From Ireland to Cyprus
Ireland taxes the top euro at 52%. And the inherited euro at 33%. Cyprus taxes neither at that level.
Irish top marginal hits around 52% once income tax, USC and PRSI all land. Capital gains run at 33%. Inheritance above €400,000 from a parent is taxed at 33% too. Cyprus answers with a 60-day residency route, 0% on dividends for 17 years, and no inheritance tax at all. Here is how the move actually works.
~52%
Irish top income + USC + PRSI
33%
Irish CGT & inheritance tax
15%
Cyprus corporate tax from 2026
0%
Cyprus non-dom tax on dividends
- Licensed Cyprus law firm
- Regulated by the Cyprus Bar
- Founders from 12+ countries
- Fixed-fee written scopes
- Paphos · Limassol · Nicosia
Step 1 · Ireland today
What you actually pay living in Ireland
Here’s the headline tax burden a Irish 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.
| Income tax — standard vs higher rate | 20% up to €44,000 (single) / €53,000 (single-earner couple); 40% above |
| USC — top band | 8% on income above €70,044 (plus 3% surcharge on self-employed income above €100,000) |
| PRSI (employee) | 4.2% rising to 4.35% from 1 October 2026 |
| Combined top marginal for employees | ~52% on every euro above €70,044 — income tax + USC + PRSI |
| Tax on dividends from an Irish company | Taxed as ordinary income — up to ~52% effective for a top-rate shareholder |
| DIRT on deposit interest | 33% flat |
| Capital gains tax | 33% flat (Entrepreneur Relief 10% on the first €1.5m from 2026) |
| Corporation tax | 12.5% on trading profits; 25% on passive income; 15% minimum effective for groups with €750m+ turnover |
| Inheritance & gift tax (CAT) | 33% above €400,000 (parent to child); €40,000 to siblings/nieces/nephews; €20,000 to others |
Step 2 · Side by side
Ireland 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 Irelandversus 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 Ireland top marginal + USC + PRSI on dividend income of 52% 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.
Ireland today
Tax paid
€130,000
You keep
€120,000
Cyprus non-dom
Tax paid
€4,770
You keep
€245,230
Your estimated saving
€125,230/ year
Over the 17-year Cyprus non-dom window: €2,128,910
50.1% of income back
Step 3 · Why the move
The structural issues driving Irish founders out in 2026
~52% on the top euro — every year
Add income tax at 40%, USC at 8% and PRSI at 4.2% and you land around 52% on each euro above €70,044. Self-employed founders over €100,000 also pay a 3% USC surcharge — pushing the top marginal higher still. Cyprus non-dom: 0% on dividends and interest for 17 years.
33% on gains, 33% on inheritance
Sell your shares and Revenue takes 33%. Leave an estate to your child above €400,000 and Revenue takes 33% of the excess. Entrepreneur Relief cuts CGT to 10% on the first €1.5m of qualifying sales from 2026 — useful, but capped. Cyprus: 0% CGT on non-real-estate shares and no inheritance tax at all.
Ordinary residence keeps claiming you
Even after you stop being tax resident, Ireland keeps taxing you as ordinarily resident for three full non-resident years. Irish-domiciled movers are in the worldwide net during that tail; non-domiciled movers get the remittance basis on foreign income. Planning the exit year cleanly is what turns three years of tail into a clean break.
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 four of these need to be true in the same year:
- 1You spend at least 60 days in Cyprus
- 2You don't spend more than 183 days in any other single country
- 3You aren't tax resident anywhere else
- 4You 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, 60+ days a year on the island, and you don’t owe tax residence anywhere else. 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: Small health levy only
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 yearsof non-dom status as standard. Under the 2026 reform there is an option to extend further in return for a one-off contribution — the practical result is that founders arriving now can plan on a clean 17-year window with room to extend if it makes sense. Non-dom, plain English → · What happens after year 17 →
Step 9 · Leaving Ireland
Leaving Ireland cleanly
Moving to Cyprus only works if Irelandstops 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 Irish tax residency in one clean year
Revenue uses a day-count test: 183 days in the year, or 280 over two tax years (with more than 30 in each). Aim to be under both thresholds in your year of departure. The Irish tax year is the calendar year, so timing the move early in a year gives you the most room. Keep boarding passes and a simple day-log — Revenue asks.
