From France to Cyprus
France built a 20% floor under high earners. Cyprus built a ceiling at zero on dividends.
France stacks 45% top income tax, a high-earner surcharge, and a 20% minimum-tax floor on people with large incomes. Dividends and gains get a 30% flat tax. Leaving with a big shareholding triggers an exit tax — deferrable, but real. Cyprus answers with a 60-day residency route and 0% on dividends for 17 years.
20%
French high-earner minimum floor
30%
French flat tax on investments
0%
Cyprus non-dom on dividends
17 yrs
Cyprus non-dom window
- Cyprus lawyers + auditors, one team
- Founders from 12+ countries
- Fixed-fee written scopes
- Paphos · Limassol · Nicosia
Step 1 · France today
What you actually pay living in France
Here’s the headline tax burden a French founderfaces in 2026 — income tax, tax on dividends and investment income, wealth or property-style taxes, and anything due on the way out. Regional and social-security add-ons are included where they materially change the number.
| Top income tax | 45% above around €182,000, plus a 3% and 4% high-earner surcharge above €250k and €500k of reference income |
| High-earner minimum tax | A 20% effective floor on reference income above €250k (single) or €500k (couple) — prolonged into 2026 |
| Flat tax on dividends, interest and gains | 30% = 12.8% income tax + 17.2% social charges (no material change in 2026 — the floated CSG hike was not enacted) |
| Corporate tax | 25% standard; 15% on the first €42,500 of profit for qualifying smaller companies; temporary surcharge tiers for the largest groups |
| Exit tax on big shareholdings | If you hold a portfolio above €800,000 or at least 50% of a company and have been French-resident for 6 of the last 10 years, leaving triggers tax on the unrealised gain — automatic deferral for moves inside the EU |
| Real-estate wealth tax | 0.5%–1.5% on net French real-estate wealth above €1.3m |
| Social charges on investment income | 17.2% on investment income for French residents — stops on non-French assets when you leave |
| Inheritance tax (direct line) | 5–45% after a €100,000 per parent/child allowance; 15-year reset on the allowance |
Step 2 · Side by side
France vs Cyprus, line by line
Tap any row for the full “why this matters” explanation. The two columns are the two sides of the decision — what you pay today versus what you’d pay with Cyprus non-dom.
Interactive · 30-second estimate
See what a move to Cyprus is worth for you
Enter your annual distributed dividend income below. The calculator shows what you’d pay today in Franceversus what you’d pay as a Cyprus non-dom, with a live side-by-side.
Assumes the full amount is distributed as dividends (or equivalent investment income) and the France flat tax on investments (PFU) of 30% applies. Cyprus side assumes non-dom status plus the capped 2.65% health contribution. Real numbers depend on your full picture — we confirm on a free call.
France today
Tax paid
€75,000
You keep
€175,000
Cyprus non-dom
Tax paid
€4,770
You keep
€245,230
Your estimated saving
€70,230/ year
Over the 17-year Cyprus non-dom window: €1,193,910
28.1% of income back
Step 3 · Why the move
The structural issues driving French founders out in 2026
30% on every euro of investment income
The flat tax (income tax plus social charges) on dividends, interest and gains runs at 30%. Cyprus non-dom: 0% on dividends and interest for 17 years. On €500,000 of annual dividends the gap is roughly €150,000 a year — scale that over the 17-year window and the saved capital is an eight-figure number.
A 20% floor that catches most high earners
France's high-earner minimum tax puts a 20% effective floor on reference income above €250,000 for a single filer or €500,000 for a couple. Stacked on 45% income tax and the separate surcharge, real top effective rates comfortably cross 49%.
The exit tax catches most founders
If you've been French-resident for 6 of the last 10 years and either your portfolio is worth more than €800,000 or you own at least 50% of a company, leaving is treated as a sale on your gains. But the story ends better than it starts: moves inside the EU get automatic deferral without security, and the liability is wiped after two years (smaller holdings) or five (larger) if you stay in the EU and don't actually sell.
Step 4 · The Cyprus answer
Cyprus in one screen
The simplest founder tax position in the EU after the 2026 reform: low corporate rate, zero tax on dividends for non-doms for 17 years, no wealth tax, no inheritance tax. Six numbers tell most of the story.
Corporate income tax
15%
Flat; IP Box effective ≈3%
SDC on dividends (non-dom)
0%
For 17 years
Top personal tax
35%
First €22,000 at 0%
CGT on non-RE shares
0%
Only Cyprus real-estate shares are taxed
Wealth / net worth tax
None
No annual wealth levy
Inheritance / gift tax
None
Abolished decades ago; not coming back
Step 5 · Life in Cyprus
Beyond the tax math — why founders actually stay
Tax moves people in. Life keeps them here. Nine practical reasons families settle, beyond what the spreadsheet says.
Climate
340+ sunny days — #1 climate globally
More than 340 sunny days a year. Winter lows rarely below 13–15°C on the coast; sea swimmable April–November. WhereNext ranks Cyprus #1 for climate in 2026.
