Two routes in — the 183-day rule or the 60-day rule — and one Non-Dom exemption that removes Special Defence Contribution on dividends, interest and rental income for up to 17 years. We assess eligibility, file the registrations, and obtain the Tax Residency Certificate that proves it to any foreign tax authority.
If you are planning to move to Cyprus, we structure your residency from day one — covering both the 60-day and 183-day routes.
The UK abolished its non-domicile regime in April 2025. Cyprus offers a proven alternative with Non-Dom status and 0% SDC on dividends and interest.
Work location-independent and spend time across multiple countries? The 60-day rule can establish Cyprus tax residency without a 183-day commitment.
Align your personal tax residency with your Cyprus company to maximise the 0% WHT on dividend distributions and Non-Dom SDC exemption.
Foreign-sourced pension income can be taxed at a flat 5% in Cyprus (above €3,420 threshold). Tax residency unlocks this preferential rate.
Cyprus has 65+ double tax treaties. A Tax Residency Certificate gives you formal access to treaty benefits and is recognised by HMRC and other tax authorities.
What We Handle
Analysis of your eligibility for Cyprus tax residency under both the 183-day and 60-day rules.
Structuring your affairs to qualify under the 60-day rule — for international entrepreneurs and executives.
Registration for Non-Domiciled status with the Cyprus Tax Department — 0% SDC on dividends (vs 5% for domiciled) and 0% SDC on interest (vs 17% for domiciled) for up to 17 years. The 50% high-earner exemption applies to salaries exceeding €55,000 for 17 years.
Obtaining the official Tax Residency Certificate (TRC) from the Cyprus Tax Department.
Continuous monitoring and compliance to maintain tax residency and non-dom status.
Structuring income streams to maximise SDC exemptions under the non-dom regime.
From assessment to certificate issuance — structured and compliant.
We analyse your personal circumstances, days spent in Cyprus, and ties to other jurisdictions to determine optimal residency strategy.
Preparation and filing of your Non-Domiciled status declaration with the Cyprus Tax Department, including supporting documentation.
We apply for your Tax Residency Certificate from the Cyprus Tax Department, essential for activating double tax treaty benefits.
Annual monitoring of your residency days, tax filing obligations, and Non-Dom status to ensure continuous compliance and maximum benefit.
Tax residency registration and Non-Dom always go together — one bundled fee for both. Includes: tax residency registration under the 183-day or 60-day rule, Non-Domicile registration with the Tax Department, supporting documentation, and the corresponding TIC declaration.
All prices ex-VAT and ex-government fees. 60-day or 183-day rule — we structure the right one for you. Full schedule at /pricing/relocate-to-cyprus.
The 60-day rule requires at least 60 days in Cyprus AND a permanent home maintained in Cyprus AND a Cyprus economic activity (employment, directorship, or a Cyprus business) AND not spending more than 183 days in any single other country during the same tax year. All conditions must be met simultaneously — partial compliance does not establish residency.
Even where Cyprus tax residency is established, the rules of another country (e.g. UK, Germany, France) may continue to claim you as a tax resident there. Where two jurisdictions both treat you as resident, the applicable double tax treaty tie-breaker (permanent home, centre of vital interests, habitual abode, nationality) determines the outcome. Always review your foreign position before relying on the Cyprus 60-day rule.
Non-Dom status should be applied for at the time you first register as a Cyprus tax resident. Backdating a Non-Dom claim is administratively difficult and may not be accepted by the Tax Department.
Cyprus tax residency alone does not end your obligations elsewhere. You must formally notify the relevant authority (e.g. HMRC for UK residents) of your departure and cessation of domestic tax residency.
Once registered as a Cyprus tax resident with income, you are obligated to make provisional income tax payments (TD1 equivalent for individuals). Missing these triggers interest and surcharges from day one.
Tools & Calculators
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Important
Cyprus tax residency outcomes depend on individual facts including day count, permanent home, economic activity and the application of any relevant double tax treaty tie-breaker rules. Non-Dom status may exempt qualifying Cyprus tax residents from Special Defence Contribution on dividends and passive interest. GESY contributions may still apply to the same income at the prevailing rate, subject to the annual contribution cap and the nature of the income. The information on this page is general guidance only; obtain professional advice on your specific position.
If your tax-residency registration and Non-Dom declarations are not approved by the Tax Department for any reason within our control, we refund 100% of the professional fee. Application disbursements pass through at cost.
Engagements coordinated with ICPAC-registered Cyprus tax advisers and Cyprus Bar Association member-firm lawyers. MOKAS-aligned under Cyprus AML Law 188(I)/2007. See our editorial standards and disclaimer.
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