Who fills it in
All applicants for non-dom treatment under T.D.38, and individuals applying for the alternative method of imposing Special Defence Contribution with T.D.631.
What goes with it
- Evidence of your father's place of birth if he was alive when you were born: his birth certificate, identity card, passport or an affidavit
- If your father was not alive when you were born: the same evidence of your mother's place of birth
- Form T.D.38QB as well, if your domicile of origin is Cyprus and you were Cyprus tax resident in any year from 1995 to 2014
Field by field
Applicant
| On the form | What to write | Example |
|---|---|---|
| NAME | Your full name as in your passport. | JOHN EXAMPLE |
| T.I.C. | Your 9-character Cyprus tax identification code. | 00000000X |
1. Domicile of origin
| On the form | What to write | Example |
|---|---|---|
| 1.1 Date of birth? | Your date of birth. | 01/01/1985 |
| 1.2 Country and city of birth? | As in your passport or birth certificate. | United Kingdom, London |
| 1.3 Was your father alive when you were born? (If yes attach evidence of place of birth such as a copy of his Birth Certificate or an Identity card, or passport or an affidavit of his place of birth) | Tick Yes or No. Your domicile of origin normally follows your father's domicile at your birth, so this answer decides which parent the next questions are about. | Yes |
| 1.4 If answer 1.3 is 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 at your birth. For most people who moved here, the answer is Yes. | Yes |
| 1.5 If answer in 1.3 is no, was the 'domicile of origin' of your mother or her 'domicile of choice' outside of Cyprus when you were born? | Only if your father was not alive when you were born. | — |
| 1.6 In which countries did you use to live since you were born and for how long? Country / From / To | Every country you have lived in since birth, with years. The form has several rows. | United Kingdom, 1985–2026; Cyprus, 2026– |
| 1.7 Full name of your father? | His full name. | PETER EXAMPLE |
| 1.8 Full Maiden name of your mother? (If you have answered No to 1.3 attach evidence of place of birth such as a copy of her Birth Certificate or an Identity card, or passport or an affidavit of her place of birth) | Her name before marriage. Attach evidence of her place of birth only if you answered No at 1.3. | MARY SAMPLE |
| (Note: In case your domicile of origin is Cyprus, and you were tax resident in Cyprus during any of the years between 1995-2014, please complete also questionnaire TD38QB) | Only for people born with a Cyprus domicile. | — |
Signature
| On the form | What to write | Example |
|---|---|---|
| SIGNATURE OF PERSON FILLING THE QUESTIONNAIRE: Name / Signature / Date | Print your name, sign and date. | JOHN EXAMPLE / J. Example / 23/10/2026 |
| NOTE: The information given above ... is accurate, true and correct ... Any false or inaccurate statement or information is a criminal offense under the Assessment and Collection Tax Law 4/1978 | A printed warning; nothing to fill in. | — |
Common mistakes
- Sending T.D.38QA without T.D.38. It is an attachment, not a claim in its own right.
- Forgetting the evidence of your father's place of birth when you answer Yes at 1.3.
- Answering about your mother when your father was alive at your birth. Question 1.5 applies only if 1.3 is No.
- Leaving gaps in the list of countries you have lived in since birth.
- Skipping T.D.38QB when you were born with a Cyprus domicile and were Cyprus resident in any year from 1995 to 2014.
Questions
What is a domicile of origin?
The Tax Department says it is normally acquired at birth and, as a rule, is the same as your father's domicile when you were born. In exceptional cases, such as birth outside marriage or after the father's death, it follows the mother's.
Is T.D.38QA filed on its own?
No. It goes with T.D.38 to your district Tax Department office, and with T.D.631 when you apply to extend non-dom status.
What evidence of my father's place of birth is accepted?
The form lists a copy of his birth certificate, identity card or passport, or an affidavit of his place of birth.
Is there a Greek version of T.D.38QA?
The Tax Department publishes it in English only, as a Word file.
Sources
- Tax Department: tax residency and domicile (forms T.D.38, T.D.38QA, T.D.38QB, T.D.631), checked 23 October 2026
- Tax Department: form T.D.38QA (2017), checked 23 October 2026
- Tax Department: form T.D.38 (2016), checked 23 October 2026
Figures checked 23 October 2026. Rules change: we confirm them for your case before you act.