Safety
Among the 15 safest countries in the world
Ranked 13th globally by Global Finance 2026. Homicide rate 0.4–0.8 per 100,000. Low violent-crime environment — families notice within weeks.
Language
English + common-law legal system
English is the default business language; courts and contracts run in English. The legal system is inherited from the UK — familiar for founders from UK, US, Ireland and the Commonwealth.
Healthcare
Universal GESY since 2019 + strong private
Public healthcare covers everyone at ~2.65% of income. Cyprus has one of the EU's lowest death-rates from preventable causes. Private insurance adds €150–€300/adult/month — half of Western Europe.
Schools
British, American and IB schools across the island
British curriculum (IGCSE, A-Levels), American, and International Baccalaureate options across Nicosia, Limassol, Larnaca and Paphos — with long waitlists filled by children of relocating founders.
Connectivity
Two airports, Europe and Gulf in 4 hours
Direct flights from Larnaca and Paphos to London, Paris, Frankfurt, Athens, Dubai, Tel Aviv, Milan and Barcelona. Most of Europe, the Gulf and the Levant inside a 4-hour flight radius.
Step 6 · Your right to live in Cyprus
As an EU citizen you don't need permission. You just register.
Your right to live in Cyprus comes from being an EU citizen. The paperwork simply records that — it doesn't grant anything. Two stages: the Yellow Slip on arrival, upgraded to permanent residence after five years.
Yellow Slip
Your EU registration certificate
Filed once you’ve moved, within four months of arrival. Cheap, fast, and valid for life. You show what you’ll be doing in Cyprus (working, running a business, living off income, or joining a spouse) and that’s it.
Deadline
4 months after you arrive
Processing
About a month
Validity
Indefinite
After 5 years
Permanent residence, automatically
Stay five years and your registration upgrades to unconditional permanent residence. Short trips don’t interrupt the clock, and your right can’t be lost unless you leave Cyprus for more than two years straight.
Step 7 · Becoming a Cyprus tax resident
Two ways in: 183 days, or just 60
Cyprus lets you become tax resident either by being here most of the year, or — if you’re mobile — by spending as little as 60 days a year here and meeting a few extra conditions. The second route is the one mobile founders use.
The 183-day rule
Spend more than 183 days of the calendar year in Cyprus and you’re a Cyprus tax resident — full stop, no other conditions. The day you arrive counts, the day you leave doesn’t. This is for people who genuinely live here most of the year.
The 60-day rule
All three of these need to be true in the same year (the 2026 reform removed the older fourth condition):
- 1You spend at least 60 days in Cyprus
- 2You don't spend more than 183 days in any other single country
- 3You have a home in Cyprus (owned or rented) and you run a business, work or hold a directorship here — kept active through the end of the year
In plain English: a Cyprus home, a Cyprus company or role, and 60+ days a year on the island. Dual-residency conflicts are now resolved through the tax treaty with your other country rather than by a blanket "not resident elsewhere" test. How the 60-day rule works in practice →
Step 8 · Non-dom status
17 years of 0% tax on your dividends, interest and rent
Cyprus keeps a simple promise for newcomers: as long as you’re not domiciled here, worldwide dividends, interest and rental income skip the defence contribution that Cypriots pay. That’s a 17-year window where your investment income effectively sees a 0% line on the Cyprus side.
Dividends
Domiciled: 5% + small health levy
Non-dom: 0% + small health levy
Interest
Domiciled: 17% + small health levy
Non-dom: 0% + small health levy
Rental income
Domiciled: Progressive income tax
Non-dom: Progressive income tax
How long does non-dom last?
You get 17 years of non-dom status as standard. Under the 2026 reform, two additional 5-year extensions are available at €250,000 each, taking the window up to 27 years in total. Deemed-domiciled residents can instead elect a flat €50,000/year contribution for 5 years in lieu of the variable defence contribution. Enacted and in force. Non-dom, plain English → · What happens after year 17 →
Step 9 · Leaving France
Leaving France cleanly
Moving to Cyprus only works if Francestops claiming you for tax at the same time. The steps below are the ones that actually matter — the rest is paperwork your lawyer handles.
- 1
Break French residency properly
You're French-resident if any of the following is true: your home (or your family's) is in France; your main professional activity is there; or France is the centre of your economic interests. A day count alone isn't enough — the family home is heavily weighted. Move the whole household and shift the economic centre of life to Cyprus, with paperwork to match.
- 2
Plan the exit tax before you go
If your portfolio is over €800,000 or you own 50%+ of a company, the move triggers a deemed sale on unrealised gains. For EU moves, Cyprus included, deferral is automatic with no security required. Stay EU-resident and don't actually sell for the relevant holding period and the liability is cancelled. An annual continuation form keeps the deferral alive.
