ARTICLE · 11 JANUARY 2021

The Non-Domicile Rules In Cyprus

ASC Law Firm

Explore more from ASC Law Firm

Exercises a business and/or is employed by a Cyprus Company and/or holds an office in Cyprus with a tax resident Cyprus Company for the same calendar year.

CyprusTax

Author LinkedIn connections

The Non-Domicile (Non-Dom) Tax Status

The 183 Days Rule

As a general rule, as per the Income Tax Legislation, an individual may be considered a tax resident in Cyprus if he/she is physically present in Cyprus for a period exceeding in aggregate 183 days during a tax calendar year (1st of January until 31st of December).

The 60 days Rule

As of 1st of January 2017, the tax residency rules have been amended to also provide that if an individual does not reside in any other country for a period exceeding 183 days in aggregate in the same year and is not a tax resident for the same year in any other country is deemed to be classified as a tax resident in Cyprus provided that all the conditions below are met:

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

The Financial Side Of Property Development In Cyprus

Michael Chambers & Co LLC

Application Of The Zero VAT Rate To Specified Goods Until 31 May 2027

Cyprus Remains The Leading Platform For Holding, Financing And IP Owning Structures

The Sovereign Group

OECD Updated Commentary On Article 5 (Permanent Establishment): When Does Use Of A Home Office Result In A Fixed Place Of Business Permanent Establishment?

Michael Kyprianou & Co. LLC

From 5 October, Your IBAN With The Cyprus Tax Department Changes Only Through Tax For All

CYAUSE Audit Services Ltd

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Tax
- Income Tax

Related Comparative Guides

Comparative Guide

Tax

Comparative Guide

Tax Disputes

See more popular content from

Tax

Cyprus Corporate Tax 2026: Frequently Asked Questions

Cyprus corporate tax changed materially on 1 January 2026. The headline change is the corporate tax rate, which rose from 12.5% to 15%. But the reform package went further, touching loss carry-forward..

Nikita & Partners Limited

Cyprus Tax Residency And Non-Domicile Status In 2026: Legal And Practical Considerations For International Business Owners

Cyprus has increasingly positioned itself as a jurisdiction of interest for entrepreneurs, international business owners, remote professionals and high-net-worth individuals seeking an EU base with a modern...

A. Danos & Associates LLC

Cyprus Tax Reform 2026: Key Changes For Individuals And Businesses

Cyprus approved a comprehensive tax reform package on 22 December 2025, marking the first major overhaul of the tax system in more than twenty years.

Michael Chambers & Co LLC

You Can Now Be Cyprus Tax Resident In 60 Days Even If Another Country Still Claims You

Cyprus removed a key barrier to its 60-day tax residency rule in January 2026, allowing applicants to qualify even if another country still claims them as tax resident. The change shifts the resolution of competing residency claims from domestic statute to double tax treaty tie-breaker provisions, fundamentally altering how internationally mobile business owners and executives can establish Cyprus tax residency.

CYAUSE Audit Services Ltd

Cyprus Corporate Tax Is Now 15%: Who Pays 8 Points Less, And Why Non-Doms Pay More

Cyprus has raised its corporate income tax rate from 12.5% to 15%, but the total tax burden on distributed profits has actually fallen by more than eight percentage points for Cyprus-domiciled shareholders due to a dramatic cut in the Special Contribution for Defence on dividends. However, non-domiciled residents and foreign shareholders now face higher effective rates, fundamentally reshaping the island's tax competitiveness for different investor categories.

CYAUSE Audit Services Ltd

Cyprus Personal Taxation: What Foreign Investors And Employees Need To Know Following The January 1, 2026 Tax Reform

The Cypriot tax landscape has undergone a significant recalibration following the entry into force of a broad package of fiscal reforms, effective as from the 1st of January, 2026.

Elias Neocleous & Co LLC

Cyprus Tax Residency: The Definitive Guide To The 60-Day Rule, Non-Dom Status, And Tax-Free Dividends (2026)

Cyprus tax residency has become the subject of intense interest among internationally mobile business owners and entrepreneurs. The reason is straightforward: Cyprus offers a legal, transparent, and well-tested framework...

Nikita & Partners Limited

0%, 5% Or 17%: Cyprus Now Decides Your Dividend Tax By Where The Shareholder Sits

Cyprus has fundamentally changed how it taxes outbound dividends, interest, and royalties paid to associated companies. Depending on where the receiving shareholder is located, the same payment can now attract 0%, 5%, or 17% withholding tax—or trigger a complete denial of the deduction. Most international groups have not yet reviewed their ownership structures against these new rules, which took effect on 1 January 2026 and apply automatically based on the recipient's jurisdiction.

CYAUSE Audit Services Ltd

Cyprus Capital Gains Tax On Shares: The Investor's Guide

A Cyprus resident company holding a portfolio of listed securities, funds, or bonds can generate capital gains and dividend income entirely free of corporation tax.

Nikita & Partners Limited

OECD Updated Commentary On Article 5 (Permanent Establishment): When Does Use Of A Home Office Result In A Fixed Place Of Business Permanent Establishment?

The OECD's November 2025 updated Commentary on Article 5 of the Model Tax Convention introduces groundbreaking guidance on when cross-border remote working arrangements and home offices may create permanent...

Michael Kyprianou & Co. LLC