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Industry · Real Estate Investors

Cyprus for property investors — rental SDC abolished; income and gains need review

The 2026 reform abolished Cyprus SDC on rental income. Rental profits can still attract income or corporate tax, and property abroad can create local tax obligations. Share-sale treatment depends on the asset and other countries' rules.

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The Cyprus stack

Cyprus rules to review for real estate investors

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 rental income (from 1 Jan 2026)

Case-by-case

Share-sale and foreign-property tax

Review

Transfer, estate and foreign-property rules

Before comparing tax outcomes

The facts that matter for real estate investors

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.

  • Property holding structure reviewAssess ownership, management and tax before coordinating any Cyprus entity.
  • Investor residence assessmentReview personal residence and applicable non-dom dividend rules separately from property income.
  • Cross-border portfolio planningMap property jurisdictions, local tax and any source-country treaty or withholding questions with local counsel.
  • Succession and governance scopeIdentify ownership, family and succession documents required; do not assume a trust or company removes local forced-heirship rules.

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 real estate investors.

Tax

Rental SDC ended, other taxes remain

Cyprus abolished Special Defence Contribution on rental income from 2026. Rental profits can still be subject to personal or corporate income tax; immovable property abroad may be taxed where situated and share disposals require asset-specific review.

Legal

Property law is location-specific

Purchase, lease, financing and disposal documents depend on the law where each property sits. A Cyprus holding company does not displace local land, rental or transfer rules.

Banking & Ops

Financing depends on lender and asset

Banks assess location, valuation, borrower, debt service and source of funds. Loan-to-value, term and timing cannot be assumed for a foreign or Cyprus property portfolio.

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.

Property holding structure review

Assess ownership, management and tax before coordinating any Cyprus entity.

Investor residence assessment

Review personal residence and applicable non-dom dividend rules separately from property income.

Cross-border portfolio planning

Map property jurisdictions, local tax and any source-country treaty or withholding questions with local counsel.

Succession and governance scope

Identify ownership, family and succession documents required; do not assume a trust or company removes local forced-heirship rules.

Cyprus structuring for real estate investors, 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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Keep reading

Deeper guides for real estate investors

Also serving: Holding Companies · Funds & Family Offices

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.