Who fills it in
Individuals who do not have a Cyprus domicile of origin but are deemed domiciled because they have been Cyprus tax resident for at least 17 of the last 20 years. The exemption can be extended for two five-year periods, at €250,000 each.
What goes with it
- Form T.D.38QA with its supporting documents
- Clean criminal record certificate from the Republic of Cyprus and from each country of your citizenship
- Certificate from the Tax Department confirming that you are not domiciled in Cyprus
Field by field
A. Taxpayer information
| On the form | What to write | Example |
|---|---|---|
| Full Name | As in your passport. | JOHN EXAMPLE |
| Tax Identification Number (T.I.N.) | Your 9-character Cyprus tax number. | 00000000X |
| Address | Your address in Cyprus. | 1 Example Street, 3000 Limassol |
| Telephone | A number the Tax Department can call. | +357 99 000000 |
| 5-year period to which this application relates: Years From / To | The five tax years you want to cover. The first year is normally the year in which you would otherwise become deemed domiciled. | From 2027 to 2031 |
B. Questions
| On the form | What to write | Example |
|---|---|---|
| 1. Do you have a domicile of origin in the Republic of Cyprus? Yes / No | The method is for people without a Cyprus domicile of origin, so applicants normally answer No. | No |
| 2. Year in which you have completed or will complete 17 out of the last 20 years as a tax resident of the Republic of Cyprus and therefore deemed as domiciled in the Republic of Cyprus. Year | Count your years of Cyprus tax residence; this is the year the 17-out-of-20 test is met. | 2027 |
| 3. Have you obtained a certificate from the Tax Department confirming that you are not domiciled in the Republic of Cyprus? Yes / No. If yes, state the date of issue, the years to which the certificate relates, and attach a copy. Date / Years From / To | The non-domicile certificate is also on the list of required documents. | Yes / 15/03/2026 / 2010 to 2026 |
| 4. Do you have a clean criminal record? Yes / No | Supported by the criminal record certificates you attach. | Yes |
| Have you ever been convicted of a serious offense? Yes / No. If yes, provide details | Give details if Yes. | No |
| Have you ever been subject to international sanctions at any time in the past? Yes / No. If yes, provide details | Give details if Yes. | No |
| Provide any additional information that you consider relevant and wish to be taken into account during the examination of your application | Optional. | — |
C. Declaration
| On the form | What to write | Example |
|---|---|---|
| I, being aware that any incorrect or false statement constitutes a criminal offense under the provisions of the Assessment and Collection of Taxes Law of 1978 (Law 4 of 1978), as amended, hereby declare that the information and details provided above are true and correct. Signature / Date | Sign the printed form by hand before you scan it. | J. Example / 23/10/2026 |
Instructions printed on page 1 (no fields)
| On the form | What to write | Example |
|---|---|---|
| 3. When is this application submitted? | By 30 June of the first year of the five-year period. You may also apply up to two years before the tax year in which you will be deemed domiciled. | — |
| 4. How is the payment made? | The €250,000 for the whole five-year period is paid by the end of the month after the month in which the Commissioner of Taxation approves the application. A liability with code 650 then appears in TFA; if it is not paid by the deadline, it is written off. | — |
Common mistakes
- Posting or emailing the form. It is sent only as a scanned, signed message through Tax For All.
- Missing 30 June of the first year of the five-year period.
- Leaving out a criminal record certificate from one of your countries of citizenship.
- Applying without T.D.38QA or the Tax Department's non-domicile certificate.
- Not paying the €250,000 by the end of the month after approval. The liability is then written off.
Questions
How much does the Cyprus non-dom extension cost?
€250,000 for each five-year period, and up to two periods can be added.
When must I apply?
By 30 June of the first year of the five-year period, or up to two years before the tax year in which you will be deemed domiciled.
Who qualifies for the extension?
Individuals without a Cyprus domicile of origin who are deemed domiciled because they have been Cyprus tax resident for at least 17 of the last 20 years.
How do I pay?
After approval, a liability with code 650 appears in Tax For All; you pay it there by the end of the following month.
Where is the official guidance?
Circular 02/2026 of the Tax Department, available only in Greek, and the instructions on page 1 of the form.
Sources
- Tax Department: tax residency and domicile, alternative method of SDC, checked 23 October 2026
- Tax Department: form T.D.631 (2026) with instructions, checked 23 October 2026
- Tax Department: Circular 02/2026 on extending the non-dom period (Greek), checked 23 October 2026
Figures checked 23 October 2026. Rules change: we confirm them for your case before you act.