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% |
מדריכים קשורים
שאלות נפוצות
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.
כתב ויתור: מאמר זה הוא למטרות מידע בלבד ואינו מהווה יעוץ משפטי, מס או פיננסי. חוקי המס משתנים לעיתים קרובות. התייעץ עם יועץ קפריסין מוסמך לסיטואציה שלך.
מוכןים להקים את המבנה שלך בקפריסין?
הדרכה מקצועית ובהירה להתאגדות, מבנה ועמידה בקפריסין.