ARTICLE · 18 JULY 2025

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The Cyprus Non-Domicile Regime – A Step-by-Step Guide

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The Cyprus Non-Domicile regime (or non-dom) hinges on a person's domiciliation.

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An Introduction to Domiciliation

The Cyprus Non-Domicile regime (or non-dom) hinges on a person's domiciliation. It is important to note that there are two kinds of domicile:

Domicile of origin: The domicile assigned to an individual at birth.
Domicile of choice: The domicile acquired by an individual through establishing a physical presence in a particular place, combined with the intention of making it their permanent home.

Individuals who have been tax residents in Cyprus for at least 17 out of the last 20 years will be deemed domiciled in Cyprus. Meaning, once you meet the 17-year limit, you will be considered to have a Cyprus domicile of choice.

Tax Residency

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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