Tax Planning
Everything about Cyprus tax residency (183-day and 60-day rules), Non-Dom status (0% SDC for 17 years), the 50% high-earner exemption, PIT bands, and how to apply.14 min read · By Nexora Cyprus editorial team · Reviewed by an ICPAC-registered Cyprus tax adviser engaged by Nexora
2026 Update
The 60-day rule no longer requires exclusive tax residency — dual residency allowed with treaty tie-breaker rules. High-earner exemption extended to 17 years. PIT tax-free threshold raised to €22,000.
Spend 183+ days in Cyprus = automatic tax resident. No application needed. Days of arrival/departure count. No property, employment, or business requirement.
Become tax resident with only 60 days in Cyprus if you meet all conditions. 2026 change: dual tax residency is now permitted — you no longer need to prove you are not tax resident elsewhere.
Non-Cyprus domiciled residents are exempt from SDC. Available for 17 years from first year of Cyprus tax residency. No formal application — arises automatically. Use our eligibility test to check.
SDC: Domiciled vs Non-Dom
| Income | Domiciled | Non-Dom |
|---|---|---|
| Dividends | 5% | 0% |
| Interest | 17% | 0% |
| Rental (foreign) | Abolished 2026 | 0% |
Salary over €55,000 + new resident (not resident for 15 prior years) = 50% income tax exemption for 17 years. One of the EU's most generous incentives.
Calculate your tax: personal tax calculator. See our tax residency service for pricing.
Personal Income Tax
| Income | Rate |
|---|---|
| €0–€22,000 | 0% |
| €22,001–€35,000 | 20% |
| €35,001–€60,000 | 25% |
| €60,001–€72,000 | 30% |
| Over €72,000 | 35% |
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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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