Cyprus Tax Residency Certificate & Non-Dom
Minimum Presence
Spend at least 60 days in Cyprus within the same tax year. Accurate travel records and consistency matter.
Permanent Residence
Maintain a permanent home in Cyprus, either owned or rented, available for your use during the year.
Enhanced Flexibility: The New Rule
Aas of January 1, 2026, an individual no longer needs to prove they are not a tax resident in any other country to qualify for Cyprus tax residency under the 60-day rule
Cyprus-Based Activity
Have employment, business activity, or a directorship in a Cyprus company maintained throughout the year. (see below options)
Physical Presence
Spend more than 183 days in Cyprus during the tax year to qualify as a tax resident.
Straightforward Route
This is the most traditional and widely accepted route, relying primarily on day count.
Clean Transition
Still requires planning when leaving another country, especially where prior tax ties exist.
Supporting Evidence
Travel records, residence documents, and local footprint help demonstrate a clear shift to Cyprus.
Non-EU Nationals
For non-EU clients relocating to Cyprus, we combine a Temporary Residence Permit with the registration of a Cyprus company, then appoint the client as a director to satisfy the Cyprus based activity requirement for the 60 day rule.
EU Nationals
For EU nationals, the most common structure is a Cyprus company registration paired with a Yellow Slip application, with the client appointed as a director to support the Cyprus based activity requirement.
Foreign Interest Company for Non-EU
For non-EU founders who want to relocate and operate from Cyprus, we set up a Foreign Interest Company, allowing the Non-EU owner to be employed by the Cyprus company and work legally in Cyprus. This also supports spouse work eligibility and the ability to bring non-EU personnel to Cyprus. It is an ideal option for clients who want to set up EU operations through Cyprus.
Accurate travel evidence
Maintain clear travel records such as flight confirmations, boarding passes, and entry or exit evidence to support your Cyprus day count.
Proof of Cyprus based activity
Keep documentation showing Cyprus based activity where required, including employment contracts, directorship appointments, or business activity evidence through a Cyprus company.
Applies only to the 60-day rule.
Cyprus home documentation
Ensure you have a valid tenancy agreement or title deed for your Cyprus residence, supported by utility bills and basic living evidence.
Local Cyprus footprint
Use your card for payments in Cyprus naturally, including everyday spending such as groceries, utilities, and recurring local payments, to support a genuine presence in Cyprus.
Avoid residency exposure elsewhere
Confirm you are not treated as tax resident in another country under its domestic rules, especially where permanent home, work, or family ties could override day counting.
Consistency across the year
Make sure your travel, home, and Cyprus activity evidence aligns and remains consistent throughout the tax year in case of review.
The day of arrival in Cyprus is deemed to be a day in the Republic
The day of departure from Cyprus is considered to be a day outside of the Republic
The arrival into Cyprus and departure out on the same day is considered as a day Cyprus
The departure from Cyprus and the arrival in Cyprus on the same day is considered as a day out of Cyprus
SDC Exemption on Dividends and Interest
Non-dom individuals are exempt from the 5% Special Defence Contribution (SDC) on dividends, interest, and rental income during the Non-Dom period. Only the 2.65% GHS contribution applies on relevant income, capped at €4,770 per year (2.65% on the first €180,000),
Non Dom Extension after 17 Years
The Non Dom regime runs for 17 years, and under the recent reforms it can be extended for up to two additional 5 year periods, subject to a €250,000 contribution per 5-year period. This is a major upgrade for long term movers.
50% Salary Exemption for New Arrivals
If you relocate to Cyprus and take up employment here, you qualify for the 50% income tax exemption on employment income for up to 17 years, provided your annual salary exceeds €55,000.
New €22,000 Tax Free Band
Under the 2026 reforms, the tax-free threshold increases to €22,000, which improves the overall position for Cyprus tax residents.
No Inheritance Tax, No Gift Tax and No Wealth Tax
Cyprus does not impose inheritance tax or an gift tax or annual wealth tax, making it attractive for long term family planning, succession planning, and wealth structuring.
No Capital Gains on Shares
Cyprus is widely considered investor-friendly because profits from the sale of shares and qualifying titles are generally exempt, provided a minimum 20% of their value is not primarily from immovable property in Cyprus.
