The GlobalWealth
Europe

Cyprus Non-Dom Regime

Cyprus's Non-Dom regime exempts worldwide dividend income, interest income, and most rental income from tax, with no minimum tax or investment requirement, for individuals who establish residence but are not domiciled there.

Non-Dom Regime flag

Resumen del régimen

Estado
Active
Tipo
Preferential
Duración
17 años
Highlight
Dividends and interest income fully exempt
Programar consulta

Comparación de regímenes fiscales

Default Rates

Eligibility
Any resident
Duration
Indefinite
Income Tax
0-35%
Foreign Income
Taxed
Capital Gains
20%
Dividends
0-5% SDC
Wealth Tax
None
Inheritance Tax
None

Non-Dom Regime

Eligibility
Residency
Duration
17 years
Income Tax
0-35%
Foreign Income
Exempt
Capital Gains
0%
Dividends
0%
Wealth Tax
None
Inheritance Tax
None

IP Box Regime

Eligibility
Residency
Duration
Indefinite
Income Tax
N/A
Foreign Income
Partially exempt
Capital Gains
0%
Dividends
N/A
Wealth Tax
None
Inheritance Tax
None
Learn more

Beneficios clave

Dividend and interest income exempt
No minimum tax required
60-day rule for tax residency

Requisitos y consideraciones

None
Minimum presence: 60 days/year

Migration pathways

EU/EEA/Swiss Citizens

Free access

Detalles del programa

Cyprus offers one of Europe's most favorable Non-Dom (Non-Domiciled) regimes, providing significant tax exemptions to individuals who become tax resident but are not domiciled in Cyprus. Unlike other jurisdictions that impose lump-sum taxes, Cyprus's regime has no minimum tax payment.

Key exemptions include: 100% exemption on dividend income worldwide; 100% exemption on interest income (for non-Special Defence Contribution purposes); exemption on rental income from properties outside Cyprus; exemption on capital gains from disposals of securities anywhere in the world.

To establish Cyprus tax residence, individuals can use either the 183-day rule or the "60-day rule" (introduced in 2017): spend at least 60 days in Cyprus, not spend more than 183 days in any other single country, not be tax resident elsewhere, have a permanent home in Cyprus (owned or rented), and conduct business/work in Cyprus.

The Non-Dom status can be maintained for up to 17 years from becoming Cyprus tax resident.

Interested in Non-Dom Regime?

Nuestros asesores fiscales pueden ayudarle a evaluar los requisitos de elegibilidad y optimizar su posición fiscal bajo este régimen.

Programar consulta

Personal income tax rates

PwC Tax Summaries - Cyprus Individual Taxes on Personal Income·Last checked: 12/01/26

Personal income tax rates (government)

Cyprus Tax Department - Income Tax·Last checked: 12/01/26

Capital gains tax (20% rate, immovable property scope)

Cyprus Ministry of Finance - Tax Department, Capital Gains Tax·Last checked: 14/01/26

Capital gains tax

Cyprus Tax Department - Capital Gains·Last checked: 12/01/26

Dividend taxation (Special Defence Contribution)

Cyprus Tax Department - Special Defence Contribution·Last checked: 12/01/26

Wealth tax

PwC Tax Summaries - Cyprus Individual Other Taxes·Last checked: 12/01/26

Inheritance/estate tax

Cyprus Tax Department - Deceased Person's Estate Tax·Last checked: 12/01/26

Foreign income treatment (Non-domicile regime)

Cyprus Tax Department - Individuals·Last checked: 12/01/26

Asesoramiento experto

Optimice su posición fiscal

Nuestros asesores le ayudan a evaluar regímenes fiscales, entender la elegibilidad y estructurar su mudanza para máxima eficiencia fiscal.

Programar consulta