Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
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.
Regime overview
- Status
- Active
- Type
- Preferential
- Duration
- 17 years
- Highlight
- Dividends and interest income fully exempt
Tax regimes comparison
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
| Tax Type | Default | Non-Dom Regime | IP Box Regime |
|---|---|---|---|
| Eligibility | Any resident | Residency | Residency |
| Duration | Indefinite | 17 years | Indefinite |
| Income Tax | 0-35% | 0-35% | N/A |
| Foreign Income | Taxed | Exempt | Partially exempt |
| Capital Gains | 20% | 0% | 0% |
| Dividends | 0-5% SDC | 0% | N/A |
| Wealth Tax | None | None | None |
| Inheritance Tax | None | None | None |
| Learn more |
Key benefits
Dividend and interest income exempt
No minimum tax required
60-day rule for tax residency
Requirements and considerations
None
Minimum presence: 60 days/year
Migration pathways
EU/EEA/Swiss Citizens
Free access
Residency Visas
Program details
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?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
Schedule consultationOther tax regimes
Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
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
Expert guidance
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