By Nexora Cyprus editorial team · Reviewed by an ICPAC-registered Cyprus tax adviser engaged by Nexora
Three different forms with confusingly similar names — TD 38 declares Non-Dom status, TD 38Qa is the supporting questionnaire, TD126 issues a Tax Residency Certificate to a foreign authority. This guide disambiguates all three: who files what, where, processing time, and supporting documents.
Written by the Nexora Cyprus editorial team · reviewed by an ICPAC-registered tax adviser engaged by Nexora.
Quick Summary
Three distinct forms. **TD 38** — Non-Dom declaration; one-time filing when you first become Cyprus tax-resident; secures the SDC exemption on dividends and interest. **TD 38Qa** — Non-Dom supporting questionnaire; documents your domicile-of-origin facts; filed alongside TD 38 (or on Tax Department request). **TD126** — Tax Residency Certificate (TRC); issued by the Cyprus Tax Department to a foreign tax authority to evidence your Cyprus residency for treaty purposes; requested per tax year as needed.
TD 38 is the formal declaration that you are tax-resident in Cyprus but NOT domiciled in Cyprus, which secures the Special Defence Contribution (SDC) exemption on dividends and non-trading interest under the Non-Dom regime. Filed once — typically in the first tax year you become Cyprus tax-resident — and remains valid until you become deemed-domiciled (after 17 of 20 years of Cyprus residency, extendable under the 2026 reform).
TD 38 — Non-Dom Declaration at a glance
| Field | Detail |
|---|---|
| Form name | TD 38 — Declaration of Domicile |
| Filed by | The individual taxpayer |
| Filed with | Cyprus Tax Department (TAXISnet portal) |
| Frequency | One-time, first tax year of Cyprus residency |
| Result | SDC exemption on dividends + non-trading interest for up to 17 years |
| Processing time | 2–4 weeks |
| Cost | No government fee |
| Statutory basis | Cyprus Special Defence Contribution Law (as amended) |
TD 38Qa is the supporting questionnaire that documents the factual basis for your TD 38 Non-Dom declaration. It captures the chain of evidence proving your domicile-of-origin is outside Cyprus: where you were born, where your father was domiciled at your birth, your prior tax residency history, your spouse's domicile, and material life-decisions evidencing intent to remain outside Cyprus indefinitely.
TD 38Qa — Supporting Questionnaire
| Field | Detail |
|---|---|
| Form name | TD 38Qa — Non-Dom Supporting Questionnaire |
| Filed by | The individual taxpayer |
| Filed with | Cyprus Tax Department (TAXISnet portal); typically alongside TD 38 OR on Tax Department request |
| Frequency | One-time with TD 38; may be re-requested if facts change |
| Processing time | Same as TD 38 (2–4 weeks combined) |
| Cost | No government fee |
TD 38Qa is the key document if your Non-Dom claim is later challenged. Maintaining contemporaneous evidence — birth certificate, parents' tax records, prior-residency tax filings — is essential. Nexora keeps a complete TD 38 + TD 38Qa file pack for every Non-Dom client.
TD126 is the Cyprus Tax Department's official certificate confirming you are tax-resident in Cyprus for a specific tax year. Issued to evidence your Cyprus residency to a foreign tax authority, typically required to claim treaty benefits (reduced WHT on dividends, interest, royalties under a DTT) or to evidence the Cyprus residency tie-breaker outcome under a treaty's Article 4.
TD126 — Tax Residency Certificate
| Field | Detail |
|---|---|
| Form name | TD126 — Tax Residency Certificate (TRC) |
| Filed by | The individual or company taxpayer |
| Filed with | Cyprus Tax Department (TAXISnet portal) |
| Frequency | Per tax year, on request — typically one TRC per year per foreign authority requesting it |
| Result | Official certificate (PDF + Greek seal) confirming Cyprus tax residency for the specified year |
| Processing time | 1–3 weeks (varies by Tax Department workload) |
| Cost | Modest government fee |
| Use case | Submit to HMRC (UK form P85), Bundeszentralamt für Steuern (DE), French Tax Administration, IRS Form 6166-equivalent acknowledgements, etc. |
Three Cyprus tax-residency forms — head-to-head
| Dimension | TD 38 | TD 38Qa | TD126 |
|---|---|---|---|
| Purpose | Declare Non-Dom | Document Non-Dom facts | Evidence residency to foreign tax authority |
| Filed how often | One-time | One-time (with TD 38) | Per tax year, on request |
| Filed by | Individual | Individual | Individual or company |
| Government fee | None | None | Modest |
| Processing time | 2–4 weeks | Combined with TD 38 | 1–3 weeks |
| Output | Non-Dom status recorded | Evidence file held by Tax Department | Official certificate (PDF + seal) |
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TD 38 is the Non-Domicile declaration that secures the SDC exemption on dividends and non-trading interest for Cyprus tax-residents whose domicile-of-origin is outside Cyprus. Filed once at the Cyprus Tax Department via TAXISnet when you first become Cyprus tax-resident. No government fee. Processing typically 2–4 weeks. Combined filing with TD 38Qa speeds the process.
No. TD 38 is the Non-Dom declaration (the legal claim). TD 38Qa is the supporting questionnaire that documents the factual basis (your domicile-of-origin chain, prior tax residency history, spouse's domicile, etc.). They are filed together but are formally distinct documents. Without TD 38Qa, the Tax Department often cannot validate TD 38 and the claim stalls.
Only when a foreign tax authority requests one. Common scenarios: (a) leaving the UK and submitting form P85 to HMRC; (b) claiming treaty WHT benefits on foreign dividends; (c) responding to a foreign tax authority's residency challenge. Many Cyprus tax-residents never need a TD126 because their facts don't trigger foreign authority interest. Request per tax year as needed.
Up to 17 years of Cyprus tax-residency in any 20-year period. The 2026 tax reform introduced an extension mechanism: pay €250,000 at year 18 to extend to year 22, then a further €250,000 to extend to year 27. See our [Non-Dom break-even calculator](/calculators/non-dom-break-even) for whether the extension fee is net-positive at your passive-income level.
All three forms are filed electronically via the Cyprus Tax Department's TAXISnet portal (taxisnet.mof.gov.cy). You'll need a Cyprus Tax Identification Number (TIN) to access TAXISnet — obtained as part of your initial tax-residency registration. Nexora handles all three filings under our [Tax Residency + Non-Dom bundle](/services/tax-residency) (€699 + VAT).
Disclaimer: This article is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently. Consult a qualified Cyprus adviser for guidance specific to your situation. The information on this page is general guidance only and does not constitute legal, tax, accounting, immigration or financial advice. Specific advice should be obtained based on the facts of each case.
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