Cyprus Non-Domicile status
Message us on Telegram or WhatsApp for fast assistance!
Non-Domicile status in Cyprus exempts foreign tax residents from paying the Special Defence Contribution (SDC) on dividends, interest, and rental income. To obtain this status, you must comply with Rule 183 or spend 60 days on the island and not be a tax resident of another country. The status is valid for up to 17 years of residence within any 20-year period, and the conditions will remain unchanged in 2025.
Legarithm helps you obtain a tax resident certificate and a non-resident SDC declaration so that you can enjoy the benefits of this status without any hassle.
Special Defence Contribution (SDC) on dividends (save 17%)
SDC on passive interest (save 30%)
That’s how long your benefits last.
2 ways to qualify for non-dom status
Note that day count matters: arrival days is counted in, while departure day counts out.
183-Day Rule
- Be physically present in Cyprus for 183+ days in a calendar year.
- No other conditions. It’s the simplest you get.
60-Day Rule
Qualify in 60 days if you meet these requirements:
- Spend 60+ days in Cyprus
- Not 183+ days in any other country
- Not tax resident elsewhere
- Have a permanent home in Cyprus (rent or own)
- Work, run a business, or serve as a director in a Cyprus company
Documents you need to apply
Permanent Home
Your permanent home is mandatory for both residency pathways. This can be a rented apartment (minimum 12-month lease recommended) or purchased property. The home must be available to you year-round—short-term hotel stays don’t qualify. Keep the lease/deed and proof of address readily available.
Utility Bills
Electricity, water, or internet bills in your name prove you actually maintain the residence. Register utilities immediately upon securing your home. Tax authorities and banks will request recent bills (typically last 3 months) as evidence of your real Cyprus presence.
Tax Identification Number
TIN is your unique tax identifier in Cyprus, required for all tax matters, banking, and official documentation. Apply through the Cyprus Tax Department within 60 days of establishing residency. It’s typically processed in 1-2 weeks. You’ll need this before obtaining your tax residency certificate.
Employment Contract
It can be business registration or directorship as well. This satisfies the “economic tie” rule for the 60-day rule (not needed for 183-day rule, but recommended).
Options: employment with a Cyprus company, registering your own business, or directorship in a Cyprus-resident company. The tie must be active throughout the tax year.
Day-Count Travel Log
Save boarding passes, e-tickets, and scan passport stamps. This is your primary evidence if questioned. Simple tracking now prevents complex reconstruction later. Cyprus tax authorities may audit your day count, especially under the 60-day rule.
Tax Residency Certificate
This official document proves you’re a Cyprus tax resident for a given year. Banks, brokers, and foreign tax authorities require it to apply treaty benefits and avoid double taxation. Apply once you’ve met the 183 or 60-day requirement—can be requested mid-year with supporting evidence or after year-end.
What Legarithm can help you with
See the services we provide in the non-domicile status application and compliance.
Core Non-Dom Setup
Residency and tax registration package, we can assist you at every stage:
- Residency pathway strategy (60 vs 183 days)
- TIN and tax registration
- Tax residency certificate
- Day-count tracking system
- Annual compliance support
Cyprus Company Formation
Set up Cyprus tax-resident company for dividend optimization
- Incorporation and registration
- Director appointment
- Bank account opening
- Corporate governance and accounting
Property & Immigration Services
- Work permits and visas
- Family relocation support
- Permanent residency applications
Tax Advisory & Ongoing Compliance
- Foreign income classification
- Double tax treaty optimization
- Annual tax filings
- Audit support and bookkeeping
Frequently Asked Questions
Still have questions?
Is Cyprus non-dom the same as tax residency?
No. Tax residency = where you’re taxed (based on 60 or 183 days in Cyprus). Non-domicile = your long-term legal “home” for succession purposes. You need both to get the benefits: be a Cyprus tax resident who is NOT domiciled there. Most foreigners automatically qualify as non-dom because they weren’t born in Cyprus and haven’t lived there 17+ years.
Is this a remittance-based tax regime like the UK used to have?
No. Cyprus taxes worldwide income regardless of where you keep your money. The non-dom benefit is an SDC exemption (0% on dividends/interest instead of 17%/30%), not remittance protection. You report all income; you just don’t pay SDC on dividends and interest.
Do I need a Cyprus company to benefit from non-dom status?
Not mandatory, but highly recommended. A Cyprus company satisfies the 60-day rule’s “economic tie” requirement and lets you extract profits as dividends (0% SDC) instead of all salary (taxed up to 35%). Most successful setups include a company.
If I'm born in Cyprus or if my parents were, can I still get non-dom?
Possibly. If you have Cyprus domicile of origin, you can still qualify as non-dom if: (a) you acquired domicile elsewhere AND weren’t a Cyprus tax resident for 20+ consecutive years, OR (b) you weren’t a Cyprus tax resident for the 20 years before July 2015.
What about health system contributions? Do non-doms pay this?
Yes. Non-doms pay 2.65% General Health System (GeSY) on dividend/interest income, capped at €180,000 (max ~€4,770/year). This is minimal compared to SDC savings. Example: €200K dividends = €4,770 GeSY vs. €34,000 SDC for domiciled residents.
What if I accidentally spend 183+ days in another country? Do I lose Cyprus tax residency?
For the 60-day rule: Yes, you fail that year’s requirements (must not spend 183+ days elsewhere).
For the 183-day rule: You might be a dual resident; tax treaties have tie-breakers. Always track days carefully in all countries. If you lose residency for a year, that year doesn’t count toward your “17 of 20″—actually extending your non-dom period.
Can my family come with me? Do they automatically get non-dom status too?
Yes, family can relocate, but each person qualifies independently. Spouses must meet residency requirements (60 or 183 days) and establish an economic tie. Children under 18 typically follow parents’ status. EU family members have easier immigration; non-EU may need separate permits. Each needs their own TIN and tax registration. We handle family packages.
We Are Always Available
Our team ensures your business setup is smooth, efficient, and compliant with local laws. Contact us today to discuss your project.
Cyprus, Limassol
Arch. Makarios Av. III, No. 1-7, Mitsis Building 3, 3rd floor, Office 302, 1065 Nicosia
Estonia, Tallinn
Tallinn, Harju maakond, Lasnamäe linnaosa, Ruunaoja tn 3, 11415
UAE, Dubai
Building A1, Dubai Digital Park, Dubai Silicon Oasis, Dubai, UAE
Ukraine, Kyiv
Kyiv, Mykhailo Boychuk Street, Office 3011, 01103, Ukraine
United States, New York
228 Park Ave S, New York City, New York, 10003, USA
Get in Touch
Leave your inquiry, and our legal team will get back to you as soon as possible. Initial consultation is free of charge and confidential.
Or contact us directly on:
