Regime Rate
0%
Under the Non-Dom Status
Standard Top Rate
35%
without this regime
Duration
17 yrs
Maximum 17 years from application
Target Profile
Income Exemption
Cyprus
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under Non-Dom Status
€0
Standard Rate
€36 750
Annual Saving
+€36 750
Eligibility Requirements
Who qualifies?
- Individuals who were not Cyprus tax residents for at least 17 of the previous 20 years
How the Regime Works
Full details
Zero tax on dividends and interest income regardless of source (SDC exempt). Capital gains on non-Cyprus immovable property exempt. Must be Cyprus tax resident (183+ days rule or 60-day rule).
Regime vs Standard Rates in Cyprus
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 35% | 0% | -35.0pp |
Frequently Asked Questions
What is the Non-Dom Status in Cyprus?
The Non-Domicile Resident in Cyprus is a special tax regime in Cyprus that provides 0% flat rate to qualifying individuals or entities. Zero tax on dividends and interest income regardless of source (SDC exempt). Capital gains on non-Cyprus immovable property exempt. Must be Cyprus tax resident (183+ days rule or 60-day rule). Legal basis: Income Tax Law Cap. 297; Special Defence Contribution Law.
Who is eligible for the Non-Dom Status?
Eligibility for the Non-Dom Status is limited to: Individuals who were not Cyprus tax residents for at least 17 of the previous 20 years. Applicants typically must not have been Cyprus tax residents during a specified prior period. Always verify current conditions at the source: Income Tax Law Cap. 297; Special Defence Contribution Law.
How much tax do you pay under the Non-Dom Status?
Under the Non-Dom Status, you pay 0% personal income tax — compared to the standard Cyprus top rate of 35%. This is a complete exemption for qualifying residents.
How long does the Non-Dom Status last?
The Non-Dom Status lasts for 17 years from the year you first qualify. After this period, standard Cyprus tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the Non-Dom Status?
Application procedures for the Non-Dom Status are set out in Income Tax Law Cap. 297; Special Defence Contribution Law. You typically need to file a formal application with Cyprus's tax authority after establishing residency. Consult a local tax advisor for guidance.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.