- 2
Plan around the three-year ordinary-residence tail
Being resident for three years makes you ordinarily resident — and that status only falls away after three full non-resident years. If you're Irish-domiciled, Ireland keeps taxing you on worldwide income during the tail (with narrow exemptions). Non-Irish-domiciled movers fall back to the remittance basis on foreign income, which is far cleaner. Domicile is a factual question; we help document it.
- 3
Time the sale of Irish company shares
Ireland has no personal exit tax on shares — you only pay CGT when you actually sell. Two live levers: use Entrepreneur Relief (10% CGT on the first €1.5m from January 2026) against a pre-move sale if it fits, or keep the shares and sell as a Cyprus tax resident later, where CGT on non-real-estate shares is 0%. Which one wins depends on buyer appetite and your plans for the company.
- 4
Handle the Irish company and any Irish property
Your Irish limited company stays Irish-tax-resident wherever you live. Three realistic paths: keep it and stream dividends to a Cyprus holding (0% at source under EU parent-subsidiary rules if the Cyprus side has real substance); put a Cyprus holding on top and restructure; or wind it down and start fresh. Irish investment property stays in the Irish CGT and rental-income net even after you leave.
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: an Irish founder drawing €400,000 of dividends a year
The founder runs a trading company that makes €470,000 of profit and takes €400,000 out as dividends each year. Compare Ireland under the current rules against the same business run through a Cyprus company with the founder as a Cyprus non-dom.
Today, in Ireland
- Profit before corporation tax€470,000
- Irish corporation tax (12.5% trading)€58,750
- Distributable€411,250
- Irish dividend tax (40% + 8% USC + 4.2% PRSI ≈ 52%)~€208,000
- Take-home~€192,000
After the move
- Profit before corporate tax€470,000
- Cyprus corporate tax (15%)€70,500
- Distributable€399,500
- Non-dom tax on dividend€0
- Health contribution (capped)~€4,770
- Take-home~€394,730
Annual net saving
~€200,000 per year
Over the 17-year non-dom window: ~€3.4m over the 17-year non-dom window
Real clients
Founders who moved to Cyprus with us
Real reviews from real clients. Names abbreviated for privacy. Countries indicate where the client moved from.
“Philippou Law Firm made registering my company incredibly easy. The whole process was handled remotely and everything was done in 2 weeks. Highly recommended!”
“I relocated to Cyprus with my family and they handled everything from immigration to company formation. Professional and transparent throughout.”
“Used the 60-day rule package. The nominee director service works perfectly. My company runs smoothly while I travel. Best decision I made.”
Step 12 · Common questions
FAQs from Irish founders
I'm Irish-domiciled and I leave for Cyprus. How long does Ireland keep taxing me?
Do I pay an Irish exit tax on my company shares when I leave?
How does the Ireland-Cyprus treaty treat my dividend flow?
Do I need a visa for Cyprus?
I have unrealised gains on my Irish company. Is it better to sell before or after the move?
How long does a clean Ireland-to-Cyprus move actually take?
Find your fit
Which relocation package fits your Ireland 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
- Revenue — Income Tax rates, bands and reliefs
- Revenue — Universal Social Charge (USC) standard rates
- Revenue — Capital Acquisitions Tax thresholds
- Revenue — Revised Entrepreneur Relief
- Revenue — Special Assignee Relief Programme (SARP)
- Revenue — Ireland-Cyprus Double Tax Treaty
- Cyprus — Yellow Slip (EU citizen registration)
- 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.
Ready to move from Ireland?
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