183-day rule
You spend more than 183 days in Cyprus in a calendar year. Nothing else is required.
Cyprus tax guide
Non-Dom Cyprus explained
Non-Domiciled status is the reason many European entrepreneurs, investors and retirees move their tax residency to Cyprus. It exempts you from tax on dividends and interest for up to 17 years, inside the European Union. Here is exactly how it works, who qualifies, and what it costs.
What Non-Dom status actually gives you
- 0% income tax on dividends, worldwide, for up to 17 years
- 0% income tax on interest income
- No inheritance tax, no wealth tax, no gift tax
- 50% exemption on employment income above €55,000 for new residents (first job in Cyprus)
- First €19,500 of personal income tax-free, then progressive rates up to 35%
- 12.5%–15% corporate tax, effective 2.5%–3% on qualifying IP income
- No tax on gains from the sale of shares and most securities
The two ways to become a Cyprus tax resident
60-day rule
You spend at least 60 days in Cyprus, are not tax resident anywhere else, spend under 183 days in any single other country, and maintain a business, employment or company directorship in Cyprus plus a permanent home (owned or rented).
How the process runs
- 01Registration and residency: Yellow Slip for EU citizens, temporary residence permit or Digital Nomad / employment route for non-EU citizens.
- 02Cyprus address and a Cypriot bank account.
- 03Company setup or directorship where the 60-day rule is used, with real substance.
- 04Tax registration, TIC number and the Non-Dom declaration filed with the Tax Department.
- 05Social insurance and GESY registration, then your first Cyprus tax return.
Typical timeline: 4 to 10 weeks from arrival, depending on nationality and route.
Mistakes that cost people their status
- — Keeping tax residency in the previous country and never filing an exit declaration.
- — Using the 60-day rule with a Cyprus company that has no real activity or substance.
- — Not counting days properly — arrival and departure days follow specific rules.
- — Assuming Non-Dom removes tax obligations abroad on rental income or local salaries.
- — Missing the GESY contribution, which still applies to exempt income.
Frequently asked questions
Who can obtain Non-Dom status in Cyprus?
Any person who becomes a Cyprus tax resident and has not been domiciled in Cyprus for 17 of the last 20 years. In practice this covers almost every newcomer, EU and non-EU alike.
How long does Non-Dom status last?
Up to 17 years from the year you become a Cyprus tax resident. After that period you are treated as domiciled in Cyprus.
Do I have to live in Cyprus all year?
No. The 60-day rule allows tax residency with 60 days of physical presence, provided you do not spend more than 183 days in any other country, are not tax resident elsewhere, and maintain a business, employment or directorship plus a permanent home in Cyprus.
Are dividends really taxed at 0%?
Dividends and interest are exempt from income tax in Cyprus, and Non-Dom residents are also exempt from the Special Defence Contribution that would otherwise apply — so the effective rate is 0%. General healthcare (GESY) contributions still apply, capped annually.
What about my company?
A Cyprus company pays 12.5%–15% corporate tax, and qualifying intellectual-property income can be taxed at an effective 2.5%–3% under the IP Box regime. Structuring must reflect real substance in Cyprus.
Find out whether Non-Dom fits your situation
Test your own figures in the tax calculator, or book a one-to-one call and leave with a written route, a timeline and the real costs. Where legal advice is needed, a qualified partner lawyer joins the case.
This page is general information about Cyprus tax rules, not personalised tax or legal advice.