TD38 form: Cyprus non-dom declaration explained in English

Who fills it in

Cyprus tax residents who claim the non-dom exemption. Most people who move here have a domicile of origin outside Cyprus and use option 2 with T.D.38QA. People born with a Cyprus domicile use option 1 and may also need T.D.38QB.

What goes with it

Form T.D.38QA, questionnaire to determine domicile of origin (for every option)
Form T.D.38QB, questionnaire to determine domicile of choice (only for option 1(a); T.D.38QA also points Cyprus-origin applicants resident in any year 1995–2014 to it)
Evidence of your father's place of birth, or your mother's if T.D.38QA tells you to: a birth certificate, ID card, passport or affidavit

Field by field

Your details

On the form	What to write	Example
NAME AND SURNAME	Your full name as in your passport.	JOHN EXAMPLE
Tax Identification Code (TIC)	Your 9-character Cyprus tax number. Register for one first if you do not have it.	00000000X
Tel Number	A phone number the Tax Department can reach you on.	+357 99 000000
ADDRESS	Your address in Cyprus.	1 Example Street, 3000 Limassol

Declaration: tick option 1 or 2

On the form	What to write	Example
I hereby declare that I have been a tax resident of Cyprus for less than 17 of the last 20 years prior to the current tax year	This opening statement applies to every applicant. If you have been resident for 17 of the last 20 years, you cannot use this form; the Tax Department has a separate extension procedure (form T.D.631).	—
1. In spite of the fact that I have my domicile of origin in Cyprus (tick either a or b)	Only for people whose domicile of origin is Cyprus, usually because their father's domicile was Cyprus when they were born.	—
1(a) I have and maintain my domicile of choice in a country other than Cyprus and I was non tax resident of Cyprus for any period of at least 20 consecutive years from year ... to year ..., prior to the tax year ...	Tick if you settled permanently abroad and were not Cyprus tax resident for at least 20 years in a row before the tax year. Fill in the first and last year of that period and the tax year of the claim. Attach T.D.38QA and T.D.38QB.	—
1(b) I have been a non-tax resident of Cyprus for all the years from 1995 to 2014, inclusive	Tick if you were not Cyprus tax resident in any year from 1995 to 2014. Attach T.D.38QA.	—
2. I do not have my domicile of origin in Cyprus	The usual option for foreigners who move to Cyprus. Attach T.D.38QA.	√

Exemption period, signature and date

On the form	What to write	Example
and I am entitled to be exempted from Special Contribution for Defence of the Republic from year ... to year ...	First year: the tax year you claim from. Last year: the year in which you estimate you will complete 17 of the last 20 years as a Cyprus tax resident, or, for option 1(a), the first year its conditions stop applying. It is an estimate.	from 2026 to 2042
Signature	Sign the declaration yourself. A false declaration is a criminal offence under Law 4 of 1978.	J. Example
Date	The date you sign.	23/10/2026
For Official Use: Entered by ... on ... / Signature	Leave blank. The Tax Department fills this in.	—

Form T.D.38QA: questionnaire to determine domicile of origin (to be completed by all applicants)

On the form	What to write	Example
NAME	Your full name.	JOHN EXAMPLE
T.I.C.	Your Cyprus tax number, the same as on T.D.38.	00000000X
Date of birth?	Your date of birth.	01/01/1985
Country and city of birth?	As in your passport or birth certificate.	United Kingdom, London
Was your father alive when you were born?	Tick Yes or No. If Yes, attach evidence of his place of birth: a copy of his birth certificate, ID card, passport or an affidavit.	Yes
If yes, was the domicile of origin of your father or his domicile of choice outside of Cyprus when you were born?	Tick Yes if your father's domicile was outside Cyprus when you were born.	Yes
If no, was the domicile of origin of your mother or her domicile of choice outside of Cyprus when you were born?	Only if you answered No to the father question. Attach evidence of your mother's place of birth.	—
In which countries did you use to live since you were born and for how long? Country / From / To	List each country you have lived in, with the years, starting from birth. The form has several rows.	United Kingdom, 1985 to 2026; Cyprus, 2026 to date
Full name of your father?	Your father's full name.	PETER EXAMPLE
Full maiden name of your mother?	Your mother's full name before marriage.	MARY SAMPLE
Signature of person filling the questionnaire / Name / Date	Sign, print your name and date it.	J. Example / JOHN EXAMPLE / 23/10/2026

Common mistakes

Sending T.D.38 without T.D.38QA. The form asks for T.D.38QA with every option.
Ticking option 1 when your domicile of origin is not Cyprus. Most newcomers tick option 2.
Leaving the 'from year … to year …' line empty. State the first tax year and your estimated last year.
Filing only once under option 1(a). The notes say you submit it again every 3 years in that case.
Filing late. The notes say you submit it in the first year you receive dividends, interest or rents for which you claim the exemption.
Assuming non-dom covers everything. It exempts you from defence contribution; GESY contributions are still due.

Questions

What is the T.D.38 form for?

It is your declaration to the Tax Department that you are not domiciled in Cyprus, so you are exempt from Special Defence Contribution on dividends and interest. Rental income was also covered until defence contribution on rents was abolished after the 2025 tax year.

What is the difference between T.D.38QA and T.D.38QB?

T.D.38QA establishes your domicile of origin and goes with every T.D.38. T.D.38QB is about a domicile of choice abroad and is needed under option 1(a), for people born with a Cyprus domicile.

When do I submit T.D.38?

The form's notes say in the first year you have dividends, interest or rents for which you claim the exemption, and every 3 years after that if you rely on option 1(a).

How long does non-dom status last?

Until you have been Cyprus tax resident for 17 of the last 20 years. From 2026 it can be extended by up to two five-year periods for €250,000 each, using form T.D.631.

Is there a Greek version of T.D.38?

The Tax Department publishes T.D.38 and both questionnaires in English.

Sources

Figures checked 23 October 2026. Rules change: we confirm them for your case before you act.

TD38 form: claiming non-dom status in Cyprus, field by field