Cyprus Non-Dom SDC Comparison Calculator
Compare only the modeled SDC on dividends and passive interest for a domiciled Cyprus tax resident and a qualifying Cyprus tax resident who is non-dom.
Income Potentially Subject to SDC
Do not include interest that qualifies for the 3% rate or the low-income refund mechanism in this field.
Use only for a verified 3% category or, where total annual income does not exceed EUR 12,000, the amount eligible for the refund that reduces SDC withheld above 3%.
Disclaimer
Indicative 2026 SDC comparison only. It does not determine Cyprus tax residence, domicile, non-dom status or total tax liability. Dividend SDC depends on the selected profit period. Interest classification, the total-income condition for a refund to 3%, Article 3D, treaties and transitional rules require individual verification.
Indicatively compare SDC for a domiciled Cyprus tax resident and a qualifying non-dom. This tool does not decide status or total tax liability.
How it works
- This SDC-only model compares dividends and two passive-interest categories. It does not calculate income tax, GHS, Social Insurance, employment income, rent, treaty outcomes or total tax.
- Dividend SDC is modelled at 5% for profits earned from 1 January 2026 and 17% for profits earned through 31 December 2025, subject to the applicable transitional and deemed-distribution rules.
- Ordinary passive interest is modelled at 17%. The 3% field is only for a verified statutory reduced-rate category or an eligible low-income refund case.
- A qualifying non-dom is modelled at 0% SDC, but Cyprus tax residence, domicile, the 17-of-20-year deemed-domicile rule, Article 3D and income classification must be verified individually.
Frequently Asked Questions
What Our Clients Say
4.9(366+)“Fabulous service from everyone at Philippou Law. We moved here in July and had our immigration sorted with Nikolas and Laura, our tax residency, non-dom and the opening of our business was seamlessly done by Cleo, and we are also buying our house with them, where Maria and Elpida have been wonderful. Honestly I would not go anywhere else. Many thanks all.”
“We had a wonderful experience working with Evangelia Katsigianni during our Cyprus tax residency (Yellow Slip) application. She was incredibly helpful, friendly, and professional throughout, always taking the time to answer our questions and guide us through each step. We are very grateful for her assistance.”