],{"title":932,"description":938},"country\u002Fcyprus\u002Fcapital-gains-tax",[971,973,975,977],{"label":95,"value":45,"note":972},"Cyprus property gains",{"label":974,"value":189,"note":677},"Shares and securities",{"label":976,"value":307,"note":917},"Crypto gains",{"label":978,"value":979,"note":980},"Main home exemption","€150,000","From 2026 reform",[],[],[984,986,988,989],{"label":985,"value":45,"badge":366},"Property gains tax",{"label":987,"value":189},"Securities gains",{"label":976,"value":307},{"label":990,"value":189},"Listed shares",[],[993,994,995],"Cyprus CGT mainly matters for real estate, not for ordinary share investing.","The 2026 reform widened reliefs, but treaty wording still matters for property-rich company disposals.","Real estate sales can also involve land-transfer fees and other transaction costs even where CGT relief applies.","rTQDUnGNA_t9HcqtxNsj5PG-GcgxPVLup5uC5sRCeZk",{"id":998,"title":999,"bestFor":1000,"body":1001,"country":38,"countryFacts":1008,"countrySlug":39,"description":1005,"excerpt":40,"extension":41,"faqs":1009,"flag":65,"heroImage":66,"howItWorks":1019,"lastUpdated":142,"meta":1023,"metaDescription":1024,"metaTitle":1025,"navigation":71,"otherTaxes":1026,"pageType":260,"path":1032,"relatedFormations":1033,"relatedGuides":1034,"seo":1035,"stem":1036,"summaryCards":1037,"taxBracketSections":1051,"taxBrackets":1052,"taxRates":1053,"taxSlug":165,"taxType":98,"visas":1061,"watchOut":1062,"__hash__":1066},"taxes\u002Fcountry\u002Fcyprus\u002Fdividend-tax.md","Dividend tax in Cyprus",[112,323,111,549,114],{"type":17,"value":1002,"toc":1006},[1003],[20,1004,1005],{},"Cyprus dividends are still usually tax-efficient, but the 2026 reform changed the dividend story enough that you need to separate three cases: nonresident shareholders, Cyprus-domiciled residents and low-tax-jurisdiction recipients.",{"title":33,"searchDepth":34,"depth":34,"links":1007},[],{"region":123,"currency":709,"taxTreaties":710,"euBlacklist":126,"fatfStatus":127},[1010,1013,1016],{"question":1011,"answer":1012},"Does Cyprus tax dividends?","Usually no withholding tax applies, but Cyprus-domiciled resident individuals can owe 5% Special Defence Contribution on dividends from 2026 profits.",{"question":1014,"answer":1015},"Does Cyprus have dividend withholding tax?","Generally no, except for specific related-company payments to low-tax or EU non-cooperative jurisdictions, where 5% or 17% withholding can apply.",{"question":1017,"answer":1018},"Are non-doms taxed on dividends in Cyprus?","Usually no. Non-domiciled Cyprus tax residents are generally exempt from Special Defence Contribution on dividends.",[1020,1021,1022],"Cyprus generally does not levy withholding tax on dividends paid to nonresidents. For most inbound and outbound structures, the headline Cyprus dividend withholding rate is 0%.","For Cyprus tax resident individuals who are also domiciled for SDC purposes, dividends are subject to Special Defence Contribution at 5% on profits earned after 1 January 2026. Transitional rules apply for older profits.","Defensive rules can impose 5% withholding on certain dividends to associated companies in low-tax jurisdictions and 17% on certain dividends to associated companies in EU non-cooperative jurisdictions, so dividend routing needs a jurisdiction-by-jurisdiction check.",{},"Cyprus dividend tax guide for investors and founders. See the 0% general withholding tax, 5% SDC on resident dividends and 2026 low-tax rules.","Cyprus dividend tax: withholding tax and SDC rules (2026)",[1027,1028,1029,1030,1031],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},"\u002Fcountry\u002Fcyprus\u002Fdividend-tax",[],[],{"title":999,"description":1005},"country\u002Fcyprus\u002Fdividend-tax",[1038,1040,1044,1048],{"label":907,"value":189,"note":1039},"General rule",{"label":1041,"value":1042,"note":1043},"SDC on dividends","5%","Cyprus-domiciled