Non-Dom Tax Status in Cyprus
What it is, who qualifies, what you save, how to claim it.
Updated April 2026
Exempts you from SDC on dividends, interest, and rental income for 17 years. Significant benefit for investors and anyone with passive income.
Who Qualifies
Automatically if you become a Cyprus tax resident and were NOT a Cyprus tax resident for 17 of the 20 years before. Moving for the first time = you qualify.
What’s Exempt
SDC on dividendsExempt (normally 17%)
SDC on interestExempt (normally 30%)
SDC on rental incomeExempt (normally 3%)
Duration17 years
What’s NOT Exempt
Income tax on employment/self-employment income is still standard brackets. Non-dom only covers SDC on passive income.
How to Claim
Become tax resident
183+ days/year or 60-day rule (60+ days, not 183+ elsewhere, with Cyprus business ties).
Status is automatic
No form. If you meet criteria, you have it. Noted in your tax return.
File accordingly
Declare passive income, mark exempt from SDC. Use a tax advisor the first year.
From a local: Non-dom + 50% income exemption for high earners makes Cyprus very competitive. If you have significant dividend income, SDC exemption alone saves thousands/year.