Check My Residency Eligibility
Navigating tax residency in Europe can be complex, especially when considering countries like Cyprus, Portugal, Greece, and Malta. Each jurisdiction offers unique benefits, from reduced income tax rates to favorable non-domiciled regimes. This guide compares the key aspects of tax residency in these countries, helping EU, UK, and Non-EU individuals make informed decisions for 2026. We’ll break down rules, rates, and common pitfalls, providing a clear path for anyone evaluating relocation, investment, or tax planning strategies. By the end, you’ll understand which country best suits your profile and avoid costly mistakes that can impact your finances and compliance.
Cyprus offers a standard corporate tax rate of 12.5%, increased to 15% for certain high-income individuals in 2026.
Individuals can qualify for tax residency under the 60-day rule or 183-day rule, depending on presence and ties to Cyprus.
Non-Doms enjoy zero tax on dividends and interest, making it attractive for investors.
Portugal has a Non-Habitual Resident (NHR) regime granting 10-year tax benefits on foreign income.
Income tax rates can range up to 48%, but NHR reduces taxation for certain professions and pensioners.
Residency requires 183 days of physical presence or maintaining a habitual residence.
Greece taxes residents on worldwide income with rates up to 44%.
Residency is triggered by 183 days of presence or owning a home with substantial ties.
Special regimes exist for new residents, including flat-rate taxation for high-net-worth individuals.
Malta offers a Global Residence Programme and ordinary residence options.
Tax rates vary; foreign income remitted to Malta is taxed at reduced rates.
Residency requires demonstrating ties, such as property ownership or long-term rental.
All countries enforce strict reporting and compliance via local tax authorities: Cyprus Tax Department, Portuguese Autoridade Tributária, Greek Independent Authority for Public Revenue, and Maltese Commissioner for Revenue.
Forms such as Cyprus TD1, Portugal Modelo 3, Greece E1, and Malta IRD 1 must be submitted accurately.
Penalties apply for misreporting or missing deadlines.
1. Misunderstanding physical presence rules – can trigger unexpected worldwide taxation.
2. Ignoring local filing deadlines – penalties and interest can be substantial.
3. Assuming Non-Dom or NHR applies automatically – formal registration required.
4. Double counting income – failure to apply double tax treaties properly.
5. Overlooking changes in 2026 tax rates – leads to higher than expected liability.
This guide is unsuitable for individuals with complex corporate structures, multiple citizenships requiring expert planning, or those unable to meet minimum residency requirements.
Professional advice is recommended for cross-border businesses or high-net-worth cases.
| Parameter | Cyprus | Portugal | Greece | Malta | Recommended Action |
|---|---|---|---|---|---|
| EU/UK Citizen | ✅ Non-Dom for dividends | ✅ NHR regime | ✅ if 183 days | ✅ Global Residence | Check personal income type & plan |
| Non-EU Citizen | ✅ if criteria met | ✅ if NHR criteria met | ❌ if cannot meet 183 days | ✅ if ties established | Seek expert guidance |
Q: What is the main difference between Cyprus and Portugal tax residency?
A: Cyprus offers Non-Dom advantages and lower corporate taxes (12.5%-15%), while Portugal provides NHR benefits with potential tax reductions on foreign income.
Q: How many days must I stay to be tax resident in these countries?
A: Cyprus: 60 or 183 days depending on ties, Portugal & Greece: 183 days, Malta: based on ties and residence status.
Q: Are dividends taxed for Non-Doms in Cyprus?
A: No, Cyprus Non-Doms pay 0% tax on dividends and interest as of 2026.
Q: Can I be a resident of one country and taxed in another?
A: Yes, if residency rules are not correctly followed. Double Tax Treaties mitigate this but professional planning is essential.
Q: Which country is best for retirees?
A: Portugal NHR and Malta Global Residence are popular for retirees due to favorable taxation of pensions and foreign income.
Have a specific question or unsure how this applies to your situation?
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Check My Residency Eligibility