Dividends and SDC for non-dom

Dividends are free of income tax in Cyprus. See the defence contribution and GESY on yours, with or without non-dom status, under the 2026 rules.

Non-dom SDC0%
Domiciled SDC5% (2026+ profits)
GESY2.65% up to €180,000
Rules checked October 2026

Your dividends this year

Your result

No SDC as a non-dom

Defence contribution (SDC)
€0
GESY (2.65%, income up to €180,000)
€2,650
You keep
€97,350

Dividends are free of income tax. The company pays 15% corporate tax on its profit first.

A guide based on published rules, not tax advice.

How it works

  1. 1

    Domicile

    Not domiciled until tax resident 17 of the last 20 years.

  2. 2

    Old profits

    Dividends from profits of 2025 or earlier carry 17% SDC for the domiciled.

  3. 3

    GESY

    Applies to non-doms too, on income up to €180,000.

Questions

Is the company taxed?

Yes: 15% corporate tax from 2026 before any dividend.

Can non-dom be extended after 17 years?

Yes, from 2026: up to two more 5-year periods for €250,000 each (form TD 631); the choice is irrevocable.

Sources and limits

A model of published rules, not tax advice. Rules checked October 2026; we confirm them for your case before you act.

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