Cyprus Non-Dom Registration
€699 + VAT

Domicile is determined individually, not jointly. Marrying a Cyprus-domiciled person does not change your own domicile — you can remain non-dom even if your spouse is dom. The 17/20 clock applies to your residency, not the household's. Joint accounts and shared assets need careful structuring so domicile-of-origin attribution to the non-dom spouse is preserved.

Cyprus tax residency is binary per tax year — you either are or you aren't. The 60-day rule and 183-day rule both look at the whole year. Arriving in July means the partial year typically does not qualify (unless you meet the 60-day rule with the abbreviated remaining months). The exemption from SDC applies from the year you become Cyprus tax resident, not from the day of physical arrival. Plan dividend timing accordingly.

If you were previously Cyprus tax-resident — say, 8 years in your 20s, then left for 13 years — those 8 prior years count toward the 17/20 threshold when you return. Some returnees discover late that they have only 9 years of non-dom remaining instead of 17. We always run the 17/20 lookback before recommending the engagement.

After 17 years of Cyprus tax residency in any 20-year period, you become deemed-domiciled and lose the SDC exemption. The 2026 reform introduced a €250k extension fee mechanic (years 18–22) and a further €250k (years 23–27). For clients reaching year 17, our [Non-Dom break-even calculator](/calculators/non-dom-break-even) computes whether the extension is worth it given your passive-income profile.

Before 2026, the 60-day rule required you to be tax-resident nowhere else. The 2026 reform removed this condition — you can now be Cyprus tax-resident under the 60-day rule even if another country also claims residency. The double-tax-treaty tie-breaker rules (typically Article 4 of the relevant DTT) determine which country has primary taxing rights. We routinely model the CY/UK, CY/DE, CY/FR, and CY/IL tie-breakers for relocators with residual ties.