Moving to Cyprus from the UK.
Since Brexit, British citizens move to Cyprus as non-EU nationals, and HMRC still has questions when you leave. These are the questions British clients ask us first, answered from GOV.UK, HMRC and the Cyprus authorities.
Updated
The short version
- Since Brexit, a stay longer than 90 days in any 180 needs a residence permit, unless you were living in Cyprus before 2021.
- The UK's Statutory Residence Test decides when you stop paying UK tax on your worldwide income; tell HMRC on form P85 or in your return.
- UK private and workplace pensions and the State Pension are taxed only in Cyprus once you live here; government service pensions stay with the UK.
- Coming back within five years can bring some gains and company dividends back into UK tax.
- A UK company cannot move to Cyprus; most founders set up a Cyprus company for the business they run from here.
Moving and residence
- Can a British citizen still move to Cyprus after Brexit?Yes, as a non-EU national. Unless you were living in Cyprus legally before 1 January 2021, you need a residence permit for any stay longer than 90 days in any 180.
- How long can a UK citizen stay in Cyprus without a visa?Up to 90 days in any 180-day period, as a visitor. Cyprus is not in the Schengen area, so days in Cyprus are counted separately from days in Schengen countries.
- How much income do I need for a Cyprus pink slip as a British retiree?At least €2,000 a month (€24,000 a year) for one person, paid into a Cyprus bank account, plus 20% for a spouse and 15% for each child. The visitor permit, the pink slip, does not allow you to work.
Tax
- Do I still pay UK tax after moving to Cyprus?Not on your worldwide income once you are non-resident under the UK's Statutory Residence Test. Income from the UK, such as rent from a UK property, can still be taxed there, and the UK–Cyprus tax treaty decides who taxes what.
- What happens if I move back to the UK within five years of leaving for Cyprus?The UK's temporary non-residence rules can tax, when you return, some income and gains you received while abroad: capital gains, pension lump sums and dividends from your own close company among them.
- Does UK inheritance tax still apply after I move to Cyprus?It can, for up to ten tax years after you leave. Since 6 April 2025, UK inheritance tax on worldwide assets depends on being a long-term UK resident, not on domicile.
Your company
- Can I move my UK limited company to Cyprus?Not its registration: UK law has no way for a company to move abroad, and the government's 2026 consultation on re-domiciliation proposed a route into the UK only. A UK company also stays UK tax resident wherever its owner lives.
- Can I set up a Cyprus company while still living in the UK?Yes. Owning a Cyprus company does not require living in Cyprus, and the incorporation is done remotely. But a Cyprus company whose decisions are really taken in the UK is UK tax resident in HMRC's eyes.
Pensions, health and everyday life
- Is my UK pension taxed in Cyprus or in the UK?Under the UK–Cyprus tax treaty, private and workplace pensions and the UK State Pension are taxed only in Cyprus once you live there. UK government service pensions stay taxable only in the UK, unless you are a Cypriot national.
- Will my UK State Pension be frozen if I live in Cyprus?No. A UK State Pension paid to someone living in Cyprus goes up every year in line with the UK rate, whenever you moved.
- Can I pay voluntary National Insurance from Cyprus after April 2026?Only Class 3, and only if you meet the stricter test that applies from 6 April 2026: ten years in a row living in the UK, or ten qualifying years of contributions. Class 2 can no longer be paid for time abroad.
- Can I get an S1 for healthcare in Cyprus if I move now?Yes, if you receive the UK State Pension. The S1 lets you register with Cyprus's General Healthcare System (GHS, also called GESY), with the UK paying for your care. You cannot have one if you also receive a Cyprus state pension.
- Can I drive in Cyprus on a UK licence?Yes as a visitor, with a UK photocard licence. Once you are resident, GOV.UK says you must exchange it for a Cyprus licence within six months, without a test.
Sources
- GOV.UK: Living in Cyprus gov.uk
- Migration Department: digital nomads and family members gov.cy
- Migration Department: legislation and policy gov.cy
- Migration Department: visitors and family members gov.cy
- Migration Department: immigration permits for investors gov.cy
- GOV.UK: Cyprus travel advice, entry requirements gov.uk
- Gov.cy: visas gov.cy
- European Commission: EES and ETIAS, what travellers need to know (April 2026) home-affairs.ec.europa.eu
- Migration Department: supporting documents for a visitor permit gov.cy
- HMRC: guidance note for the Statutory Residence Test (RDR3) gov.uk
- GOV.UK: tax if you leave the UK to live abroad gov.uk
- HMRC manual RFIG21130: split year treatment, Case 3 gov.uk
- HMRC manual RFIG21600: temporary non-residence and close company distributions gov.uk
- GOV.UK: inheritance tax if you are a long-term UK resident gov.uk
- UK–Cyprus double taxation convention (2018, as amended by the 2018 protocol) gov.uk
- HMRC manual DT5354: Cyprus, government pensions gov.uk
- GOV.UK: government service pensions under the UK–Cyprus convention gov.uk
- HMRC manual INTM163160: pension lump sums under tax treaties gov.uk
- Income Tax Law 118(I)/2002, consolidated text (CyLaw) cylaw.org
- Law 67(I)/2026 (CyLaw) cylaw.org
- GOV.UK: benefits and pensions for UK nationals in the EEA or Switzerland gov.uk
- GOV.UK: voluntary National Insurance if you live or work abroad gov.uk
- GOV.UK: voluntary National Insurance rates gov.uk
- NHS: planning your healthcare when moving abroad nhs.uk
- GOV.UK: healthcare in Cyprus gov.uk
- GESY: who is a beneficiary gesy.org.cy
- GOV.UK: consultation on a UK corporate re-domiciliation regime (2026) gov.uk
- HMRC manual INTM120040: company residence, UK incorporated companies gov.uk
- HMRC manual INTM120200: central management and control (SP1/90) gov.uk
- Registrar of Companies: directors and secretary companies.gov.cy
- GOV.UK: Cyprus travel advice, safety and security gov.uk
- GOV.UK: driving in the EU, UK licence holders living in the EU gov.uk
- Cyprus Road Transport Department: exchanging a foreign driving licence mcw.gov.cy
Information, not advice. These answers describe the published rules as they stand on 12 October 2026. Tax and residence rules depend on your own circumstances; check your position with a qualified tax adviser before you act on them.
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