Cyprus non dom: status check, application and tax planning

Non-dom status frees dividends and interest from Special Defence Contribution for 17 years; from 2026 it can be extended by up to two five-year periods for €250,000 each. It applies to tax residents who are not domiciled in Cyprus, which covers most people who move here.

Duration17 years, then €250,000 per extra 5 years
SavesDefence contribution
Still dueGESY contributions
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A founder working on a laptop at a cafe terrace in LimassolChecked 28 October 2026

Options

Most newcomers

Non-domiciled

Your domicile of origin is not Cyprus. Or you acquired a domicile abroad and were not tax resident in Cyprus for 20 years in a row before the tax year. Dividends and interest carry no Special Defence Contribution.

After 17 years

Deemed domiciled

Tax resident in Cyprus for at least 17 of the 20 years before the tax year. The exemption ends here. Without a Cyprus domicile of origin you can pay €250,000 for each extra five-year period, two at most, with form TD 631.

Steps and timeline

  1. 1

    Become tax resident

    Under the 183-day or the 60-day rule.

    first year
  2. 2

    Check your domicile

    Domicile of origin follows your father's at birth; a domicile of choice abroad can change it for Cypriots.

    before the first return
  3. 3

    Claim the exemption

    Form T.D.38 to your district Tax Department office, with questionnaire T.D.38QA (domicile of origin) or T.D.38QB (domicile of choice).

    first return
  4. 4

    Stop withholding at source

    Give T.D.624/NP to the bank or company that pays you, so no defence contribution is withheld.

    with each payer
  5. 5

    Plan the end of the 17 years

    Extension by two five-year periods at €250,000 each, form TD 631, if you have no Cyprus domicile of origin.

    year 15–17

How do you apply for non-dom status in Cyprus?

Become tax resident, then declare your domicile when you register for tax and in your tax return. We prepare the declaration and the evidence of your domicile of origin. We also send it to Cyprus banks, so they stop withholding defence contribution on your interest.

How long does non-dom status last in Cyprus?

Up to 17 years of Cyprus tax residence in the last 20. After that you are treated as domiciled. From 2026 you can extend it by up to two five-year periods, paying €250,000 for each, with form TD 631. We plan the end of the period early.

Documents

For the Tax Department

For whoever pays you

0 of 5 ready

Official forms: T.D.38 (Τ.Φ.38) · how to fill it in, T.D.38QA (Τ.Φ.38QA) · how to fill it in, T.D.38QB (Τ.Φ.38QB) · how to fill it in, T.D.631 (Τ.Φ.631) · how to fill it in

The exact list depends on your situation; we confirm it before filing.

Who does what

What you do

  • Share your situation and goals
  • Collect documents from home
  • Agree the scope of work in writing

What we do

  • Check the requirements for your case
  • Prepare the documents and file the application
  • Follow up until the decision

Your coordinator

  • Plans the work and next steps
  • Keeps one timeline for everything
  • Reminds you of renewals and deadlines

Common mistakes

  • Assuming non-dom is automatic: it is claimed with form T.D.38
  • Forgetting GESY: dividends and interest still carry GESY contributions
  • Missing the 17-of-20-years point: from then you are deemed domiciled unless you extend
  • Leaving withholding in place at the bank instead of giving form T.D.624/NP
  • Expecting relief on rent: defence contribution on rental income was abolished for everyone from 2026

What affects the cost

The price depends on your situation. We explain the scope and expected costs before work begins.

Your domicile of originYears of Cyprus tax residency so farYour income types (dividends, interest)

Questions

Who does not qualify?

People tax resident for 17 of the last 20 years, unless they pay for an extension. And people with a Cyprus domicile of origin, unless they acquired a domicile abroad and were not Cyprus resident for 20 years in a row before the tax year.

Is it automatic?

No. You claim it on form T.D.38 to your district Tax Department office; your adviser files it.

What does non-dom save in Cyprus?

Special Defence Contribution on dividends and interest. GESY contributions are still due, as the Tax Department says domicile does not affect GESY.

What happens after 17 years?

You become deemed domiciled. Without a Cyprus domicile of origin you can extend the exemption for up to two five-year periods. Each costs €250,000, applied for with form TD 631.

Does non-dom matter for rental income?

Not from 2026: defence contribution on rent was abolished for everyone after the 2025 tax year.

Sources

Figures checked 28 October 2026. Rules change: we confirm them for your case before you act.

Check your case for free

A coordinator replies within one working day with the next steps.

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