🇨🇾 Cyprus vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇨🇾 Cyprus | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Non-Dom Regime | Act 60 Incentives |
| Income Tax (Foreign) | 0% on dividends | 0% (export services) |
| Capital Gains Tax | 0% (most cases) | 0% (post-move gains) |
| Corporate Tax | 12.5% | 4% (export services) |
| Residency Requirement | Category F permit (€50k deposit) | US citizens only |
| Minimum Stay | 60 days (special regime) | 183 days |
| Cost of Living | Moderate ($2,000-3,500/mo) | Moderate ($2,500-4,000/mo) |
🇨🇾 Cyprus
Highlights
- ✅EU membership
- ✅English widely spoken
- ✅60-day rule for tax residency
- ✅Non-dom dividend exemption
- ✅Good weather
Considerations
- ⚠️Divided island
- ⚠️Hot summers
- ⚠️Limited winter activities
Best For
- 👤Non-dom status seekers
- 👤Holding companies
- 👤Yacht owners
🇵🇷 Puerto Rico
Highlights
- ✅US territory - no FEIE needed
- ✅Act 60 tax incentives
- ✅Zero capital gains post-move
- ✅4% corporate tax
- ✅Beach lifestyle
Considerations
- ⚠️Only for US citizens
- ⚠️Must meet presence tests
- ⚠️Hurricane risk
Best For
- 👤US citizens
- 👤Crypto investors
- 👤Export service businesses
Which Should You Choose?
Choose Cyprus if: You prioritize eu membership and english widely spoken. Ideal for non-dom status seekers, holding companies, yacht owners.
Choose Puerto Rico if: You prioritize us territory - no feie needed and act 60 tax incentives. Ideal for us citizens, crypto investors, export service businesses.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.