CYPRUS
Tax Residency & the Non-Dom Regime
An EU tax resident in just 60 days a year
Relief on dividends and interest for up to 17 years
60
days for residency
under the simplified 2026 rule
17
years of non-dom relief
of the last 20
0%
tax on dividends
for non-doms (no SDC)
2.65%
GESY contribution
capped at €180,000
Two routes to residency
60-day rule
+ home, business/work in Cyprus
60+ days
183-day rule
just live half the year
183+ days
What non-dom gives
1
0% dividends
foreign and Cypriot
2
0% interest
interest income
3
No tax
on inheritance at all
Don't confuse
RESIDENCY
Where you pay tax
— set by days (60 or 183)
PR
The right to live in Cyprus
— an immigration status, not the tax one
virtoproperty.com
· Source: Tax Department of Cyprus (mof.gov.cy) · June 2026
For information only; not tax advice.