Cyprus Non-Dom Status
Tax Benefits for Investors & Expats
Non-domiciled status is one of the most compelling features of the Cyprus tax system for international residents.
Non-domiciled residents can be exempt from defence contribution on dividend and interest income.
The benefit is available for a defined period of up to 17 years.
Combines naturally with the 60-day and 183-day residency routes.
Especially suited to investors, entrepreneurs and expats with international income.
What non-dom status offers
Qualifying non-domiciled residents can receive significant exemptions on dividend and interest income — a major draw for investors and high-net-worth individuals relocating to Cyprus.
Who it suits
Investors with overseas portfolios, international business owners and entrepreneurs benefit most. Eligibility and duration depend on your circumstances; professional advice is essential.
Establishing residency
Non-dom status pairs with Cyprus tax residency, obtained via the 183-day rule or the flexible 60-day rule for qualifying, internationally mobile individuals.
Cyprus Non-Dom Status — Your Questions Answered
A framework allowing tax-resident but non-domiciled individuals to be exempt from certain taxes on dividend and interest income for a defined period.
Qualifying individuals can benefit for up to 17 years, subject to conditions.
Internationally mobile investors, entrepreneurs and expats with foreign-sourced income.
Cyprus Non-Dom Status
The Cyprus Non-Dom regime is a special tax status available to eligible Cyprus tax residents who are not domiciled in Cyprus. It provides significant tax exemptions on certain types of income, making Cyprus an attractive destination for international professionals, investors and entrepreneurs.
Source: Cyprus Tax Department; KPMG Cyprus
Individuals who become Cyprus tax residents and are not considered domiciled in Cyprus under the Special Defence Contribution legislation may qualify for Non-Dom status, provided they meet the applicable legal requirements.
Source: Cyprus Tax Department
The Non-Dom regime generally provides exemptions from Special Defence Contribution on dividend income, interest income and, in many cases, rental income for eligible individuals.
Source: Cyprus Tax Department; PwC Cyprus
Eligible individuals may benefit from the Cyprus Non-Dom regime for up to 17 years, provided they continue to satisfy the relevant legal conditions.
Source: Cyprus Tax Department; KPMG Cyprus
No. Non-Dom status primarily affects the Special Defence Contribution regime and does not exempt individuals from Cyprus income tax obligations where these apply.
Source: Cyprus Tax Department
In most cases, eligible Non-Dom individuals are exempt from Special Defence Contribution on dividend and interest income, subject to the provisions of Cyprus tax legislation.
Source: Cyprus Tax Department; Deloitte Cyprus
Foreign pension income may qualify for favourable tax treatment under Cyprus tax legislation, depending on the individual's circumstances and the applicable tax provisions. Professional advice is recommended to determine the most suitable tax treatment.
Source: Cyprus Tax Department; EY Cyprus
Eligible individuals typically obtain Non-Dom status by registering as Cyprus tax residents and submitting the required declarations and supporting documentation to the Cyprus Tax Department.
Source: Cyprus Tax Department
Yes. Professional advice is strongly recommended to ensure compliance with Cyprus tax legislation and to maximise the benefits available under the Non-Dom regime based on your personal circumstances.
Source: Cyprus Tax Department; KPMG Cyprus; PwC Cyprus
Discover the benefits of owning property in Cyprus
Cyprus Tax Benefits
Cyprus offers one of the most attractive tax regimes in Europe, with significant benefits for property investors and residents.