Cyprus Non-Dom · 0% SDC
Cyprus Non-Domiciled tax status exempts you from Special Defence Contribution on dividends, interest and rental income. Combine with the 60-day rule for full residency from just two months in Cyprus per year.
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— WHAT YOU GET
Non-doms pay 0% SDC on dividends, interest and rental income — versus 17% (dividends) and 30% (interest) for domiciled residents. The single biggest personal-tax incentive in the EU for HNWI / founders living off portfolio income.
Cyprus tax residency without the 183-day rule, provided you (a) spend ≥60 days in Cyprus, (b) are not tax resident anywhere else, (c) hold a permanent residence in Cyprus, and (d) maintain Cyprus business/employment ties.
Cyprus EU residence permit (Yellow Slip / MEU1) gives unrestricted EU travel. Cyprus is preparing for Schengen full membership — when it lands, you'll have border-free EU + EEA mobility.
Once granted, non-dom status applies for 17 years from arrival. After year 17 you fall under standard SDC rules. We model the year-17 cliff in advance and plan re-domiciling or transition options.
— PROCESS
We model your current tax exposure (UK, Germany, US, etc.) against Cyprus non-dom + 60-day or 183-day. Output: Year-1 + Year-5 lifetime savings estimate.
MEU1 / Yellow Slip filing for EU citizens (or Pink Slip for non-EU), Cyprus permanent residence address (rental or owned), local utility bill.
Submit TD 60-day or TD 183-day form to the Cyprus Tax Department; submit non-dom self-declaration; obtain TIN. We handle the paperwork in Greek.
Annual personal tax return (IR1), 60-day stay-tracking compliance, optional family reunification (€300 spouse / €200 each child).
— COMMON QUESTIONS
Special Defence Contribution (SDC). For domiciled Cyprus residents, SDC is 17% on dividends, 30% on most interest, and 3% on rental. Non-doms pay 0% on all three. Standard income tax (PAYE on salary, IR1 personal return) still applies to actively-earned income.
You must (1) spend at least 60 days in Cyprus per calendar year, (2) not be tax resident in any other country, (3) hold a permanent residence in Cyprus (rented or owned), (4) carry on a business in Cyprus or be employed in Cyprus or hold an office in a Cyprus company. All four conditions must be met simultaneously.
After 17 consecutive years of Cyprus tax residency, non-dom status expires and you fall under standard SDC rules (17% on dividends, etc.). For most founders this is far enough out to be a non-issue, but we model the year-17 cliff and recommend redomiciling or transition options where relevant.
Yes — your foreign company doesn't need to be relocated. You can be a Cyprus tax resident receiving dividends from your foreign company at 0% SDC. The company itself is taxed where it is. For Cyprus to apply zero corporate tax (15% CIT, ~3% IP Box), the company would need to be a Cyprus tax resident.
Our Tax Resident package: Yellow Slip / MEU1 filing, tax residency registration, non-dom registration, personal tax filing template, local bank intro. Doesn't include relocation costs or rent. Annual renewal €350 + VAT.
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