Background
Cyprus has uniquely positioned itself as a tax jurisdiction of
choice for individuals. Various positive aspects of Cyprus Income
tax legislation are available to individuals seeking a flexible and
attractive tax regime.
What makes Cyprus a jurisdiction of choice for individuals is
the Non-domicile tax Regime which allows qualifying individuals to
receive dividend and interest income exempt of income tax. In
addition individuals relocating to the island for the first time
can benefit from reduced taxation on their employment income.
Day traders or individuals holding and managing their own
investment portfolio can benefit extensively from the exemption of
capital gains on the sale of equities.
