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Industry · Funds & Family Offices

Cyprus for funds and family offices — regulation, residence and tax treatment

Eligible non-doms may be exempt from Cyprus Special Defence Contribution on dividends and interest. GHS, source-country tax, securities classification, fund licensing and personal residence require separate review.

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The Cyprus stack

Cyprus rules to review for funds & family offices

Cyprus Ltd

Corporate income tax (2026)

15%

Activity review

Income type, VAT and residence conditions

Case-by-case

+ Non-dom founder

Dividend SDC if eligible; GHS may apply

0%

Rates to review

15% standard CIT · IP Box only if eligible

Dividend SDC may be 0% for eligible non-doms; GHS and home-country tax may still apply.

Independent Cyprus advocates + auditors, coordinatedFixed fees, written in advance

0%

SDC on dividends/interest for eligible non-doms; GHS may apply

Case-by-case

Securities gains and source-country rules

17 yrs

Standard non-dom SDC window; extensions have separate conditions

Before comparing tax outcomes

The facts that matter for funds & family offices

A company rate alone does not determine what a founder keeps. A useful comparison needs the current residence and tax position of the owner, where the work is actually performed, the nature of the income, and the costs of operating and complying in both countries.

  • Principal residence assessmentReview personal residence and non-dom eligibility with source-country counsel where required.
  • Family investment company scopingAssess company, governance and succession options against asset locations and family objectives.
  • Fund-regulation feasibilityIf capital is pooled or managed for others, identify the appropriate vehicle, manager and CySEC questions before an application.
  • Banking and custody preparationAssemble beneficial-ownership, source-of-wealth and investment documents for independent provider review.

Illustrative savings claims are omitted until the assumptions and source-country rules can be verified for an individual case.

Why Cyprus, specifically

Three Cyprus rules to examine for funds & family offices.

Tax

Portfolio income needs line-by-line review

An eligible Cyprus-resident non-dom may be exempt from SDC on dividends and interest, while GHS, source-country withholding and tax elsewhere can still apply. Securities and property gains follow different rules.

Legal

Fund regulation depends on activity and investors

AIF, RAIF and other vehicles have different authorisation, manager, investor and marketing requirements. A family investment company is not automatically a regulated fund.

Banking & Ops

Custody and banking require documented funds

Private banks, custodians and administrators apply their own onboarding rules. Beneficial ownership, source of wealth, investment mandate and cross-border distribution need early documentation.

How it works

A practical sequence, with timing set by your case.

1Step 1

Describe your current position

Tell us where you live, where the business is managed, the income streams involved and what you want to change.

2Step 2

Review the legal and tax questions

We identify the relevant Cyprus and departure-country questions, required specialists, documents and any regulatory constraints.

3Step 3

Agree a written scope

Before paid work begins, you receive the proposed services, fixed fees, third-party costs and an indicative sequence of work.

Timing depends on document readiness, authority processing, bank and payment-provider onboarding, and immigration requirements. We set an indicative timeline in the written scope.

What we actually do

A written scope and fee before paid work begins.

One dedicated Zeno point of contact coordinates relevant independent Cyprus Bar advocates and accountants. Before work begins, you receive a written scope and an itemised fixed-fee quote, including any third-party charges.

Principal residence assessment

Review personal residence and non-dom eligibility with source-country counsel where required.

Family investment company scoping

Assess company, governance and succession options against asset locations and family objectives.

Fund-regulation feasibility

If capital is pooled or managed for others, identify the appropriate vehicle, manager and CySEC questions before an application.

Banking and custody preparation

Assemble beneficial-ownership, source-of-wealth and investment documents for independent provider review.

Cyprus structuring for funds & family offices, done properly.

Tell us about your situation. We will reply to arrange a free consultation, explain which independent specialist would handle your matter, and give you a written scope and fixed-fee quote before any paid work begins.

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Page last reviewed 23 October 2026. Estimates only — not legal, tax or financial advice.

Primary Cyprus rules behind these examples

The sources describe Cyprus rules, not a guaranteed outcome for your industry or home country. The IP Box requires qualifying assets, income and nexus; securities and forex-trading gains have different tax rules.