Your Domicile Origin
Where your domicile of origin is connected.
We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse
areas of law, we provide trusted legal solutions for individuals, families, and businesses
Becoming a Cyprus tax resident does not automatically mean you are treated as domiciled in Cyprus. For qualifying individuals, Cyprus Non-Dom status can remove Special Defense Contribution (SDC) from dividend and interest income.
NAKLAW helps you determine whether you qualify, understand what the regime actually covers and complete the relevant exemption process correctly.
Check My Non-Dom StatusYour position depends on more than where you live today. We look at:
Where your domicile of origin is connected.
How many years you have been Cyprus tax resident.
Whether the legal exceptions or deemed-domicile rules apply.
Under the current rules, a person can be treated as deemed domiciled in Cyprus after being Cyprus tax resident for at least 17 of the previous 20 tax years.
Not sure where you fall?
We assess the facts before you rely on the exemption.
Review My Domicile PositionFor qualifying Cyprus tax residents who are not domiciled in Cyprus, SDC does not apply to:
Exempt from SDC while the individual qualifies as non-domiciled.
Exempt from SDC while the individual qualifies as non-domiciled.
The Cyprus Tax Department confirms that non-domiciled individuals are not subject to SDC on dividend and interest income.
Important 2026 Update
From 2026, the standard SDC rate on dividends for domiciled individuals was reduced from 17% to 5% on profits earned from 1 January 2026.
That makes it even more important to understand whether you are domiciled, non-domiciled, or approaching deemed-domicile status.
You get one clear answer: whether the regime applies to you and what should be done next.
Check My Non-Dom EligibilityIf you have been a Cyprus tax resident for at least 17 of the previous 20 years, you may be treated as deemed domiciled for SDC purposes.
From 2026, Cyprus also introduced an alternative SDC method for certain individuals who did not have a Cyprus domicile of origin but became deemed domiciled under the 17-of-20-year rule. Under this option, an eligible individual may extend the Non-Dom-style exemption for two additional five-year periods by paying €250,000 for every five years.
This is not automatic.
We need to review eligibility and timing before you make an election.
Review My Long-Term Non-Dom PositionReview your domicile and Cyprus tax-residency history.
Confirm whether Non-Dom treatment applies.
Prepare the relevant exemption or supporting documentation.
Monitor changes that may affect your status over time.
Domicile Residency History Exemption Ongoing Position
For an initial Cyprus Non-Dom review, useful information includes:
You do not need to determine your domicile status yourself. Give us the history. We assess how the Cyprus rules apply.
Non-Dom is not simply a tax-rate question. It depends on domicile law, tax residency and your long-term history in Cyprus.
NAKLAW has advised individuals and international clients in Cyprus since 2003, helping clients connect these legal and tax-status questions clearly.
Established Cyprus law firm.
Status assessed from the underlying facts.
Advice aligned with the current Cyprus framework.
We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse areas of law, we provide trusted legal solutions for individuals, families, and businesses.We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse areas of law, we provide trusted legal solutions for individuals, families, and businesses.We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse areas of law, we provide trusted legal solutions for individuals, families, and businesses.
Established in 2003 by our Managing Partner, Mr. Nasos A. Kyriakides, Nasos A. Kyriakides & Partners LLC has become one of the leading law firms in Cyprus, setting high standards of excellence in the legal profession.
Over the past 23 years, our combination of professional expertise, extensive experience, and the continued trust and support of our loyal long-standing clients has enabled the firm to grow significantly in both reputation and size.
Our commitment to delivering exceptional legal and corporate services, together with our client-focused approach and deep industry knowledge, has positioned us among the leading law firms in Cyprus. This recognition is reflected in the prestigious awards we have received, including:
CorporateINTL Global Awards 2014 – Oil & Gas Law Firm of the Year in Cyprus
CorporateINTL Global Awards 2015 – Banking & Finance Law Firm of the Year in Cyprus
In addition, our firm is proud to be a member of The Legal 500, one of the world’s leading legal directories, further reflecting our commitment to excellence and the high standards of service we provide.
Chief Executive Officer (CEO)
Following the accession of Cyprus in the EU in 2004 and the abolition of the "offshore regime", Cyprus has maintained a simplified and effective tax system in full compliance with the EU and the OECD.
As a result of the above Cyprus has become a stable EU, "non-offshore" low tax jurisdiction with a beneficial tax regime for foreign businesses and individuals as well as a safe professional business environment.
Cyprus has one of the lowest-taxation rates within the EU, with a flat tax rate at 15% on profit. Cyprus offers additionally to its tax benefits, great advantages as a respectful and useful jurisdiction for holding companies.
It is important to indicate that the business climate in Cyprus is based on a free and open economy, offering first-class legal and financial expertise. It's very easy to fly in and out of Cyprus throughout the year.
We take pride in delivering justice with integrity, dedication, and trusted legal expertise. Our clients’ voices reflect the true strength of our firm
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+357 25-352-352
info@naklaw.com
Anexartisias & Athinon, Nora Court, 2nd Floor, Office 201-202, 3040 Limassol, Cyprus
Get in touch with our legal experts today.