🇨🇾 NON-DOMICILE REGIME
Cyprus — Special Tax Regime
Status
Active
Effective From
Jul 16, 2015
📋 DETAILS
Summary
Exemption from Special Defence Contribution (SDC) on dividends, interest, and rental income for non-domiciled residents.
Eligibility
Must be non-domiciled in Cyprus (not born in Cyprus or not resident for 17+ of 20 years prior to tax year).
Benefits
0% SDC on dividends (vs 17% for domiciled), 0% on interest (vs 30%), 0% on rental income (vs 3%). No wealth tax.
Requirements
Must be Cyprus tax resident (183-day or 60-day rule).
Limitations
Does not exempt from income tax or capital gains. SDC exemption only.
Income Types Covered
Dividends, interest, rental income
Duration Details
17 years from first Cyprus tax residency
💰 FINANCIAL
Duration
17 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax
12.5%
VAT
19.0%
Capital Gains
20.0%
Treaty Count
67
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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