{"id":"cyprus-category-f","name":"Cyprus Category F Permanent Residence","type":"RBI","status":"operational","country":"Cyprus","country_code":"CY","url":"https://www.mirabelloconsultancy.com/immigration/cyprus-category-f-retirement-permit","min_investment":{"amount":null,"currency":"EUR","route":"Permanent residence for non-EU nationals with a secure annual income from abroad of at least EUR 9,568, plus EUR 4,613 per dependant, and no employment in Cyprus"},"qualification_basis":"financial_means","investment_routes":null,"family_pricing":null,"processing_time":null,"visa_free_count":174,"passport_index_rank":null,"key_destinations":null,"travel_access":null,"minimum_stay":"No minimum stay. The permit lapses after two years' absence from Cyprus or on acquiring permanent residence abroad; a holder living abroad must settle in Cyprus within one year of approval (reg. 6).","tax_note":"special regime: name: Cyprus Non-Domiciled Tax Regime; duration: Until the individual has been Cyprus tax-resident for 17 of the last 20 years (then deemed domiciled; Tax Department, SDC amendment in force 1 January 2026); benefits: Exemption from Special Defence Contribution (SDC) on dividends and interest for non-domiciled residents; the 2026 tax reform changed SDC on dividends, so confirm current rates with the Tax Department before quoting a figure. Gains on disposal of securities are exempt from capital gains tax.; extension post 17 years: After 17 of the last 20 years, an alternative taxation option is available — continuation for two consecutive 5-year periods subject to a lump-sum payment per period (new provision under 2026 tax reform).; notes: Non-dom status is automatic for individuals not domiciled in Cyprus who become tax resident. No application needed.; income tax: Progressive rates for residents from 1 January 2026 (2026 tax reform): 0% on first €22,000, 20% on €22,001 to €32,000, 25% on €32,001 to €42,000, 30% on €42,001 to €72,000, 35% above €72,000. Non-residents taxed only on Cyprus-sourced income.; CGT: 20% on gains from disposal of immovable property situated in Cyprus. Capital gains from disposal of shares, bonds, and other securities are exempt.; wealth tax: No wealth tax in Cyprus.; inheritance tax: No inheritance tax in Cyprus.","path_to_citizenship":null,"highlights":["Permanent residence for non-EU nationals with foreign income of at least EUR 9,568 a year","No employment in Cyprus; the permit lapses after two years abroad"],"atomic_answer":"Cyprus Category F is a permanent residence permit for non-EU nationals who have a secure annual income from abroad of at least EUR 9,568, plus EUR 4,613 for each dependant, from pensions, dividends, deposit interest or rents, and who do not work in Cyprus (Migration Department, read 11 October 2026). The permit lapses after two years' absence from Cyprus.","fees":null,"last_updated":"2026-10-11","data_freshness":{"verification_confidence":51,"last_verified":"2026-10-06","fields_tracked":5,"stale_fields":0},"mirabello_index":{"composite":84.9,"rank_overall":null,"rank_in_type":null,"scores":{"mobility":100,"tax":70,"stability":65},"confidence":0.43},"regulatory_status":{"fatf_list":null,"eu_tax_list":null,"us_sanctions":null,"oecd_crs_high_risk_scheme":true,"as_of":"2026-06","note":"Factual status as published by the FATF and the EU Council. Inclusion reflects AML/CFT or tax-governance work programmes, changes regularly (several reputable jurisdictions have been listed and delisted), and its practical impact varies by use-case. Always linked to the official source.","sources":["https://www.oecd.org/en/topics/sub-issues/international-standards-on-tax-transparency/residence-citizenship-by-investment.html"],"oecd_crs_note":"Names JURISDICTIONS whose investment-migration schemes meet OECD risk criteria for circumventing Common Reporting Standard tax reporting (low/no personal income tax on offshore assets + <90 days physical presence). It is a tax-transparency monitoring list, NOT a statement on programme legitimacy; in practice financial institutions apply additional residence/tax checks to documents from these schemes."