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Personal Income Tax Incentive A
20% of income earned from employment in Cyprus by an individual who was not tax resident of Cyprus in the previous year is exempt for a period of 5 years, subject to maximum of €8.550 per annum. The exemption is allowed until the year 2020.
Personal Income Tax Incentive B
Any physical person who was not a Cyprus tax resident and comes to work in Cyprus is entitled to a 50% exemption on income from employment in Cyprus exceeding €100.000 per annum, for a period of 10 years.
Note: The exemptions above (20% and 50%) cannot be claimed jointly.