Non-dom status in Cyprus
Updated
Our fee and our working time, first document to filed application
From €500 10–20 working daysGovernment fees are paid separately at cost and are listed below with their source. Indicative prices; the final quote depends on your case.
- Residence test review (183-day or 60-day rule)
- Tax identification number (TIN) registration
- Non-domicile status application
| Checked on | Fact | Value |
|---|---|---|
| Tax Department, Ministry of Finance of Cyprus | Defence contribution on dividends, non-dom | 0% |
| Tax Department, Ministry of Finance of Cyprus | Resident years before deemed domicile | 17 years |
| Tax Department, Ministry of Finance of Cyprus | 60-day rule, minimum days in Cyprus | 60 days |
| Facts checked on | ||
We usually reply within one business day.
A Cyprus tax resident without a Cyprus domicile pays 0% Special Defence Contribution on dividends and interest, against 5% on dividends and 17% on interest for a domiciled resident. The status lasts until 17 years years of residence make you deemed domiciled. We register your tax number, check which residence test you meet and file the non-dom application.
Key facts
Cyprus non-dom rules in six lines
Non-dom cuts the defence contribution on dividends from 5% to 0%; it does not change income tax. Each row shows its source and the date we last checked it.
| No. | Field | Value | Source |
|---|---|---|---|
| 1.1 | Defence contribution on dividends, non-dom | 0% | [1] |
| 1.2 | Defence contribution on dividends, domiciled | 5% | [1] |
| 1.3 | Resident years before deemed domicile | 17 years | [1] |
| 1.4 | Extension lump sum, per period | €250,000 | [1] |
| 1.5 | 60-day rule, minimum days in Cyprus | 60 days | [1] |
| 1.6 | 60-day rule, maximum days in another state | 183 days | [2] |
Source:[1]Tax Department, Ministry of Finance of Cyprus[2]PwC Worldwide Tax Summariessecondary source
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Changed
Changed on 1 January 2026
Since the reform, a resident about to become deemed domiciled can keep non-dom treatment by paying €250,000 per extension period, for up to 2 periods. The choice cannot be reversed and the payment is not refunded.
Checked on cy-td-sdc-2026
Tax residency
Tax residency in Cyprus comes first
Non-dom exists only for Cyprus tax residents. You qualify either on the day count in the rule below or on the 60-day rule with its 60 days minimum.
Individuals: more than 183 days in Cyprus in the calendar year, or the 60-day rule. Companies: managed and controlled in Cyprus, or (from 1 Jan 2026) incorporated or re-domiciled in Cyprus unless a tax treaty provides otherwise.
What does the 60-day rule ask for?
60 days in Cyprus in the calendar year, and no more than 183 days in any other single state. On top of the days, you need a job, an office or a business in Cyprus at some point in the year, and a home there, owned or rented. From 1 January 2026 you no longer have to prove you are not resident anywhere else.
In what order do the filings go?
Tax number first, then the residence test, then the non-dom application. We run all three inside our 10–20 working days; the Tax Department sets its own pace after filing, and our reference publishes no processing time for it.
Does a Cyprus company make me resident?
No. Owning or directing a Cyprus company does not count a single day for you. It can help with one condition of the 60-day rule, a business or office held in Cyprus, but the 60 days and the home are still yours to show.
Income Tax (Amending) Law N. 244(I)/2025 - Tax Department presentation
What if my old country still treats me as resident?
A double tax treaty decides. The Ministry of Finance lists 72 treaties; the tie-breaker in the one with your other country settles where you are resident for treaty purposes.
Checked on Ministry of Finance of Cyprus
The information on this site is general and is not legal advice for your specific situation. Whether you meet a residence test and what non-dom saves you is assessed in an individual consultation, not on this page.
Rates
What non-dom changes and what it leaves alone
Domiciled residents pay 5% defence contribution on dividends and 17% on interest; non-doms pay 0% on both. Income tax up to 35% applies to everyone resident, domiciled or not.