},"processing_stages":null,"required_documents":null,"biometric_enrolment":null,"dependant_additions":null,"nationality_naturalisation":null,"retirement":{"route_name":"Cyprus Category F permanent residence (foreign income)","region":"Europe","tags":["retirement","passive-income"],"income_requirement":{"amount":9568,"currency":"EUR","period":"year","basis":"either","per_dependant":4613,"note":"EUR 9,568 a year for the applicant plus EUR 4,613 a year per dependant (Migration Department page, read 2026-10-11; the Greek page gives EUR 9,568.17 and EUR 4,613.22). These are administrative policy amounts, the former CY 5,600 and CY 2,700 pounds converted to euro, not a statutory number in the text read. The income must come from abroad, be secured and be at the applicant's full and free disposal. Accepted income: pensions, dividends from shares, fixed deposit interest, rents and other similar income. Original Cyprus bank account statements are required; no rule requires the income to be remitted to or spent in Cyprus. The Immigration Control Committee has discretion (reg 6(5): no absolute right to a permit)."},"net_worth_or_deposit_option":null,"not_for":["EU/EEA/Swiss nationals (free movement applies instead)"],"stay_requirement":{"days_per_year":null,"max_continuous_absence_days":730,"stated_by_official_source":true,"rule":"No minimum stay. The permit lapses after two years' absence from Cyprus or on acquiring permanent residence abroad; a holder living abroad must settle in Cyprus within one year of approval (reg. 6).","note":"Unlimited validity; the residence card is replaced every ten years. Tax residence is separate (more than 183 days, or the 60-day rule)."},"foreign_income_tax":{"treatment":"partial","label":"Partial: some foreign income is taxed and some is not; read the note.","note":"Cyprus taxes the worldwide income of tax residents whether or not remitted (resident: more than 183 days in the tax year, or the 60-day rule). Foreign pension for services rendered outside Cyprus: 5% flat on the part above EUR 5,000 a year, by annual election, otherwise the normal progressive rates (0% to EUR 22,000, 20% to EUR 32,000, 25% to EUR 42,000, 30% to EUR 72,000, 35% above; Income Tax Law 118(I)/2002 s.20 as amended by 244(I)/2025). Dividends: exempt from income tax; special defence contribution (SDC) nil for non-domiciled residents (domicile is deemed after tax residence in 17 of the last 20 years). Interest: SDC nil for non-domiciled residents (17% if domiciled). Foreign rent: taxed at progressive rates of 0% to 35%; SDC on rent was abolished after tax year 2025. Gains on securities and on assets outside Cyprus: no Cyprus tax; 20% only on Cyprus immovable property and shares in companies holding it. Estate duty was repealed for deaths from 1 January 2000. Tax follows tax residence, not the permit: a holder who stays below 184 days a year is not a Cyprus tax resident. (unverified)","source":"https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html","tax_residence_caveat":"Tax follows tax residence, not the permit: the treatment applies once you are tax-resident there. Information, not tax advice."},"path_to_pr":"Category F is itself permanent residence (unlimited validity); employment in Cyprus is prohibited.","path_to_citizenship":null,"official_source":"https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits/","legal_basis":"Aliens and Immigration Law (Cap. 105); Aliens and Immigration Regulations 1972 (K.D.P. 242/1972) regs 5(f), 6 and 8; Migration Department Category F criteria","as_of":"2026-10-11"},"golden_retirement":{"standard":"Mirabello Golden Retirement Index","applies_to":"Cyprus Category F permanent residence (foreign income)","tier":"golden","tier_label":"Golden: meets the Golden Retirement standard","score":75.4,"confidence_grade":"B","renewal_category":"never: permanent from grant","renewals_before_pr":0,"pillars":{"tax":15.4,"presence":19,"financial":11,"durability":12,"processing":2,"healthcare":3,"family_work_mobility":4,"pr_citizenship":9},"reasons":[],"as_of":"2026-10-11","methodology_version":"1.1.0-2026-10-11"},"record_kind":"retirement_route","region":"EU","family":{"id":"cyprus-category-f","country_code":"CY","family_model":"both","relatives":{"spouse":{"eligible":true,"unmarried_partner":null,"same_sex":null,"min_age_inclusive":null,"conditions":"Spouse is a dependent family member of an Immigration Permit holder (Migration Department)."