residents",{"label":1045,"value":1046,"note":1047},"Low-tax WHT","5% \u002F 17%","Certain outbound cases",{"label":1049,"value":189,"note":1050},"Non-dom dividends","SDC exemption",[],[],[1054,1056,1058,1060],{"label":1055,"value":189,"badge":1039},"General dividend WHT",{"label":1057,"value":1042},"SDC on resident dividends",{"label":1059,"value":1046},"Dividend WHT to low-tax jurisdictions",{"label":1049,"value":189},[],[1063,1064,1065],"Dividends paid by a Cyprus company are usually simple for nonresident shareholders, but low-tax-jurisdiction and anti-abuse rules can change the answer.","Resident domiciled individuals still need to track SDC and GESY on dividend income.","Foreign withholding tax may still apply before the dividend reaches Cyprus.","ec9MJOOCKwSTHFF-gAr0hRYXW3iT6pAUtWxSdCHwg38",{"id":1068,"title":1069,"bestFor":1070,"body":1071,"country":38,"countryFacts":1078,"countrySlug":39,"description":1075,"excerpt":40,"extension":41,"faqs":1079,"flag":65,"heroImage":66,"howItWorks":1089,"lastUpdated":142,"meta":1094,"metaDescription":1095,"metaTitle":1096,"navigation":71,"otherTaxes":1097,"pageType":260,"path":1103,"relatedFormations":1104,"relatedGuides":1105,"seo":1106,"stem":1107,"summaryCards":1108,"taxBracketSections":1119,"taxBrackets":1120,"taxRates":1121,"taxSlug":153,"taxType":152,"visas":1128,"watchOut":1129,"__hash__":1133},"taxes\u002Fcountry\u002Fcyprus\u002Fwealth-tax.md","Wealth tax in Cyprus",[112,700,549,111,398],{"type":17,"value":1072,"toc":1076},[1073],[20,1074,1075],{},"Cyprus does not tax people on the annual size of their balance sheet. The real planning question is how property, dividends, capital gains and cross-border residence are taxed instead.",{"title":33,"searchDepth":34,"depth":34,"links":1077},[],{"region":123,"currency":709,"taxTreaties":710,"euBlacklist":126,"fatfStatus":127},[1080,1083,1086],{"question":1081,"answer":1082},"Does Cyprus have a wealth tax?","No. Cyprus does not levy a net wealth tax or annual asset tax.",{"question":1084,"answer":1085},"Is property taxed as wealth in Cyprus?","Not as a recurring wealth tax. Property can still trigger capital gains tax and land transfer fees when sold or transferred.",{"question":1087,"answer":1088},"Is Cyprus good for investors?","Cyprus is attractive for investors because it does not tax net wealth and it does not levy an annual wealth return. The remaining work is managing transaction taxes and foreign tax exposure.",[1090,1091,1093],"Cyprus does not levy a recurring net wealth tax on bank balances, shares, funds, private businesses, crypto assets or foreign assets. The old immovable property tax was repealed from 1 January 2017.",{"The main costs for wealthy individuals are transactional and compliance-related":1092},"capital gains tax on Cyprus immovable property, land transfer fees, VAT on certain transactions and reporting checks from banks and counterparties.","This is why Cyprus is better described as a no-wealth-tax jurisdiction rather than a no-tax jurisdiction.",{},"Cyprus wealth tax guide for investors and high earners. See the 0% net wealth tax position, property tax repeal and transaction tax caveats.","Cyprus wealth tax: net worth and asset tax rules (2026)",[1098,1099,1100,1101,1102],{"title":148,"slug":149,"icon":150},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},"\u002Fcountry\u002Fcyprus\u002Fwealth-tax",[],[],{"title":1069,"description":1075},"country\u002Fcyprus\u002Fwealth-tax",[1109,1110,1113,1116],{"label":152,"value":189,"note":745},{"label":1111,"value":189,"note":1112},"Net worth tax","No annual levy",{"label":1114,"value":189,"note":1115},"Immovable property tax","Repealed since 2017",{"label":1117,"value":126,"note":1118},"Annual filing","No wealth return",[],[],[1122,1124,1125,1127],{"label":605,"value":189,"badge":1123},"Zero",{"label":1111,"value":189},{"label":1126,"value":189},"Annual asset tax",{"label":1114,"value":189},[],[1130,1131,1132],"No wealth