Cyprus non-dom guide
A complete reference for international entrepreneurs and high earners moving to Cyprus — tax residency, the non-dom regime, relocation, and life on the island. Updated for the 2026 Cyprus tax reform and the April 2025 abolition of the UK non-dom regime.
Cyprus non-dom status: the essentials
How the Cyprus non-dom status worksA complete overview of the non-dom regime: 17-year exemption from Special Defence Contribution on dividends, interest and rental income. Extendable by two further 5-year periods after the 2026 reform. Who qualifies, how to apply, what it covers.
What is non-dom status? A plain-English guideNon-dom from first principles — the difference between domicile and residence, why this matters for international earners, and how Cyprus compares to Malta and Ireland. The UK ran the original non-dom regime until it was abolished in April 2025.
Your path to non-dom status: step by stepThe full process from arrival to certificate — flowchart, timelines, documents required, and what we handle for you under the full-service package.
The 60-day rule: qualify as Cyprus tax resident fasterAn alternative residency route requiring just 60 days per year. Conditions, the ties test, and how to combine it with non-dom status. The 2026 reform removed the previous "not resident elsewhere" requirement.
Cyprus tax residency certificate: how to obtain itYour annual proof of Cyprus tax residence — required for banks, foreign tax authorities, and treaty benefits. Documents, timeline, and our service.
Why Cyprus has no remittance basis (unlike Malta or Ireland)Malta and Ireland tax foreign income only once you bring it into the country — the remittance basis. The UK ran the same system until April 2025, when the regime was abolished. Cyprus uses a different approach with no remittance rule.Cyprus taxation overview (2026 reform)
Cyprus taxes 2026: a complete overviewThe 2026 reform reshaped the framework: 15% corporate tax, €22,000 personal tax-free threshold, top rate 35% only above €72,001, abolished stamp duty, and tightened reporting. All key rates in one reference.
Free Cyprus tax calculatorRun your personal income tax, social insurance and dividend exemption through our interactive tool. Updated for 2026 brackets and SDC rates.
Filing your Cyprus income tax returnDeadlines, forms, and the new 2026 rule: all Cyprus tax residents aged 25+ must file annually. What's exempt under the non-dom regime, and how our package handles this for you.
How Cyprus taxes dividends: SDC, non-doms, and the 2026 changesHow dividend income is treated in Cyprus — income tax, the Special Defence Contribution, the non-dom exemption, and the 2026 abolition of deemed dividend distribution.
Cyprus VAT: registration and ratesThe 19% standard rate, reduced rates of 9% and 5%, and when your Cyprus business must register. EU intra-community trade and OSS rules included.Trading, crypto & investments
Cyprus trading taxes for active investorsCapital gains on securities are exempt in Cyprus, and non-dom status removes SDC on dividends and interest. Day trading, ETFs, bonds and dividends all covered.
Cyprus crypto tax: the 2026 8% flat rate explainedFrom 2026, gains from crypto-asset disposals are taxed at a flat 8% (mining excluded). Same-year loss offset only, no carry-forward. What this means for traders, investors, and DeFi users.Moving to Cyprus
Moving to Cyprus: the complete relocation guideFrom first decision to settled-in: paperwork, timelines, costs, and the practical realities of relocating from the UK, Australia, Canada, South Africa or the US.
Moving to Cyprus with childrenSchools, healthcare for kids, paperwork for minors, and what families actually find when they arrive. A practical guide for parents — including school-term timing.
Moving to Cyprus with petsPet passports, vaccinations, transport options and quarantine rules. What to prepare, when to book, which carriers handle live animals into Larnaca and Paphos.
Retiring to Cyprus: tax and lifestyle guideForeign pension income under the non-dom regime (often 0% or 5% flat), plus the lifestyle reality for retirees from English-speaking countries.Residence permits
Cyprus pink slip: residence permit for non-EU citizensThe temporary residence permit for non-EU nationals — UK post-Brexit, Australia, Canada, South Africa, US. Eligibility, renewal cycle, route to permanent residency.
Cyprus yellow slip: registration certificate for EU citizensThe MEU1 certificate for EU and EEA nationals. Documents, process, and how it differs from the non-EU pink slip route.Living in Cyprus
Living in Cyprus: lifestyle, climate, cultureWhat daily life actually looks like — language, English-friendliness, climate, social fabric, and the things most relocation guides skip over.Housing in Cyprus: rent and buyAverage rents in Larnaca, Limassol, Nicosia and Paphos. Buying property as a non-EU citizen. Pitfalls to avoid in the Cyprus property market.
Cost of living in CyprusReal numbers on housing, groceries, utilities, eating out, schools and transport — benchmarked against the UK, Germany and the US.
International schools in CyprusEnglish-curriculum schools across the island. Fees, curricula (IB, British, American), waiting list realities, and which towns suit families best.Healthcare & social insurance
Cyprus GESY: the national healthcare systemHow Cyprus's General Healthcare System (GESY / GHS) works — coverage, contribution rates, and how it compares to private insurance for expats and high earners.
Cyprus social insurance: contributions and benefitsMandatory contribution rates for employees, self-employed and company directors. What you actually receive in return — pension, sickness, unemployment.Banking & advisory
Opening a Cyprus bank accountPersonal and corporate accounts, including remote-onboarding options. Required documents, realistic timelines, and which banks accept which nationalities in 2026.
Working with a Cyprus tax adviserWhen you actually need an ICPAC-licensed Cyprus tax adviser, what to expect, typical costs, and why our in-house team is included in the full-service package.
Setting up a Cyprus company alongside non-dom status? Cyprus company formation, holding structures, the international trust (CIT) and the IP Box regime live in the separate Cyprus Company Guide. Linked from the relevant non-dom pages.
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