Facts checked on
Corporate income tax15%
Checked onTax Department, Ministry of Finance of Cyprus
Company tax after the reform
Standard corporate income tax is 15% from tax year 2026 (12.5% for 2025 and earlier), under Income Tax (Amending) Law N. 244(I)/2025 in force from 1 Jan 2026. The same reform: companies incorporated in Cyprus are tax resident by incorporation (in addition to the management-and-control test) unless a tax treaty says otherwise; tax losses can be carried forward 7 years instead of 5; crypto-asset gains of individuals are taxed at a flat 8%; the deemed dividend distribution rule is abolished for profits of 2026 onwards (profits up to 2025 stay in the old regime); stamp duty is abolished. Dividends received by a Cyprus company are generally exempt from corporate tax. Pillar Two domestic minimum top-up tax applies to in-scope groups from 31 Dec 2024. IP box and notional interest deduction remain available.
Dividend withholding tax0%
Checked onPwC Worldwide Tax Summariessecondary source
Standard VAT rate19%
Checked onPwC Worldwide Tax Summariessecondary source
VAT registration threshold€15,600
Checked onDepartment of Registrar of Companies and Intellectual Property
Top personal income tax rate35%
Defence contribution, domiciled residents
On dividends5%
On interest17%
On rent0%
SourcesTax Department, Ministry of Finance of CyprusPwC Worldwide Tax Summariessecondary sourceDepartment of Registrar of Companies and Intellectual Property
Defence contribution changed onTax reform in force (Income Tax (Amending) Law N. 244(I)/2025 and related laws, gazetted 31 Dec 2025): CIT 15%, tax-free threshold EUR 22,000, SDC on dividends for domiciled individuals 5%, deemed dividend distribution abolished for 2026+ profits, non-dom extension for EUR 250,000 per 5 years, 60-day rule relaxed, incorporation test for company residency, 8% tax on crypto gains, 7-year loss carry-forward, stamp duty abolished.
These are headline rates. Your own tax bill depends on where your income comes from and how it is paid, and we work it out only in an individual consultation.
Set up tax residencySpecial regimes
Non-dom, the 60-day rule and other regimes
Non-dom sets defence contribution at 0% until 17 years years of residence; the 60-day rule gets you resident on 60 days a year. The other regimes in our reference follow for comparison.
IndividualsNon-domiciled (non-dom) statusDefence contribution on dividends and interest0%
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Cyprus tax residents who are not Cyprus-domiciled pay no Special Defence Contribution (SDC) on dividends, interest and (until 2025) rent, worldwide. Someone without a Cyprus domicile of origin becomes deemed domiciled after being tax resident for at least 17 of the last 20 years. From 2026 the status can be extended for up to two 5-year periods by paying a lump-sum SDC of EUR 250,000 per period (EUR 50,000 a year), on application to the Tax Commissioner by 30 June of the first year of each period; the choice is irrevocable and the amount is non-refundable.
| Defence contribution on dividends and interest | 0%Checked on |
|---|---|
| Deemed domiciled after, years residentTax resident for at least 17 of the 20 years preceding the tax year = deemed domiciled; status kept until 20 years (not necessarily consecutive) of non-residence. | 17 yearsChecked on |
| Extension lump sum, each periodPer 5-year extension period (EUR 50,000 per year), maximum two periods; paid by the end of the month after the application is approved. | €250,000Checked on |
| Maximum extension periodsTwo 5-year periods, i.e. up to 10 extra years. | 2Checked on |
Fits
Residents born outside Cyprus who live on dividends or interest. Example: a founder who moves and takes profit from their own company pays 0% defence contribution on those dividends instead of 5%.
Who this is not for
Anyone with a Cyprus domicile of origin, residents past 17 years years, and people whose income is mostly salary: salary is taxed up to 35% either way. Extending the status at €250,000 a period pays off only on dividends above €5,000,000 per period (€250,000 ÷ 5%).
