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Non-Dom & Tax Residency

Non-dom status and Cyprus tax residency

Clear guidance for individuals relocating to Cyprus, from meeting the residency tests to registering non-domiciled status and annual compliance.

Cyprus offers individuals one of the most attractive personal tax regimes in the EU. The benefits, however, depend on meeting the tax residency tests each year and keeping the right evidence. The scheme exempts dividend income from taxation completely (0% tax) for 17 years.

We guide you through becoming tax resident, registering as non-domiciled and handling your personal tax compliance every year, in Greek, English, Russian or Polish.

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How we help

  • Assessment under the 183-day or 60-day rule
  • Tax registration and Tax Identification Number
  • Non-dom registration with the Tax Department
  • Tax residency certificate applications
  • Annual personal income tax return
  • Dividend documentation for your Cyprus company
  • Advice on double tax treaties and your former country of residence

The key rules

The 183-day rule

You are Cyprus tax resident if you spend more than 183 days in Cyprus in the calendar year.

The 60-day rule

You can also be tax resident if, in the same year, you spend at least 60 days in Cyprus, do not spend more than 183 days in any other single country, are not tax resident elsewhere, carry on business, are employed or hold an office with a Cyprus company, and keep a permanent home in Cyprus, owned or rented.

Non-domiciled status

Cyprus tax residents who are not domiciled in Cyprus are exempt from Special Defence Contribution on qualifying dividends, interest and rental income, for up to 17 years, subject to the conditions of the law.

Frequently asked questions

Which records should I keep?

Travel records and flight tickets, your lease or title deed, utility bills, employment or directorship documents and any foreign tax residency documents. We tell you exactly what to keep for your situation.

Can you also look after my Cyprus company?

Yes. We provide audit, accounting, tax and secretarial support for your company alongside your personal tax affairs, including dividend resolutions and dividend certificates.

Let's talk about your tax residency needs

Tell us about your situation. We aim to reply within 12 hours.

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