What is the Cyprus Non-Dom 27-year extension?

Cyprus's 2026 tax reform allows Non-Dom Cyprus tax residents to extend the standard 17-year Non-Dom SDC exemption by paying €250,000 at year 18 (extending to year 22) and a further €250,000 at year 23 (extending to year 27). Total cumulative cost: €500,000 for the full 10-year extension.

Who benefits from the Non-Dom extension?

Cyprus-domiciled residents with substantial passive income (dividends, non-trading interest) benefit if their 5-year SDC liability exceeds €250,000. At the post-2026 5% SDC rate, this means roughly €1,000,000+ of annual passive income with no growth, lower with growth assumed. Below this threshold, the extension fee outweighs the saving.

Is the €250,000 fee a one-time payment or annual?

Each fee is a one-time payment. €250,000 secures years 18–22 (5 years of continued SDC exemption). A separate €250,000 at year 23 secures years 23–27. The fees are not refundable if you leave Cyprus residency early.

What happens after year 27?

After year 27 the individual becomes deemed-domiciled and the post-2026 5% SDC rate applies on dividends and non-trading interest going forward. The 27-year framework is the practical maximum for Non-Dom planning under current law.

Can a Cyprus Non-Dom take only the first €250k extension?

Yes. The two extensions are independent decisions. Pay €250,000 at year 18 to secure years 18–22. At year 23 you can choose whether to pay the second €250,000 for years 23–27, or accept deemed-domicile status. Many HNWIs evaluate the second decision based on portfolio composition at year 22.

2026 Reform · HNWI Tool

Non-Dom 17 → 27-year
break-even

Extending Non-Dom past year 17 costs €250,000 per 5-year block (€500,000 total to year 27). Compute whether your passive income justifies it.

Yr 17: freeYrs 18–22: €250kYrs 23–27: €250kSDC: 5%

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Your passive-income profile

Cyprus Non-Doms get 0% SDC for 17 years. After year 17, you can pay €250,000 to extend to year 22, then another €250,000 to extend to year 27. We compute whether the €500k cumulative cost is offset by SDC saved on dividends and passive interest over years 18–27.

Expected annual passive income (year 18, in today's €)Dividends + non-trading interest. SDC at 5% for domiciled Cyprus residents from 2026 onwards.Nominal annual growth in passive income (%)Includes inflation + portfolio growth. 3% is a typical EU long-term assumption.

Break-even (5 years, no growth): €1,000,000/year of passive income makes the €250k extension fee net-zero. Above that, you save; below, you don't.

Years 18–22 extension (€250,000)

SDC you'd otherwise pay (5 years)€106,183

Extension fee–€250,000

Net benefit€-143,817

Years 23–27 extension (€250,000)

SDC you'd otherwise pay (5 years)€123,095

Extension fee–€250,000

Net benefit€-126,905

Total SDC saved (years 18–27)€229,278

Total extension cost–€500,000

Net benefit (full extension)€-270,722

At this passive-income level, the SDC saving is below the €500k cost by €270,722. The extension only makes sense for HNWIs above approximately €1,000,000 of passive income per year, or those who value the lifestyle/treaty access independently.

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Estimates based on the post-2026 SDC rate and the €250,000 / €250,000 extension framework. Not tax advice. The decision depends on your portfolio composition, treaty residency, and the comparative tax cost of relocating elsewhere.

— EVERYTHING INCLUDED

Want to make the move? Pick a tier from our /pricing schedule.

Tax Residency Registration + Non-Dom Bundle (both included)€699 + VAT
Tax Resident package (immigration + non-dom + personal bank + IR1)€1,899 + VAT
Relocate & Launch (residency + company + corporate banking + payroll)€4,899 + VAT
60-Day Nomad (full relocation + 60-day rule + nominee director)€5,899 + VAT
Add spouse to residence permit€300 + VAT
Annual Personal Tax Return (IR1)€199 + VAT / return

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Approved or your fee back.

If your Yellow / Pink Slip and Non-Dom declarations are not approved by the Civil Registry and Tax Department for any reason within our control, we refund 100% of the professional fee. Application disbursements pass through at cost.

Reviewed by

Nexora Editorial Standards Board

ICPAC-coordinated · Cyprus Bar partner-firm

Updated May 2026

Engagements coordinated with ICPAC-registered Cyprus tax advisers and Cyprus Bar Association member-firm lawyers. MOKAS-aligned under Cyprus AML Law 188(I)/2007. See our editorial standards and disclaimer.

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Your passive-income profile

Expected annual passive income (year 18, in today's €)Dividends + non-trading interest. SDC at 5% for domiciled Cyprus residents from 2026 onwards.

Nominal annual growth in passive income (%)Includes inflation + portfolio growth. 3% is a typical EU long-term assumption.

Break-even (5 years, no growth): €1,000,000/year of passive income makes the €250k extension fee net-zero. Above that, you save; below, you don't.

Years 18–22 extension (€250,000)

SDC you'd otherwise pay (5 years)€106,183

Extension fee–€250,000

Net benefit€-143,817

Years 23–27 extension (€250,000)

SDC you'd otherwise pay (5 years)€123,095

Extension fee–€250,000

Net benefit€-126,905

Total SDC saved (years 18–27)€229,278

Total extension cost–€500,000

Net benefit (full extension)€-270,722

Non-Dom 17 → 27-yearbreak-even

Your passive-income profile

Years 18–22 extension (€250,000)

Years 23–27 extension (€250,000)

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Non-Dom 17 → 27-yearbreak-even

Your passive-income profile

Years 18–22 extension (€250,000)

Years 23–27 extension (€250,000)

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Non-Dom 17 → 27-year
break-even

Non-Dom 17 → 27-year
break-even