2026 Reform · HNWI Tool
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.
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Book a Free ConsultNominal estimates using 5% dividend SDC and 17% ordinary-interest SDC and the €250,000 / €250,000 extension framework. GHS, reduced-rate interest, foreign taxes, future law changes and the time value of money are not modelled. Not tax advice. The decision depends on your portfolio composition, treaty residency, and the comparative tax cost of relocating elsewhere.
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.
For an eligible resident, the nominal saving exceeds a five-year €250,000 fee when the SDC otherwise payable exceeds that fee. With no growth, the dividend-only threshold at 5% is €1,000,000 per year; ordinary-interest-only income at 17% has a different threshold, approximately €294,118 per year. Mixed portfolios require both inputs. This excludes the time value of money and future law changes.
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.
After the two five-year extensions, continued relief must be reassessed under the law then in force. This model uses 2026 rates of 5% for qualifying dividends and 17% for ordinary passive interest throughout; it cannot predict future rates.
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.
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