Cyprus Non-Dom Status | Tax Benefits for 17 Years
Non-Domiciled Tax Status in Cyprus
Cyprus Non-Domiciled (Non-Dom) status provides significant tax advantages for individuals relocating to Cyprus. Available to those who were not born in Cyprus or have not been tax resident for the previous 20 years, the regime exempts dividends and interest from Special Defence Contribution for 17 years.
Combined with Cyprus's territorial tax system and flexible residency rules, Non-Dom status creates a highly efficient framework for high-net-worth individuals, entrepreneurs, and investors managing international income streams.
Key Benefits of Cyprus Non-Dom Status
0% SDC on Dividends
Complete exemption from Special Defence Contribution (reduced to 5% for domiciled residents) on dividend income for 17 years. GHS contribution of 2.65% still applies, capped at €180,000 income.
0% SDC on Interest
Interest income exempt from Special Defence Contribution. GHS contribution of 2.65% applies, capped at €180,000 income.
Foreign Income Treatment
Foreign-sourced income not remitted to Cyprus is not subject to taxation, allowing flexible wealth structuring.
No Worldwide Disclosure
No requirement to report worldwide assets or income not brought into Cyprus, preserving financial privacy.
Capital Gains Exemption
No capital gains tax on disposal of securities, shares, or other non-Cyprus immovable property.
60-Day Residency Rule
Tax residency achievable with only 60 days physical presence, combined with Cyprus business ties.
Family Tax Planning
Non-Dom status available to eligible family members, enabling comprehensive family wealth structuring.
Full EU Membership
Access to EU-wide investment opportunities, banking services, and freedom of movement.
Eligibility Requirements
To qualify for Cyprus Non-Dom status:
Not Born in Cyprus
Individual must not have Cyprus as their domicile of origin (birthplace domicile).
Previous Residency
Must not have been tax resident in Cyprus for any 17 of the 20 years preceding the tax year.
Current Tax Residency
Must establish tax residency under the 183-day or 60-day rule.
Tax Residency Options
Two pathways to establish Cyprus tax residency:
183-Day Rule
Presence in Cyprus exceeding 183 days in a calendar year automatically establishes tax residency.
60-Day Rule
For individuals not exceeding 183 days in any other single country, with Cyprus employment or business directorship, and maintaining a permanent residence in Cyprus.
Income Exempt from SDC
GHS contribution of 2.65% still applies to dividends, interest, and rental income (capped at €180,000).
- Dividend income from any source worldwide
- Interest income from any source worldwide
- Rental income (both Cyprus and foreign properties)
- Overseas pension income (subject to conditions)
Income Subject to Income Tax
- Employment income from Cyprus sources
- Business income from Cyprus activities
- Rental income from Cyprus property (income tax only, no SDC)
- Capital gains on Cyprus immovable property
Establishing Non-Dom Status
Eligibility Assessment
Review of domicile history, previous residency, and current tax position to confirm eligibility for Non-Dom status.
Residency Planning
Determination of optimal residency pathway (60-day or 183-day rule) based on lifestyle and business requirements.
Structure Implementation
Establishment of corporate structures, Cyprus company formation, and directorship arrangements as required.
Tax Registration
Registration with Cyprus tax authorities, obtaining Tax Identification Number, and filing of necessary declarations.
How We Can Help You
Domicile Analysis
Detailed assessment of your birth domicile, residency history, and whether you qualify for the 17-year Non-Dom exemption period.
60-Day Rule Guidance
Structuring your presence in Cyprus to meet the 60-day tax residency rule while maintaining lifestyle flexibility.
Wealth Structuring
Optimising how you hold investments, dividends, and interest income to maximise Non-Dom tax benefits.
Tax Authority Filing
TIC registration, declaration of Non-Dom status, and annual personal tax return preparation.
Financial Setup
Personal and investment account opening, international transfers, and wealth management introductions.
Lifestyle Setup
Property search, healthcare registration, driving licence exchange, and day-to-day settling in support.
Frequently Asked Questions
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