Foreign Rental Income and Double Tax Relief
Even if you become Cyprus tax resident, rental income from property abroad is usually taxed where the property is located. Double tax treaties offer tax relief mechanisms designed to avoid the same income being taxed twice.
100% Exemption for Overseas Employment Services
If you are a Cyprus tax resident and you provide salaried services outside Cyprus for more than 90 days in a tax year, you qualify for a 100% income tax exemption on that remuneration, where the employer is non resident or the services are provided to a permanent establishment outside Cyprus.
Tax Residency Strategy and Guidebook: We map your route to Cyprus tax residency and provide a practical guidebook and action plan so you know exactly what to do, what to avoid, and what to keep on file.
Relocation and Residency Permits: We support the relocation process end to end, including residency requirements, permits, and liaising with the relevant authorities to keep the move smooth.
Immigration Liaison and Submissions: We coordinate document preparation, appointments, and submissions, and liaise with the Immigration Office throughout the process.
Accommodation and Local Setup: We assist with accommodation scouting and practical setup, including support with renting or buying a residence and organising the basics you need to get established in Cyprus.
Cyprus Company Registration and Ongoing Administration: Where needed to support the 60 day rule and wider structuring, we register a Cyprus company and provide ongoing administration, filings, and corporate compliance support.
Tax Residency Certificate Application Support: We organise your supporting documents, prepare your application pack, and liaise with the Cyprus Tax Department before and after submission until the certificate is issued.
Foreign Interest Company Setup and Staff Relocation: For non EU founders, we assist with Foreign Interest Company structures, permits and applications, and staff relocation planning for non EU personnel, subject to the applicable criteria.
Banking Support and Requirements: We guide you through bank onboarding requirements, help prepare documents, and coordinate with banks throughout the account opening process.
Frequently Asked Questions
What is Cyprus tax residency and how do I qualify?
Cyprus tax residency means you are treated as a Cyprus tax resident for tax purposes, allowing you to apply for a Cyprus Tax Residency Certificate and access Cyprus personal tax planning opportunities. You generally qualify under either the 183 day rule (more than 183 days in Cyprus) or the 60 day rule (minimum 60 days in Cyprus plus specific conditions, including a Cyprus residence, Cyprus based activity, and not being tax resident elsewhere)
What is the Cyprus 60 day tax residency rule and who is it for?
The Cyprus 60 day rule is designed for internationally mobile individuals who want an EU tax base without spending most of the year in one country. If structured correctly, it allows you to become Cyprus tax resident by spending at least 60 days in Cyprus, maintaining a permanent residence here, having Cyprus based activity (employment, business, or directorship), and ensuring you are not tax resident in another country during the same tax year.
Can I be tax resident in Cyprus and another country at the same time?
It can happen under domestic rules, especially where another country considers you tax resident based on permanent home, work, or family ties, even with fewer days. In these cases, double tax treaties often include tie breaker rules to determine one country of residence for treaty purposes, usually looking at permanent home first, then your Center of Vital Interests, then habitual residence, nationality, and finally agreement between authorities.
What is Non Dom in Cyprus and how do I qualify?
Non Dom is a separate concept from tax residency. Once you become Cyprus tax resident, many foreign nationals relocating to Cyprus for the first time can register as Non Dom, provided they are not treated as Cyprus domiciled under the relevant rules. Non Dom status is one of the key reasons Cyprus is attractive for families, investors, and high net worth individuals.
What are the main tax benefits of Cyprus Non Dom status?
For Cyprus tax resident Non-Dom individuals, dividends and bank interest are exempt from 5% SDC, with the main local charge typically being the 2.65% GHS contribution on relevant income, capped at €4,770 per year (2.65% on €180,000). If you relocate to Cyprus and take up qualifying employment, you also benefit from the 50% income tax exemption on employment income for up to 17 years. Cyprus also has no inheritance tax and no wealth tax, and the wider Cyprus personal tax system can be highly efficient when structured properly.
Do I still pay tax abroad if I become Cyprus tax resident and Non Dom?
Sometimes yes. For example, rental income from property abroad is usually taxed in the country where the property is located. Cyprus tax residency still helps because double tax treaties and tax credit rules are designed to prevent double taxation, meaning Cyprus will provide relief where foreign tax has been paid, depending on the treaty and the facts.