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A foreigner coming to Northern Cyprus to live and/or work must apply for a temporary visitors permit from Lefkosa, which involves the completion of a form and the supply of three or four passport size photographs. A full permanent resident's permit is not usually issued until the recipient has been in residence in the TRNC for five years. For retired persons, the resident?s permit is all that is required. Retired persons may bring into the country a full household of furniture. These are virtually tax-free - a nominal 2 - 3% tax is levied. |