tax does not mean no reporting. Private banks and brokers can still ask for source-of-funds and tax-residence documents.","Real estate is the main place where Cyprus taxes capital, but that is handled through CGT and transfer fees rather than a yearly wealth tax.","If you are also tax resident elsewhere, that country may tax your worldwide assets even if Cyprus does not.","44ksYaKvNxXuYlP7VfgvqxFLLx3Is6c8RXY8AWeRoAM",{"id":1135,"title":1136,"bestFor":1137,"body":1139,"country":38,"countryFacts":1146,"countrySlug":39,"description":1143,"excerpt":40,"extension":41,"faqs":1147,"flag":65,"heroImage":66,"howItWorks":1157,"lastUpdated":142,"meta":1162,"metaDescription":1163,"metaTitle":1164,"navigation":71,"otherTaxes":1165,"pageType":260,"path":1171,"relatedFormations":1172,"relatedGuides":1173,"seo":1174,"stem":1175,"summaryCards":1176,"taxBracketSections":1189,"taxBrackets":1190,"taxRates":1191,"taxSlug":156,"taxType":101,"visas":1198,"watchOut":1199,"__hash__":1203},"taxes\u002Fcountry\u002Fcyprus\u002Finheritance-tax.md","Inheritance tax in Cyprus",[1138,114,112,700,399],"Families",{"type":17,"value":1140,"toc":1144},[1141],[20,1142,1143],{},"Cyprus has no inheritance tax, but it still has succession mechanics. The work is in avoiding delays, not in avoiding a tax rate.",{"title":33,"searchDepth":34,"depth":34,"links":1145},[],{"region":123,"currency":709,"taxTreaties":710,"euBlacklist":126,"fatfStatus":127},[1148,1151,1154],{"question":1149,"answer":1150},"Does Cyprus have inheritance tax?","No. Cyprus does not impose inheritance tax on estates where death occurred after 1 January 2000.",{"question":1152,"answer":1153},"Does Cyprus have estate duty?","No broad estate duty applies in Cyprus, but the estate administrator still has filing and administration duties.",{"question":1155,"answer":1156},"Do expats need a will in Cyprus?","Yes. Expats should still have a will and a clear asset list because banks, land registries and company transfers can otherwise be slow.",[1158,1159,1161],"Cyprus does not impose inheritance tax on a deceased person’s estate if the date of death is after 1 January 2000. There is also no broad estate duty or standalone gift tax regime for ordinary family transfers.",{"The tax issue is usually not the transfer itself, but the legal steps around it":1160},"wills, probate, title transfer, bank releases, company shares and the personal law that applies to the family.","The estate administrator must submit a statement of assets and liabilities within six months of death, so paperwork still matters even when the tax bill is zero.",{},"Cyprus inheritance tax guide for families and expats. See the 0% inheritance tax position, estate filing duty and succession planning notes.","Cyprus inheritance tax: estate and succession rules (2026)",[1166,1167,1168,1169,1170],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":98,"slug":165,"icon":166},"\u002Fcountry\u002Fcyprus\u002Finheritance-tax",[],[],{"title":1136,"description":1143},"country\u002Fcyprus\u002Finheritance-tax",[1177,1179,1182,1185],{"label":101,"value":189,"note":1178},"No estate levy",{"label":1180,"value":189,"note":1181},"Estate tax","Repealed",{"label":1183,"value":189,"note":1184},"Gift tax","No standalone gift tax",{"label":1186,"value":1187,"note":1188},"Estate filing","Yes","6-month statement",[],[],[1192,1193,1195,1196],{"label":101,"value":189,"badge":1123},{"label":1194,"value":189},"Estate duty",{"label":1183,"value":189},{"label":1197,"value":189},"Probate tax",[],[1200,1201,1202],"No inheritance tax does not remove the need for a will, especially for expats with Cyprus bank accounts, property or company interests.","Property transfers can still trigger capital gains tax or other transfer costs depending on the facts.","Heirs may still face tax reporting in their home country even if Cyprus charges no inheritance tax.","qidK2UwhzC0hOArko4KKYY5KfPqkaOqE4FHfrFSUQS4",1788594209257]