Cyprus Tax Residency & Non-Dom Status: Complete Guide (2026)
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.
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.
The 183-Day Rule
Spend 183+ days in Cyprus = automatic tax resident. No application needed. Days of arrival/departure count. No property, employment, or business requirement.
The 60-Day Rule (2026 Update)
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.
- Spend at least 60 days in Cyprus
- Do not spend 183+ days in any single other country
- Maintain residential property in Cyprus (owned or rented)
- Have business activity, employment, or directorship in Cyprus
Non-Dom Status
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% |
50% High-Earner Exemption
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.
PIT Bands 2026
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% |
Guías relacionadas
Preguntas frecuentes
Can I be tax resident in Cyprus and another country?
Yes, since 2026. Treaty tie-breaker rules determine primary taxing rights.
How long does Non-Dom last?
17 years from first year of Cyprus tax residency.
Must I file a tax return as non-dom?
Yes. From 2026, all residents 25+ must file IR1 regardless of income.
What does Non-Dom save?
0% SDC vs 5% on dividends, 17% on interest. On €100k dividends = €5,000/year saving.
What is the 60-day rule?
Tax residency with 60 days in Cyprus + property + business activity + not 183+ days elsewhere. Dual residency allowed since 2026.
Aviso legal: Este artículo es solo informativo y no constituye asesoramiento legal, fiscal ni financiero. Las leyes fiscales cambian frecuentemente. Consulte a un asesor cualificado en Chipre para su situación específica.
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