Legal basisSpecial Contribution for the Defence (Amending) (No. 4) Law of 2025 - Tax Department presentation
Individuals60-day tax residency ruleDays in Cyprus, at least60 days
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An individual becomes Cyprus tax resident without 183 days if in the same year they stay in Cyprus at least 60 days, do not reside in any other single state for more than 183 days, carry on a business or are employed/hold an office in Cyprus (or with a Cyprus-resident person) at any time in the year, and maintain a permanent home in Cyprus (owned or rented). From 1 Jan 2026 the condition 'not tax resident in any other state' was removed.
| Days in Cyprus, at least | 60 daysChecked on |
|---|---|
| Days in any one other state, at most | 183 daysChecked on |
Fits
People who travel most of the year, keep a rented or owned home in Cyprus and work for or run a Cyprus business.
Who this is not for
Anyone spending more than 183 days in a single other country, or with no Cyprus job, business or home. Counting days in several countries is fine; one long stay elsewhere is not.
Legal basisIncome Tax (Amending) Law N. 244(I)/2025 - Tax Department presentation
CompaniesIP box (modified nexus)Lowest effective rate3%
A notional deduction of 80% of qualifying profits from qualifying intellectual property (patents, copyrighted software, certain innovative assets; not trademarks), scaled by the modified nexus fraction. The old (non-nexus) IP regime closed on 30 June 2016 with grandfathering until 30 June 2021.
| Lowest effective rateDerived: 20% of qualifying profit taxed at 15% CIT = 3% from 2026 (2.5% at the former 12.5% rate). Minimum effective rate; actual rate is higher when the nexus fraction is below 1. | 3%Checked on |
|---|---|
| Qualifying profit deducted | 80%Checked on |
Fits
A company that develops and owns its patents or software.
Who this is not for
Individuals: non-dom and the IP box sit at different levels and do not replace each other.
Legal basisIncome Tax (Amending) Law N. 244(I)/2025 - Tax Department presentation
IndividualsEmployment income exemptions for new residents (50% / 20% / 25%)Salary for the larger exemption€55,000/year
50%: first employment in Cyprus from 1 Jan 2022, annual remuneration over EUR 55,000, not Cyprus resident for at least 15 consecutive years before the employment; lasts 17 years. 20%: capped at EUR 8,550 a year, for individuals who were not resident for at least 3 consecutive years before the employment and were employed abroad by a non-resident employer; 7 years; not combinable with the 50% exemption. 25%: capped at EUR 25,000 a year, for 2025-2030, for returning residents earning over EUR 30,000 in the first 12 months after 7 years of non-residence; 7 years. The 2026 reform presentation of the Tax Department does not list any change to these exemptions.
| Salary for the larger exemptionAnnual remuneration from the Cyprus employment must exceed EUR 55,000. No change to this threshold is shown in the Tax Department 2026 reform presentation; figure itself from a secondary source. | €55,000/yearChecked on |
|---|---|
| Larger exemption, years | 17 yearsChecked on |
| Smaller exemption, annual cap | €8,550/yearChecked on |
| Smaller exemption, years | 7 yearsChecked on |
Fits
Employees moving to a first Cyprus job; it reduces income tax, which non-dom does not touch.
Who this is not for
Founders paid in dividends rather than salary.
Legal basisCyprus - Individual - Income determinationsecondary source
Notional interest deduction (NID)
Companies may deduct notional interest on new equity introduced after 31 Dec 2014 used in the business. The NID rate is set by reference to 10-year government bond yields plus a 5% premium (from 1 Jan 2020). The NID cannot exceed 80% of the taxable profit generated by the new equity; unused NID is not carried forward.
Legal basisCyprus - Corporate - Tax credits and incentivessecondary source
Tonnage tax
Qualifying ship owners, charterers and ship managers pay tonnage tax based on the net tonnage of the vessels instead of corporate income tax on qualifying shipping profits. Compulsory for Cyprus-flag ship owners, optional for others; the regime runs until 31 Dec 2029, with up to 30% lower tonnage tax for environmentally friendly vessels.