},"children":{"eligible":true,"max_age_inclusive":17,"age_rule_text":"Dependent family members are 'the spouse and the children under the age of 18'.","age_measured_at":null,"adult_child_max_age_inclusive":null,"adult_child_conditions":"None stated for Category F (the student 18-25 rule belongs to the expedited investor policy).","step_adopted":null,"disabled_child_any_age":null,"age_bands_for_fees":[]},"parents":{"eligible":false,"min_age_inclusive":null,"dependency_required":null,"extra_cost":null,"conditions":"Not listed among dependent family members."},"grandparents":{"eligible":false,"conditions":"Not listed."},"siblings":{"eligible":false,"conditions":"Not listed."},"other":{}},"timing":{"together_with_main_applicant":true,"add_later":true,"add_later_conditions":"Family member may be added to an already approved permit: Form MIP2, passport, secured-income declaration of the holder, criminal record and marriage certificate for a spouse, birth certificates for children.","add_later_deadline":null,"after_approval_births_marriages":"Same later-addition procedure; no deadline stated.","age_out_during_processing":null},"costs":{"currency":"EUR","contribution_includes_family":"No investment; income test rises per dependant.","per_category":{"spouse":4613,"child_under_18":4613,"child_18_plus":null,"parent":null},"government_fees":[{"item":"Application fee","amount":500,"currency":"EUR","applies_to":"all persons included in the application"},{"item":"Alien Registration Certificate","amount":70,"currency":"EUR","applies_to":"each person who needs one"},{"item":"Adding a family member to an approved permit","amount":50,"currency":"EUR","applies_to":"each person (plus EUR 70 ARC)"}],"due_diligence_per_adult":null,"notes":"per_category figures are the REQUIRED ANNUAL INCOME uplift (EUR 4,613 per dependent person on top of EUR 9,568 for the applicant), not a government fee. Official wording states 'at least EUR 9,568 (CY 5,600) for the applicant and at least EUR 4,613 (CY 2,700) for every dependent person'; the page is dated 29 Dec 2025. The MCP programme record currently says the income floor is withheld because the official page was unreadable; it is readable now."},"dependants_status":{"residence_obligation":"Permit ceases if holder and dependants fail to take up residence within 1 year of approval or are absent 2 years.","work_rights":"Category F holder may not engage in business, trade or profession.","independent_after":null,"citizenship_path":null,"if_principal_divorces_or_dies":null},"verification":"single-authority verified","confidence":{"authority":0.85,"freshness":0.85,"textual_clarity":0.8},"evidence":[{"field":"costs.per_category; income floor","basis":"Migration Department Immigration Permits page, Category F","source_url":"https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits/","source_tier":"B_official_guidance","verified_date":"2026-10-09"},{"field":"relatives.*; timing.add_later; fee EUR 50","basis":"Migration Department, family members of immigration permit holders","source_url":"https://www.gov.cy/mip-md/en/documents/family-members-of-immigration-permit-holders/","source_tier":"B_official_guidance","verified_date":"2026-10-09"}],"conflicts":[{"field":"MCP programme record income floor","kb":"mcp-programmes: income floor withheld ('official page unreadable')","official":"Official page readable: EUR 9,568 plus EUR 4,613 per dependent person.","resolution":"Reported for the coordinator; not a KB family field."}],"gaps":["Legal basis (regulation number) not stated on the page read","Unmarried/same-sex partner","Whether Category F is still open to new applicants in practice","Age-out at 18","Disabled adult child"],"last_checked":"2026-10-09"},"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS certified)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-12T19:35:18.892Z","foreign_income_tax":"worldwide","government_fees":"see schedule","claims_provenance":{"foreign_income_tax":{"source_url":"https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income","source_tier":"secondary","verified_at":"2026-10-06","confidence":74,"review_due_at":"2027-01-04"},"government_fees":{"source_url":"https://www.gov.cy/mip-md/en/documents/immigration-permits-ip/","source_tier":"A","verified_at":"2026-09-13","confidence":45,"review_due_at":"2026-12-12"},"min_investment":{"source_url":"https://www.gov.cy/mip-md/en/documents/immigration-permits-ip/","source_tier":"A","verified_at":"2026-09-13","confidence":45,"review_due_at":"2026-12-12"}}}