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Cyprus Non-Dom Status

Pay 0% tax on dividends and interest for up to 17 years. The most accessible tax optimization scheme in the EU β€” free to obtain and no minimum investment required.

Get started β€” Free consultation

What is Non-Dom status?

The Cyprus Non-Domiciled regime is a tax classification for individuals who are tax resident in Cyprus but not domiciled there. It exempts you from the Special Defence Contribution (SDC) on dividends and interest for up to 17 years.

Unlike similar schemes in Greece (€100,000/year), Italy (€200,000/year), or the now-abolished UK regime, the Cyprus Non-Dom status is automatic, free, and has no minimum income or investment threshold.

Full tax benefits

Dividends

Domiciled residents pay 5% since 2026

0% SDC

Interest income

Domiciled residents pay 17%

0% SDC

Securities gains

Shares, bonds, debentures, options

0% tax

Overseas property gains

Capital gains on property outside Cyprus

0% tax

Wealth, inheritance, gifts

No estate, inheritance, or gift tax

0% tax

Employment income (new residents)

For 17 years if earning over €55,000/year

50% exempt

Foreign pensions

On amounts over €3,420/year

5% flat rate

How to qualify

Step 1: Become a Cyprus tax resident

You can establish tax residency via two routes:

  • 183-Day Rule: Spend at least 183 days in Cyprus per calendar year.
  • 60-Day Rule (updated 2026): Spend at least 60 days in Cyprus, do not stay more than 183 days in any other single country, have a home in Cyprus, and be employed or run a business here.

Step 2: Confirm Non-Dom status

If you were not born in Cyprus and have not been a tax resident for 17 out of the last 20 years, you automatically qualify. There is no separate application β€” the status is automatic based on your domicile of origin.

2026 reform: What changed

  • Non-Dom SDC exemption fully preserved
  • 60-day rule relaxed β€” no longer need to prove you are not tax resident elsewhere
  • Rental income SDC abolished for everyone
  • +New 5-year extension option after 17 years (€250,000 lump sum)
  • +GHS contributions still apply (2.65%, capped at €4,770/year)

Secure your Non-Dom status

Getting your tax residency right from day one is critical. Book a free consultation and we will coordinate your residency establishment, Yellow Slip registration, and connect you with qualified tax advisors.

Free consultation