Living in Cyprus: taxation and tax residency for a French citizen

According to the Cypriot government portal, a resident is defined as someone who stays in Cyprus for more than 183 days or meets the 60-day rule. From the 2026 tax year onward, income tax is zero up to €22,000, and then from €20,000 to €35,000 in increments. A French citizen who settles in Cyprus remains subject to the 1981 convention, which distinguishes between residency and the allocation of taxation on an income-by-income basis. This page covers what we have been able to find in official sources. It also addresses what it does not cover.

Cypriot tax resident: 183 days or the 60-day rule

The Business in Cyprus portal, updated on September 15, 2026, offers two options: "resides in Cyprus for more than 183 days," or meets the requirements of the 60-day rule. The conditions of this second rule are not listed on this portal. The Tax Department's pages could not be accessed; therefore, this page does not include them, and they should be verified before planning a short stay.

Do not confuse this threshold with that of the Franco-Cypriot convention. Article 16 sets at 183 days in total, during the tax year in question, the length of stay which allows an employee to remain taxed in their State of residence, under two other conditions: the employer is not resident in the other State and the remuneration is not borne by a permanent establishment or a fixed base.

From the 2026 tax year onwards, tax registration is mandatory for all Cypriot tax residents aged 25 but under 71 on December 31st, regardless of their income. In 2025, the threshold was a gross income exceeding €19,500.

The income tax scale in 2026

The tax-free threshold will increase from €19,500 to €22,000 starting with the 2026 tax year. This information is from the government portal Business in Cyprus; the Tax Department's "Tax Rates for Income Tax" page, to which it links, could not be accessed. Please verify the tax rates on that page before making any financial decisions.

Social security and health contributions in 2026

The Cleiss, the French social security liaison centre, publishes Cypriot contributions from January 1 to December 31, 2026.

For self-employed workers, the general contribution is 16.60 % on an insurable income fixed on a flat-rate basis, and the health contribution is 4 % of taxable income.

Regarding healthcare, the Cleiss (page dated 2021) indicates that Cyprus has been progressively implementing a new healthcare system since June 1, 2019, and that insured individuals can change their primary care physician after six months of registration. The French Embassy specifies that for stays exceeding one year, the S1 form must be requested from the CPAM (French Health Insurance Fund) before departure and presented upon arrival at the Ministry of Health or a public hospital. The Cleiss indicates that Cyprus applies European social security coordination regulations.

Cyprus and France: who imposes what

The convention of December 18, 1981, allocates the right to tax. Here are the rules that apply to a French citizen residing in Cyprus.

For French-source income of a Cypriot resident, Article 25 A stipulates that Cyprus grants a tax credit equal to the French tax, up to the limit of the Cypriot tax. If you remain a resident of both countries, Article 4 determines eligibility based on: permanent home, center of vital interests, habitual residence, nationality, and then approval by the authorities. A clause from the multilateral convention ("right to benefits") denies a convention benefit for an item of income if it is reasonable to conclude, considering all the facts, that obtaining it was one of the principal objectives of an arrangement, unless it is established that granting that benefit would be consistent with the object and purpose of the relevant provisions.

The agreement of December 11, 2023, is published on impots.gouv.fr with the note that it "is not yet in force." The page is undated: check its status. Our page on the France-Cyprus tax treaty details the articles from 1981.

What this page does not cover

It does not address capital gains, inheritance, and wealth taxation in Cyprus, Cypriot taxes other than income tax, or the investment of savings there. We were unable to access the relevant pages from the Tax Department, and the rules applicable from 2026 onwards (the portal only mentions the increase in the tax-free threshold) should be verified using the current legislation. This silence does not mean that these topics are unimportant: they should be addressed with a Cypriot professional and the most up-to-date legal texts.

Cypriot tax on €80,000 of taxable income: a numerical example (fictitious profile)

Situation. A French executive, a fictitious profile, moves to Cyprus as an employee and becomes a tax resident. His taxable income is €80,000 for the 2026 tax year. It is assumed that no deductions apply.

Issue. He wants an initial estimate of the income tax and health insurance contributions he will have to pay.

Strategy. It applies the 2026 scale tranche by tranche, then the GHS contribution of 2.90 % published by the Cleiss.

Result. The tax amounts to €16,300: €2,000 on the portion up to 20% of income (%), €2,500 on the portion up to 25% of income (%), €9,000 on the portion up to 30% of income (%), and €2,800 on the portion up to 35% of income (%), for an average rate of 20.4% of income (%). The employee GHS contribution is €2,320, assuming a gross salary of €80,000. This calculation is an estimate: it does not take into account deductions, other contributions, or the collective agreement.

What changes depending on your situation

• The number of days spent in Cyprus and other countries over the year.
• Your status: employee, self-employed, retired or manager.
• The nature of your income and its country of origin.
• The existence of a home, an activity or economic interests retained in France.
• The Cypriot rules applicable to your category should be checked against the current regulations.

No result is guaranteed in advance: each point must be read in light of the documents in your file.