Do I pay US Social Security tax while living in Cyprus?
Short answer
If you are self-employed, usually yes. There is no US–Cyprus totalization agreement, so US self-employment tax of 15.3% applies once your net earnings reach $400, and the foreign earned income exclusion does not reduce it. Cyprus social insurance can apply to the same income.
US Social Security benefits can be paid to you while you live in Cyprus; it is not one of the countries where payments are restricted.
Under the US–Cyprus treaty, US Social Security benefits are taxed only in the US.
Sources
Information, not advice. This answer describes the published rules as they stand on 12 October 2026, checked against the sources listed. Tax and residence rules depend on your own circumstances and change; check your position with a tax adviser qualified in the US and in Cyprus before you act on it.
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