Cyprus Non-Dom Tax Savings Calculator
Compare your tax liability as a standard tax resident versus a Non-Domiciled (Non-Dom) tax resident in Cyprus.
Your Income Sources
Disclaimer
This calculator reflects the 2026 Tax Reform rates (effective 1 January 2026): SDC on dividends reduced to 5%, SDC on rental income abolished, and deemed dividend distribution removed for post-2026 profits. Non-Dom status is available for the first 17 years of tax residency in Cyprus, with an optional extension. Individual circumstances, applicable double tax treaties, and other factors may affect the final tax liability. Please consult a qualified professional for personalized advice.
A Cyprus non-domiciled (non-dom) tax resident is exempt from Special Defence Contribution on dividends, interest and rental income for up to 17 years. Non-doms still pay the 2.65% GHS (GESY) contribution on dividends and interest, they are not GHS-exempt, capped at €180,000 of income.
How it works
- Standard residents pay SDC of 5% on dividends and 17% on interest; non-doms are exempt from all SDC.
- Both standard residents and non-doms pay 2.65% GHS on dividends and interest (capped at €180,000 of income).
- Dividends and interest are outside personal income tax for everyone; employment and rental income are taxed under the normal bands.
- The calculator compares total tax as a standard resident versus a non-dom, so the saving is the SDC you avoid.
Worked example
Take a non-dom receiving €50,000 in dividends in 2026. A domiciled resident would pay 5% Special Defence Contribution, which is €2,500; the non-dom pays no SDC and saves that €2,500 for the year. On interest the domiciled SDC rate is 17%, so the saving on interest income is larger. Both still pay the 2.65% GHS contribution.
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.”