Legal basisCyprus - Corporate - Taxes on corporate incomesecondary source
IndividualsCrypto-asset gains of individuals (flat 8%)Flat rate on gains8%
From 1 Jan 2026 individuals' gains from crypto-asset transactions are taxed at a flat 8% under the new Article 20E of the Income Tax Law (mining excluded).
| Flat rate on gains | 8%Checked on |
|---|
Fits
Individuals trading crypto-assets from Cyprus.
Who this is not for
Anyone hoping non-dom removes it: the 8% applies whether you are domiciled or not.
Legal basisIncome Tax (Amending) Law N. 244(I)/2025 - Tax Department presentation
Which regime applies to you and what it saves is worked out in an individual consultation. This page lists the rules, not your result.
Back to the residence testsMoving with your family? Each spouse files separately: two non-dom applications from €1,000.
From €500 10–20 working daysFor each person we register the tax number, check the 60 days or day-count test and file the non-dom application. You get a copy of every filing.
Government fees are paid separately at cost and are listed below with their source.
We usually reply within one business day.
FAQ
Cyprus non-dom: short answers
How do I get non-dom status in Cyprus?
Become Cyprus tax resident, register for a tax number and file a non-dom application with the Tax Department. Our package covers all three steps for one person from €500. Proof of residence itself, the tax residency certificate, is a separate application to the same department.
Can I be non-dom in Cyprus on 60 days?
Yes, if all conditions of the 60-day rule hold: 60 days in Cyprus, no more than 183 days in any other single state, a Cyprus job, office or business, and a Cyprus home.
Checked onHow long does Cyprus non-dom status last?
Until you have been resident for 17 years years within the look-back period, when you become deemed domiciled. From 1 January 2026 it can be extended by 2 periods at €250,000 each, €500,000 in total.
Checked onDoes non-dom mean no tax in Cyprus?
No. It removes only the defence contribution on dividends and interest, and since 1 January 2026 there is 0% contribution on rent for anyone. Income tax still reaches 35%, and crypto gains are taxed at 8%.
Checked onRequest
Ask for a non-dom registration quote
Tell us your citizenship, where you spend the year and how you are paid. We answer with a quote and the list of documents for each person.
Package for this request
Tax residency and non-dom registration
From €500 10–20 working days- Residence test review (183-day or 60-day rule)
- Tax identification number (TIN) registration
- Non-domicile status application
Government fees are paid separately at cost and are listed below with their source.
- We usually reply within one business day.
- We check your days against the 60 days rule and the day-count test and tell you which one you meet.
- You accept the quote; we register the tax number, file the non-dom application and send you each confirmation.
Facts checked on against 4 primary sources
ScopeEvery rate, day count and amount on this page was compared with the source named next to it. The check covers these rules, not your personal residence or domicile position.
- Tax residency
- Non-dom regime
- 60-day rule
- Special Defence Contribution
Sources
8Primary 4 · Checked on
- Tax Department, Ministry of Finance of CyprusGovernmentSpecial Contribution for the Defence (Amending) (No. 4) Law of 2025 - Tax Department presentationIncome Tax (Amending) Law N. 244(I)/2025 - Tax Department presentationExplanatory guide on the 2026 tax reform for individuals who are Cyprus tax residents (version 11/05/2026)
- Ministry of Finance of CyprusGovernmentDouble Tax Treaties
- PwC Worldwide Tax SummariesSecondaryCyprus - Individual - Taxes on personal incomeCyprus - Individual - ResidenceCyprus - Corporate - Taxes on corporate income
- HarneysSecondaryA new era for Cyprus taxation: the key insights of the 2026 Cyprus tax reform
How we choose sources and how often we re-check them is set out in our Editorial policy