Non-Dom Regime
Cyprus Non-Dom: zero tax on dividends and interest income
As a Cyprus non-domiciled tax resident, you pay no tax on worldwide dividend income and no tax on interest income — for up to 17 years. Qualify with as few as 60 days in Cyprus per year.
Key Benefits
What the Cyprus non-dom regime gives you
Zero tax on dividends
No Special Defence Contribution (SDC) on dividends received from Cyprus or foreign companies. Applies to both personal and corporate dividend income.
Zero tax on interest income
Interest income — including from bonds, savings, and loans — is exempt from SDC for non-dom individuals.
60-day residency rule
Qualify as a Cyprus tax resident (and thus non-dom) by spending just 60 days in Cyprus per year, provided you are not a tax resident elsewhere and do not spend 183+ days in another country.
17-year status
Non-dom status lasts for 17 tax years from the date you became a Cyprus tax resident — giving long-term certainty for tax planning.
No inheritance tax
Cyprus abolished inheritance tax. Combined with non-dom status, Cyprus is a highly efficient jurisdiction for wealth transfer and estate planning.
Combine with IP Box
Extract profits from a Cyprus IP Box company as dividends — paying 2.5% corporate tax at company level and 0% personal tax on the dividend.
How to become a Cyprus non-dom tax resident
Step 1: Meet the 60-day rule criteria
Spend at least 60 days in Cyprus during the tax year. Do not spend 183+ days in any other single country. Do not be a tax resident of another country.
Step 2: Establish Cyprus ties
Have a permanent residence in Cyprus (rented or owned) and carry out business or employment in Cyprus, or be a director of a Cyprus company.
Step 3: Register with the Tax Department
Apply to the Cyprus Tax Department for a Tax Identification Number (TIN) and file a tax residency declaration.
Step 4: Certify non-domicile status
Submit supporting evidence that you were not domiciled in Cyprus under the Wills and Succession Law. We prepare all documentation.
Cyprus non-dom — frequently asked questions
What is the difference between the 60-day and 183-day rule?
The 183-day rule is the standard Cyprus tax residency test — spend 183+ days and you are automatically a Cyprus tax resident. The 60-day rule is an alternative test introduced in 2017: spend at least 60 days, have a residence and business connection in Cyprus, and are not a tax resident elsewhere. Both routes lead to Cyprus tax residency and non-dom eligibility.
Do I pay any tax on my salary in Cyprus?
Yes. Non-dom status only exempts dividend and interest income from Special Defence Contribution. Employment income, self-employment income, rental income, and pension income are still subject to regular Cyprus income tax (progressive rates up to 35%, with a €19,500 annual exemption).
Can I still have my business in the UK / Israel while being a Cyprus non-dom?
This depends on your specific situation. You must not be a tax resident of another country to use the 60-day rule. If you have ongoing UK or Israeli tax residency, you need a formal exit from that residency before Cyprus non-dom status fully protects your income.
What happens after 17 years?
After 17 tax years, you are deemed domiciled in Cyprus and become subject to the standard SDC rates (17% on dividends, 30% on interest). However, many entrepreneurs restructure before this point, or have already extracted most value from their business.
Find out if the Cyprus non-dom regime works for you
Every situation is different. Book a free consultation and we'll assess your current tax residency, income structure, and the optimal path to Cyprus non-dom status.