What Is Non-Dom Status in Cyprus?
Non-Dom" is short for non-domiciled. It is a tax status that some countries offer to international residents. These are people who live in the country but are not permanently settled there.
This status, under the Cyprus non-dom regime, offers significant advantages, including the possibility of receiving dividends, interest and certain capital gains tax free for many years. This page explains how the status works. It compares the three main EU Non-Dom regimes (Cyprus, Malta and Ireland) side by side. It also looks at Dubai as a non-EU option.
A Quick Definition
In countries such as Cyprus, Malta or Ireland, Non-Dom Status can free qualifying people from tax on foreign dividends, interest and certain capital gains for up to 17 years.
Non-Dom Status started in the United Kingdom. Since then, other countries have brought in their own versions, including Cyprus, Malta and Ireland.
How Non-Dom Status Works
Non-Dom Status lets eligible people choose how their worldwide income is taxed, within set rules. It is based on a simple difference: where you live is not the same as where you are permanently domiciled. You can live in a country and pay tax there without being treated as permanently domiciled. Non-Dom Status uses this difference to give tax relief.
Comparing Non-Dom Regimes in Cyprus, Malta and Ireland
The table below puts the key features of the three main Non-Dom regimes side by side, so you can compare them at a glance.
| Feature | Cyprus | Malta | Ireland |
| Tax treatment of foreign income | tax-free | taxed in Malta | tax-free |
| Remittance basis taxation | no | yes | yes |
| Minimum stay per year | 60 days | 183 days | 183 days |
| Validity of the status | at least 17 years* | no guaranteed term | no guaranteed term |
| Treatment of dividends | tax-free | taxed | tax-free |
| Treatment of interest and capital gains | tax-free | taxed in Malta | tax-free |
| Taxation of local-source income | Corporate tax: 15% | Personal income tax: up to 35% | Personal income tax: up to 40% |
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* After the 2026 tax reform, Cyprus Non-Dom Status can also be extended twice, by five years each time, for a fee.
An Alternative to Non-Dom Status: Dubai
Some people want an alternative to Non-Dom Status and are happy to move their tax residence outside the European Union. For them, Dubai can be a good choice. Dubai is known for very low corporate taxes and a 0 percent personal income tax. Along with Cyprus, it is seen as one of the more reliable places to combine strong tax benefits with good living conditions. This makes both popular with people and businesses that want to lower their tax burden.
In Dubai, there is no personal income tax. This means income earned at home and abroad is generally tax-free. Corporate income tax on company profits is 9 percent, which is low by international standards. Dubai also has many Free Zones. In these zones, companies may get extra tax benefits and face simpler paperwork.
Dubai also offers a high standard of living and modern infrastructure. This makes it an attractive base for international residents. The city is safe and lively, with strong options for education, healthcare and leisure.
Dubai sits outside the European Union, but it still offers many advantages to those willing to relocate. It is especially attractive for international entrepreneurs, investors and digital nomads who want both tax benefits and a high standard of living. For anyone looking for a flexible, tax-efficient base, Dubai is a strong Non-Dom alternative.
Conclusion
PMG is based in Cyprus, Ireland and Dubai, and works with long-standing partner firms in Malta. In our experience, Cyprus is usually the leader on Non-Dom Status. The main reasons are the 60-day rule, the validity of at least 17 years, tax-free dividends from local and foreign sources, the favourable treatment of interest and capital gains, the low corporate tax rate, and no remittance basis taxation.
For clients who prefer Dubai, our team offers a full service there too. PMG has been present in Dubai for more than ten years.
Our team can support you with company formation, residence applications, tax planning and many related services.
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