Cyprus Tax Residency & Non-Dom Status Checker
This free checker tells you whether you are likely a Cyprus tax resident for 2026 under either the 183-day rule or the 60-day rule, and whether you can claim non-domiciled (non-dom) status. Non-doms are exempt from the Special Defence Contribution, which means 0% Cyprus tax on dividends and interest for up to 17 years, paying only the 2.65% GESY/GHS contribution. The questions reflect the law in force for 2026, including the reform that removed the old “not tax resident elsewhere” condition from the 60-day rule. This is general guidance, not formal tax advice.
Count every day, or part-day, you are physically present in Cyprus.
Why not
- You have no Cyprus business, employment or directorship.
- You do not own or rent a permanent home in Cyprus.
The rates this tool uses
- 183-day rule: more than 183 days in Cyprus in the year = tax resident
- 60-day rule: ≥60 days in Cyprus, ≤183 days in any other single country, a Cyprus business/job/directorship, and an owned or rented home
- From 1 Jan 2026 the 60-day rule no longer requires you to be non-resident elsewhere
- Non-dom: 0% SDC on dividends and interest for up to 17 years; deemed domiciled after 17 of 20 years
This tool gives an estimate based on published 2026 Cyprus rates and is for general information only — not legal or tax advice. Rules have exceptions and your circumstances may differ. Confirm your position with a qualified Cyprus lawyer or tax adviser before acting.
Frequently asked questions
What is the Cyprus 60-day rule for tax residency?
You are a Cyprus tax resident under the 60-day rule if, in the calendar year, you spend at least 60 days in Cyprus, do not spend more than 183 days in any one other country, carry on a business or hold employment or a directorship in Cyprus that is not terminated during the year, and own or rent a permanent home in Cyprus. From 1 January 2026 you no longer need to be non-resident everywhere else.
Did the Cyprus 60-day rule change in 2026?
Yes. The 2025 tax reform, effective 1 January 2026, removed the condition that you must not be a tax resident of any other country. You can now qualify under the 60-day rule even if another country also treats you as resident, though a double-tax treaty may then decide which country has primary taxing rights.
What is non-dom status in Cyprus?
Non-domiciled (non-dom) status applies to Cyprus tax residents who are not domiciled in Cyprus, typically people whose domicile of origin is abroad. Non-doms are exempt from the Special Defence Contribution, so they pay 0% Cyprus tax on dividends and interest and only the 2.65% GESY contribution, for up to 17 years.
How long does Cyprus non-dom status last?
Up to 17 years. You are treated as deemed domiciled in Cyprus once you have been a Cyprus tax resident for at least 17 of the previous 20 years, at which point SDC starts to apply.
Do Cyprus non-doms pay any tax on dividends?
Non-doms pay no Special Defence Contribution and no income tax on dividends, but they do pay the GESY/GHS contribution at 2.65%, which is capped once total GESY-liable income reaches €180,000 a year. So the effective cost on dividends is low and capped.
Can I be a Cyprus tax resident and still pay tax in another country?
Possibly. Since 1 January 2026 you can meet the Cyprus 60-day rule even if another country also considers you resident. Where two countries both claim you, a double-tax treaty tie-breaker decides primary taxing rights, so professional advice is recommended.