Cyprus Non-Dom Regime
0% tax on dividends.
Up to 17 years.
The Cyprus Non-Domicile (Non-Dom) regime is one of the most attractive tax structures in Europe. If you are not domiciled in Cyprus and become a Cyprus tax resident, your worldwide dividend and passive interest income is completely exempt from tax.
0% Dividend Tax
Worldwide dividends and passive interest exempt from income tax and Special Defence Contribution (SDC) for up to 17 years. Only 2.65% GeSY (health) contribution applies.
Who Qualifies
Anyone who was not a Cyprus tax resident for at least 17 of the last 20 years before the law's introduction (July 2015). In practice, most foreign nationals moving to Cyprus qualify immediately.
2026 Update
Following the December 2025 tax reform (in force from January 2026), the SDC on dividends was reduced from 17% to 5% for domiciled residents. Non-Dom status remains fully exempt. Personal tax-free threshold raised to €22,000.
The Process
How we get your
Non-Dom status registered
We confirm you meet the Non-Dom criteria — not domiciled in Cyprus, qualifying tax residency route (60-day or 183-day), and appropriate income structure.
Yellow Slip (EU citizens) or appropriate permit, followed by registration with the Cyprus Civil Registry as required by law.
We submit Form T.F.126 and all supporting documents to the Cyprus Tax Department and obtain your official Cyprus tax residency certificate.
We obtain your Non-Domicile certificate confirming the full exemption from tax on dividends and passive interest — valid for up to 17 years from your first year of Cyprus tax residency.
Who you'll work with
Boutique firm.
Direct access.
I'm Dimosthenis Neofytou, a Cyprus-licensed advocate. I run a boutique practice, so when you work with me, you work with me: no intermediaries, no junior staff. Clear advice and a straightforward process, from the first call to the final document.
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Frequently asked questions
Who qualifies for Non-Dom status?
Generally, anyone who does not have a Cyprus domicile of origin and has not been a Cyprus tax resident for 17 of the last 20 years. In practice, most foreign nationals moving to Cyprus qualify from their first year of tax residency.
Do I really pay 0% on dividends?
Non-Dom residents pay no income tax and no Special Defence Contribution on worldwide dividends and passive interest. The only charge is the GeSY (national health) contribution of 2.65% on that income, which is capped by an annual income ceiling.
Does Non-Dom status cover my salary?
No. Non-Dom covers dividends, passive interest and certain rental income. Employment or self-employment income is taxed at normal Cyprus income tax rates, although separate exemptions for people relocating to Cyprus may apply. We check which ones apply to you.
How long does Non-Dom status last?
Up to 17 years of Cyprus tax residency. After that, you are treated as domiciled in Cyprus for these purposes.
Do I need a Cyprus company to be Non-Dom?
No. Non-Dom is a personal tax status. Many clients combine it with a Cyprus company, but it is not required.
What do I need before I can apply?
You first need to be a Cyprus tax resident, under the 183-day or the 60-day rule, which in turn requires residency registration (Yellow Slip for EU citizens or a permit for non-EU citizens). We handle the full sequence.
Get in touch
Get your Non-Dom
status today
Fill in the form and we'll get back to you within 24 hours. The first call is free — we'll confirm whether you qualify and what the process looks like for your situation.
📍 Paphos, Cyprus · Working with clients worldwide