Updated
GL-C-04
Glossary · Cyprus PR
Cyprus non-dom status - 0% on dividends and interest for 17 years
A Cyprus tax resident without Cyprus domicile - a non-domiciled resident
01 / In 30 seconds
The short answer
- What it is
- A Cyprus tax resident without Cyprus domicile - a non-domiciled resident
- What it gives
- 0% defence contribution on dividends and interest
- Term
- Until you have been Cyprus resident for 17 of the last 20 years; extendable twice for 5 years, €250,000 each
- For PR
- The status follows tax residency only, PR does not grant it
02 / In plain words
What Cyprus non-dom status means
A non-dom (non-domiciled resident) is a Cyprus tax resident without Cyprus domicile. Usually this is a foreigner who moved to the island and became resident under the 183-day or 60-day rule.
The main benefit is 0% defence contribution on dividends and interest, including from abroad. The status lasts until the person has been Cyprus tax resident for 17 of the last 20 years. It can be extended twice for 5 years, €250,000 per extension.
A non-dom pays GESY at 2.65% like all residents, with an income cap of €180,000. PR alone does not give the status: you must first become tax resident, and only then does non-dom apply.
A simple example
A company owner moves to Cyprus with PR, spends more than 183 days on the island and becomes tax resident without Cyprus domicile. Dividends come with no defence contribution, and GESY at 2.65% is paid.
Who benefits from non-dom status
- Company owners receiving dividends
- Investors with interest income
- Families moving to Cyprus
- Tax planning before the move
- Extending the status after 17 years
03 / What it covers
How non-dom works
Conditions
- Cyprus tax residency
- No Cyprus domicile
- Resident under 17 of 20 years
What it gives
- 0% contribution on dividends
- 0% contribution on interest
- Income from any country
What remains
- GESY 2.65%
- Income tax on the scale
- Capital gains tax 20%
Extension
- Twice
- 5 years each
- €250,000 each
04 / How it works
How to get non-dom status
Move
A home and life in Cyprus.
Residency
183 days or the 60-day rule.
Registration
Tax number and resident tax return.
Applying it
Dividends and interest without defence contribution.
Tracking the term
17 of 20 years or an extension.
05 / Key facts
What matters
01Benefit
0% contribution
On dividends and interest, including income from abroad.
02Term
17 of 20 years
Until you have been Cyprus resident for 17 of the last 20 years.
03Extension
2 × 5 years
€250,000 for each extension.
04GESY
2.65%
A non-dom pays the health contribution like all residents, income cap €180,000.
Common mistakes
Expecting non-dom from PR
PR does not make you tax resident. The status comes after you move.
Forgetting GESY
The 0% covers the defence contribution. All residents pay GESY at 2.65%.
Not tracking the term
After 17 of 20 years the status ends unless extended.
06 / Expert advice
How to prepare in advance
Before moving, map out your income: salary, dividends, interest, rent. With an accountant we will check what non-dom gives you.
What we do for you. We link PR to your tax plan: with an accountant we check residency, non-dom status and how long it lasts.
Dmitry NagyTax consultant, international taxation and compliance (ex-Big4)
07 / Questions
Frequently asked questions
A tax resident without Cyprus domicile.
0% defence contribution on dividends and interest.
Until you have been Cyprus resident for 17 of the last 20 years.
Yes, twice for 5 years, €250,000 each.
No. You must first become tax resident.
Yes, 2.65%, like all residents.
Cyprus PR glossary
- Cyprus PR programme →
- Cyprus PR
- ARC (Cyprus alien registration)
- Form MIP2
- Cyprus residence card
- Cyprus PR criteria
- Cyprus Migration Department
- Secure annual income
- Dependent students 18-25
- Cyprus PR monitoring
- Cyprus Department of Lands and Surveys
- Title deed in Cyprus
- DLS search certificate
- Encumbrance in Cyprus
- Separate title deed in Cyprus
- Developer mortgage in Cyprus
- Reservation agreement in Cyprus
- Sale contract in Cyprus
- Contract deposit in Cyprus
- Specific performance law
- Direct title issue to the buyer
- Cyprus transfer fees
- Foreign buyer permit (Cap. 109)
- Planning permit
- Building permit
- Certificate of final approval
- Division permit
- First sale from a developer
- Resale property in Cyprus
- 18-month new building rule
- Commercial property for Cyprus PR
- Short-term rental licence
- VAT on Cyprus property
- Reduced 5% VAT on housing
- Cyprus tax identification code
- Cyprus stamp duty
- Cyprus capital gains tax
- Cyprus income tax
- €300,000 investment for Cyprus PR
- Investment in a Cyprus company
- Investment in a Cyprus fund
- Cyprus PR government fees
- Source of funds for Cyprus PR
- Cyprus bank account
- Family members in Cyprus PR
- Apostille for Cyprus
- Certifying officer in Cyprus
- Citizen Service Centre (KEP)
- Sworn translator in Cyprus
- Police clearance for Cyprus
- Plan A health insurance
- Power of attorney for Cyprus
- Income affidavit
- Non-employment declaration
- Medical tests for Cyprus PR
- Cyprus citizenship by residence
- All terms →
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