Cyprus
15% corporate income tax from tax year 2026 (previously 12.5%).
In plain terms: Applies to company profits. What you then pay personally depends on how you take money out.
Jurisdiction Explorer
Compare Cyprus, the UAE and Malta.
Pick one jurisdiction to read, or two to compare side by side. Every fact links to its official source with the date we verified it and the next review date.
Cyprus
UAE
Malta
Company tax
UAE
0% on taxable income up to AED 375,000, 9% above. Qualifying Free Zone Persons can apply 0% to qualifying income only, subject to conditions.
In plain terms: Free-zone 0% depends on activity, substance and compliance, not on the licence alone.
Malta
35% standard rate; on distribution, shareholders may claim a refund of part or all of the tax paid (imputation and refund system).
In plain terms: The effective burden depends on the refund claim and the structure; cash flow timing matters.
When you become tax resident
Cyprus
183 days in a calendar year, or the 60-day rule: 60+ days in Cyprus, no more than 183 days in any other single country, a permanent home in Cyprus and a business, job or directorship with a Cyprus-resident company, all in the same year.
In plain terms: The 60-day rule is a package of conditions, not a day count alone. Your current country may still claim you.
UAE
183 days in 12 consecutive months; or 90 days with a UAE residence permit (or UAE/GCC nationality) plus a permanent residence or work/business in the UAE; or the UAE is your usual residence and centre of interests.
In plain terms: A UAE tax residency certificate does not by itself end residence in your current country.
Malta
Resident but non-domiciled individuals are taxed on Malta-source income and on foreign income received in Malta; foreign capital gains are outside the charge. A €5,000 minimum tax can apply where foreign income of €35,000+ is not fully remitted.
In plain terms: What you bring into Malta matters as much as where you earn it.
Personal tax on dividends & foreign income
Cyprus
Tax residents who are not Cyprus-domiciled ("non-dom") pay no Special Defence Contribution on dividends and interest. Deemed domicile applies after 17 of the last 20 years; eligible people may extend by two 5-year periods at €250,000 each. GESY health contribution (2.65%, capped) still applies.
In plain terms: Relevant mainly for dividend and interest income, not for salary or fees.
UAE
No federal personal income tax on individuals. Wages and personal investment income are outside corporate tax; an individual's business activity is in scope above AED 1 million turnover.
In plain terms: Your home country may still tax you if you remain resident there or under exit rules.
Malta
Special tax status: 15% on qualifying foreign income received in Malta, with a minimum annual tax. Under the new rules from 1 January 2027: Global Resident status minimum tax €35,000, property purchase from €700,000 or lease from €14,000 a year, 5-year renewable term.
In plain terms: Applications received by 31 December 2026 keep the current rules until 31 December 2031.
Residence & special status routes
Cyprus
EU citizens register their residence (MEU1, "Yellow Slip"); non-EU nationals need a permit. The non-dom status is claimed with form T.D.38 once you are tax resident.
In plain terms: Residence registration and tax residency are separate steps.
UAE
Residence visas via employment, company ownership or investment; long-term Golden residence in renewable categories set by ICP.
In plain terms: Criteria change; check the current ICP category before planning.
Malta
EU citizens register residence; non-EU nationals use permit routes administered by Residency Malta Agency or Identità. Tax status programmes are separate from immigration permits.
In plain terms: You may need both a residence permit and a separate tax status decision.
Questions to clarify with a qualified professional
Cyprus
- Can you meet every 60-day-rule condition in the same calendar year?
- What does your current country require when you leave?
- Where is your company actually managed?
UAE
- Will your home country still treat you as resident?
- Mainland or free zone, given who your clients are?
- Which visa route fits, and what renewals does it need?
Malta
- How much foreign income will you remit to Malta?
- Will you apply before or after 1 January 2027?
- Does a refund-based company structure work for your banks?
Information only. The Explorer does not assess eligibility, calculate tax or recommend a jurisdiction. Decisions require analysis of your circumstances by qualified professionals.
Portugal, Georgia and others are added only after professional verification.