Category A: Non-Resident Individual- Profile: Lives outside Cyprus — Rental Tax: 0% special regime (in many cases) — Capital Gains: 20% if held <5 years, 0% if held 5+ years — Inheritance: 25%

Category B: Cyprus Resident (Personal) — Profile: Lives on Cyprus — Rental Tax: Progressive 0%-35% based on total income — Capital Gains: 0% on property held 5+ years or primary residence — Inheritance: 0% (major advantage)

Category C: Permanent Residence (Golden Visa) — Profile: Obtained Golden Visa or Permanent Residence — Benefits: Same as Cyprus resident — Rental Tax: 0%-35% progressive — Capital Gains: 0% (5+ year rule applies) — Inheritance: 0%

Category D: Company Owner — Profile: Owns property through Cyprus company — Corporate Tax: 0% (non-distributed dividends) — Dividend Tax: 0% (if declared) — Capital Gains: 0% (if held 5+ years and conditions met) — Advantages: Asset protection, multiple properties, estate planning