- 3
Time the move around the high-earner floor
The 20% minimum-tax floor on reference income above €250k applies to your French-resident share of the year. A clean move early in the calendar year keeps the French-period reference income below the threshold and avoids a nasty final bill. A late-year move usually doesn't.
- 4
Handle French real estate and the wealth tax
The real-estate wealth tax continues on French real estate even after you leave. On non-French real estate it stops the day you become non-resident. Usual options for French holdings: sell before you go and accept French capital gains tax; rent out and accept the non-resident treatment; or restructure through a holding vehicle.
- 5
Decide what happens to the SAS or SARL
Your French company stays French-tax-resident wherever you live. Typical routes: keep it and stream dividends to your Cyprus holding (EU rules take withholding to 0% where you have real Cyprus substance); put a Cyprus holding on top and restructure; or wind it down and restart in Cyprus.
Step 10 · Your relocation, month by month
From decision to non-dom, in five stages
The whole thing is usually a three-to-four month project for the paperwork, plus the time it takes you to physically relocate. See the relocation package →
- 1
Before you move
Get the exit side right
The biggest relocation mistakes happen at home, not in Cyprus. Confirm when your home-country tax residency actually ends, sort out any exit-tax exposure on company shares, and decide what happens to any existing business. This is where most of the money is made or lost.
- 2
Month 1
Set up the Cyprus side
If you plan to use the 60-day rule, you need a Cyprus company and a role in it. We handle the incorporation, registered office and tax registrations so it's ready before you arrive. About 5–10 business days.
- 3
Month 2
Move and file your Yellow Slip
You arrive, rent or buy a home, and file the Yellow Slip within four months. It's inexpensive, quick, and confirms your right to be here on paper.
- 4
Month 2 onwards
Build up your Cyprus days
Whichever route you use — 60 days with ties, or 183 days — the important thing is to track presence properly from day one. A simple log, boarding passes, and receipts are enough. We tell you when you've crossed the line.
- 5
Year 1
First Cyprus tax return, non-dom locked in
At the end of your first tax year we file the return that formally registers you as a Cyprus tax resident and non-dom. From that point forward, your dividends come to Cyprus on the 0% line for the next 17 years.
Step 11 · What it’s worth
Worked example: a French founder with €500k in dividends and a €2m portfolio
Paris resident, 100% owner of a French SAS distributing €500,000 a year, with a €2m securities portfolio. Compared against moving to Cyprus as a non-dom and bringing the portfolio across.
Today, in France
- SAS profit€667,000
- Corporate tax (25%)€166,750
- Distributable€500,250
- Flat tax on dividends (30%)€150,000
- High-earner surcharge + floor~€15,000
- Take-home~€335,250
After the move
- Cyprus Ltd profit€667,000
- Cyprus corporate tax (15%)€100,050
- Distributable€566,950
- Non-dom tax on dividend€0
- Health contribution (capped)~€4,770
- Take-home~€562,180
Annual net saving
~€227,000 per year
Over the 17-year non-dom window: ~€3.86m over the 17-year non-dom window
Step 12 · Common questions
FAQs from French founders
What's the saving for a founder on €500k of dividends?
Will the French exit tax catch my company shares?
Does the new France-Cyprus treaty change anything yet?
Do I need a visa for Cyprus?
What about my French rentals and the real-estate wealth tax?
How long does a France-to-Cyprus move take?
Find your fit
Which relocation package fits your France move?
Four quick questions — we’ll tell you which package fits and why, so your free consultation starts from a concrete plan instead of a blank page.
Package Finder
Answer 4 quick questions
Non-EU vs EU citizenship, days in Cyprus, Cyprus company needed, family composition — the same checks a lawyer would run on a first call.
Keep reading
Related guides for a move to Cyprus
Non-dom status, explained simply
The 17-year window of 0% on dividends, interest and rent — what it is and who qualifies.
Read guide →
The 60-day rule in practice
How mobile founders hold a stable Cyprus residency while still travelling most of the year.
Read guide →
Cyprus taxes 2026 — the full picture
Every Cyprus tax a founder actually pays, in one place, with the 2026 reform built in.
Read guide →
Will my home country still tax me?
The honest answer — when the move stops the clock at home, and when it doesn't.
Read guide →
Cyprus holding company — when it's worth it
Why many relocating founders interpose a Cyprus holding, and when they shouldn't bother.
Read guide →
The 50% salary exemption for new residents
If you're earning over €55,000 into Cyprus, half of it can come out of the tax base for 17 years.
Read guide →
Ready to price the move? Relocation package pricing · Cyprus company registration · Ongoing accounting
Official references
- Service-Public — income tax rates
- Service-Public — high-earner minimum tax
- impots.gouv.fr — high-earner minimum tax
- Official France-Cyprus tax treaty (BOFiP)
- Cyprus Migration Department — Yellow Slip
- Cyprus Tax Department — individual tax residency
Page last reviewed April 2026. Estimates only — not legal, tax or financial advice. No solicitor-client relationship is created by reading it. Book a free consultation for written advice on your situation.
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