Cyprus Tax Residency Lawyers

Why Choose Cyprus for Non-Dom Tax Residency?

Cyprus separates tax residence from domicile. A resident who is not domiciled in Cyprus for Special Defence Contribution (SDC) purposes pays no SDC on dividends or passive interest, while dividends are also generally exempt from income tax. Add the 60-day residency route, a 50% exemption on qualifying employment income above €55,000 for up to 17 years, no inheritance or wealth tax and more than 65 double-tax treaties, and Cyprus offers one of the most competitive personal tax positions in the European Union. GHS contributions, income tax on other categories, Cyprus capital-gains rules on immovable property and foreign taxes remain separate and are checked case by case.

The Two Routes to Cyprus Tax Residency

The 183-day rule rests on presence alone: more than 183 days in Cyprus in the calendar year. The 60-day rule requires at least 60 days in Cyprus, no more than 183 days in any other single state, a permanent Cyprus home that you own or rent, and a Cyprus business, employment or office in a Cyprus tax-resident company that continues throughout the relevant tax year. If that qualifying tie ends during the year, the 60-day test fails for that year. Since 1 January 2026 the former condition of not being tax resident elsewhere no longer applies, although dual residence can still require treaty tie-breaker analysis. For the full conditions and worked examples, read our 60-day tax residency rule guide.

What Non-Dom Status Saves You

A Cyprus-domiciled resident pays SDC of 5% on dividends from profits earned from 2026 (with transitional 17% rules for certain earlier profits) and 17% on passive interest. A qualifying non-dom pays 0% on both. Everyone pays the 2.65% GHS contribution on dividends and interest, assessed on up to €180,000 of income a year, and SDC on rental income was abolished for all individuals from 2026. Run your own figures in the non-dom tax savings calculator, and read the complete guide to Cyprus tax residency and non-domiciled status for the domicile rules in depth.

How Long Non-Dom Status Lasts

You remain non-domiciled until you have been Cyprus tax resident in at least 17 of the 20 tax years preceding the relevant year, so most newcomers benefit for up to 17 years, and temporary absences do not reset the count. Once deemed domiciled, an eligible person without a Cyprus domicile of origin may apply under Article 3D for an alternative, irrevocable SDC method: €50,000 a year for a five-year period, paid as a non-refundable €250,000 lump sum, for up to two periods. Article 3D does not extend non-dom status; it is a separate way of settling SDC once the deemed-domicile threshold is reached.

What We Do for You

• Route and eligibility check: 183-day or 60-day route, domicile of origin and choice, deemed-domicile position and any anti-avoidance issues.
• Residence permit: the Yellow Slip (MEU1) for EU nationals or the Pink Slip temporary residence permit for non-EU nationals.
• Tax registration: your Tax Identification Number (TIN) through Tax For All (TFA), the correct residence basis and, where needed, a tax residence certificate.
• Evidence file: travel, home and activity records that support your residence and non-dom declarations if the Tax Department asks.
• Company where needed: a Cyprus company with the governance the 60-day route demands; see our company incorporation service.
• Annual compliance: your personal tax return, a yearly re-check of the conditions and coordination with your advisers in your previous country.

Compare Your Options Before You Move

Weighing Cyprus against staying put or another jurisdiction? Read Cyprus vs UK non-dom in 2026, use the residency finder to see which permit and tax route fits your passport and travel pattern, and see our relocation service and published relocation fees for the complete move.