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Cyprus Non-Dom Regime

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550+ Satisfied Clients Worldwide
Fully Licensed & Regulated Cyprus Firm
Since 2003 23 Years Serving Clients
Cyprus Non-Dom Regime

Non-Dom Status Only Works If It's Built Correctly the First Time

Becoming a non-dom Cyprus tax resident sounds like a formality until the Cyprus Tax Department actually reviews your file. Getting it wrong doesn't just delay your certificate; it can cost you years of Special Defense Contribution exemption you assumed you already had.

Our Cyprus Non-Dom Regime service sits inside our wider Tax & International Structuring division, so your non-dom status is never handled in isolation. It's built alongside your residency, your income structure, and your long-term tax position.

How We Work

What It Actually Takes to Get Non-Dom Status Right

Qualifying is one part. Structuring your income so it genuinely benefits from the exemption is the other, and we handle both under one roof. Here's what that looks like in practice for high-net-worth individuals and internationally mobile founders.

Why Cyprus

Why Non-Dom Cyprus Status Is One of the Most Powerful in the EU

💶

Zero SDC on Dividends and Interest for 17 Years

Non-dom Cyprus tax residents pay 0% Special Defense Contribution on dividends and interest, against significant standard rates for domiciled residents.

⏳

One of the Widest Non-Dom Windows in Europe

The exemption runs for 17 years and can now be extended twice more in five-year blocks, giving qualifying individuals a path to decades of certainty.

🛡️

No Wealth Tax, No Inheritance Tax

Cyprus levies no wealth tax and no inheritance tax, a rare combination inside the EU for high net worth individuals structuring long-term.

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A Deep Double Tax Treaty Network

With one of the widest double tax treaty networks in the EU, foreign income can be positioned to avoid double taxation between Cyprus and your home jurisdiction.

The Process

How We Build Your Non-Dom Position

01

Domicile & Residency Assessment

We confirm your domicile history and which residency route, 183-day or 60-day, fits your situation.

02

Non-Dom Application & Documentation

We file your non-dom status and Tax Residence Certificate together with the Cyprus Tax Department.

03

Income Structuring

We position your dividends, interest, and foreign income so the SDC exemption applies to all of it, correctly.

04

Ongoing Compliance & Extension Planning

We monitor your 17-year window and keep your position current as your income and residency evolve.

Why Naklaw

Why High Net Worth Individuals Choose Naklaw

🏛️

Founded in 2003

Established by Managing Partner Nasos A. Kyriakides, guiding tax residency and non-dom matters in Cyprus for over two decades.

📖

Recognized by The Legal 500

Proud member of The Legal 500, one of the world's leading legal directories.

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Award-Winning Practice

Recognized at the CorporateINTL Global Awards for excellence in corporate legal services.

🤝

One Firm, Every Layer

From your Tax Residence Certificate to the corporate structure your dividends flow through, one firm manages the whole position, not separate providers working from separate assumptions.

FAQs

Non-Dom Cyprus Status, Frequently Asked Questions

What does the non-dom Cyprus status actually exempt me from?

It exempts you from Special Defense Contribution on dividends and interest income for up to 17 years. It does not remove standard income tax on employment or self-employment earnings, or GHS healthcare contributions.

Do I automatically qualify as non-dom once I move to Cyprus?

In most cases, yes. If you were not a Cyprus tax resident for 17 of the last 20 years, you're treated as non-domiciled the moment you establish Cyprus tax residency, though we still confirm and document this formally.

What happens after my 17-year exemption ends?

You can extend the exemption for two additional five-year periods, with a lump-sum payment for each period, for a total of up to 27 years of coverage. We plan this well ahead of year 17.

Do I still pay tax on capital gains as a non-dom?

Gains from shares, bonds, and securities are exempt from Cyprus tax for everyone, non-dom or not. Capital gains tax only applies to Cyprus immovable property and certain property-linked shares.

How is non-dom different from just holding a Tax Residence Certificate?

The certificate confirms you're a Cyprus tax resident. Non-dom status is a separate classification on top of that, and it's the classification that actually removes Special Defense Contribution from your dividends and interest.

Can Naklaw handle my non-dom status alongside my company structure?

Yes. Our Tax & International Structuring and Corporate & Business Services teams work from the same file, so your personal non-dom position and your corporate structure are aligned rather than handled separately.

Is a consultation required before applying for non-dom status?

Yes, because your domicile history, income sources, and residency route all affect how the application should be filed, and we confirm all three before anything is submitted.

Your Non-Dom Window Opens Once. Use All 17 Years of It.

A non-dom position built on assumptions falls apart the moment the Cyprus Tax Department asks a question. One built properly protects your dividends and interest for years, and gives you a clear plan for what comes after.

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