Becoming a Cyprus resident is one decision. Understanding how your domicile status affects dividends, interest and your wider tax position is another.
NAKLAW provides legal support for your Cyprus Non-Domicile Status Application and qualification process, from checking eligibility and establishing Cyprus tax residency to completing the relevant registrations and documentation.
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Cyprus non-dom status isn't automatically granted just because someone moves to Cyprus.
You first need to establish Cyprus tax residency and then determine whether you are considered domiciled or non-domiciled for Special Defense Contribution purposes.
For 2026, Cyprus continues to treat an individual as deemed domiciled where they have been Cyprus tax resident for at least 17 of the previous 20 tax years, subject to the applicable domicile rules and exceptions.
Not sure where you fit? We establish that first.
We make the process clear before paperwork begins.
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.
For eligible individuals, Cyprus non-dom treatment can significantly change how certain investment income is taxed.
Cyprus retained the non-dom regime through its 2026 tax reform. The domicile rules remain important because individuals who become deemed domiciled can fall outside the ordinary non-dom exemption.
Important: non-dom does not mean "no tax on everything." Different types of income, General Healthcare System contributions and taxes in other jurisdictions may still need to be considered.
A person generally needs to be a Cyprus tax resident before non-dom treatment becomes relevant for Cyprus SDC purposes.
Tax residency may be established through the applicable 183-day rule or, where its conditions are satisfied, the 60-day rule.
You do not need to understand Cyprus tax law before contacting us.
A first review usually starts with a few practical facts:
From there, we can identify which residency route may apply and what happens next.
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.
Relocation, tax residency and non-dom status are connected.
A decision about where you live can affect personal taxation, investment income, company interests and cross-border obligations. That is why we look beyond a single form or registration.
When I faced unfair treatment at work, this incredible team stood by my side, fought tirelessly for my rights, and ensured that I finally received the justice I truly deserved
We take pride in delivering justice with integrity, dedication, and trusted legal expertise. Our clients’ voices reflect the true strength of our firm
Yes. Non-dom treatment for SDC purposes becomes relevant once you are a Cyprus tax resident and satisfy the applicable domicile conditions.
Yes. Reviewing residency and domicile before the move can make it easier to plan your arrival, tax-residency route and required documentation.
Yes, we provide a free 30-minute consultation to understand your case before moving forward.
No. Non-dom status primarily affects Special Defense Contribution treatment. Income tax, GHS contributions and other obligations can still apply depending on the income and circumstances.
We work with individuals, families, startups, and large corporations across various legal matters.
The deemed-domicile rules generally apply once an individual has been a Cyprus tax resident for at least 17 of the preceding 20 tax years, subject to the applicable rules.
Our fees are transparent and flexible — you can choose between hourly rates, flat fees, or monthly packages.
Yes, our team also assists with immigration & international legal matters.
You can easily schedule an appointment through our website or by contacting our office directly.
Our personalized approach, proven track record, and dedicated team of attorneys set us apart.
Ordinary non-dom status is primarily based on whether your facts meet the legal conditions rather than a standalone discretionary approval. You still need to handle the relevant tax registration, declarations and supporting evidence correctly.
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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.
A successful relocation is easier when you know whether you qualify, which residency route applies and what needs to be documented before important tax decisions are made.
NAKLAW supports your Cyprus Non-Domicile Status Application and qualification process with practical legal guidance from initial eligibility review through to tax residency and ongoing compliance.
