Tax Atlas

Cyprus vs Spain: tax comparison for expats & nomads

On income tax alone, Cyprus comes out lower at a typical $100,000 income — but it depends on your income and regime. Here is the head-to-head on residency rules, rates, special regimes and nomad visas, each figure sourced.

Effective income tax by income

Gross annual incomeCyprusSpain
$50,00012.4%27.7%
$100,00022.3%35.1%
$200,00028.6%40.1%

Effective rate = total income tax ÷ gross income, run through each country’s full statutory scale (standard resident regime). Income tax only — excludes social security, deductions and sub-national taxes; cross-currency incomes use an indicative FX snapshot dated 2026-08-20. Try your own income and toggle special regimes →

Cyprus vs Spain, side by side

 CyprusSpain
Top income tax rate35%PwC Tax Summaries“72,001 and above: 35%”View source · accessed 2026-08-0947%PwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-09
Tax-residency day threshold183 daysPwC Tax Summaries“individuals who spend more than 183 days in any one calendar year in Cyprus, without any further additional conditions/criteria being relevant.”View source · accessed 2026-08-09183 daysPwC Tax Summaries“Spend more than 183 days in Spain during a calendar year. In determining the period of stay, temporary absences are included in the count”View source · accessed 2026-08-09
Signature tax regimeNon-dom status: 17 yearsPwC Tax Summaries“the individual has been a tax resident of Cyprus for a period of at least 17 years out of the last 20 years”View source · accessed 2026-08-09Beckham regime: 24%PwC Tax Summaries“The applicable tax rate is 24% for the first EUR 600,000 of taxable income and 47% on any excess”View source · accessed 2026-08-09
Digital nomad visaYesYes — Spain Digital Nomad Visa (international remote working visa)Citizen Remote“24% on Spanish-sourced employment income up to €600,000 per year”View source · accessed 2026-08-09
Nomad-visa income requirementEUR 3,500 / monthKPMG Cyprus“prove that they have stable and sufficient monthly net income of at least €3.500”View source · accessed 2026-08-09EUR 2,850 / monthCitizen Remote“~€2,850–€2,860 per month, equivalent to 200% of the SMI”View source · accessed 2026-08-09

Every figure links to its source and verification date. Full guides: Cyprus · Spain.

Frequently asked questions

Is Cyprus or Spain better for tax?

On income tax alone, Cyprus has the lower effective rate at a $100,000 income (22.3% vs 35.1%). But the right answer depends on your income level, which special regime you qualify for, social security, and treaty relief — see the full comparison below.

Which has the lower tax-residency threshold, Cyprus or Spain?

Cyprus treats you as tax resident after 183 days, and Spain after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Cyprus or Spain have a digital nomad visa?

Cyprus has a dedicated nomad/remote-work visa (income requirement around EUR 3,500 / month); Spain has a dedicated nomad/remote-work visa (income requirement around EUR 2,850 / month). See the "Digital nomad visa" row below for the sourced detail.

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