Rate
—
Duration
17 years
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Cyprus, without the regime
Overview
- Regime
- Non-Domicile Regime
- Country
- Cyprus
- Type
- Non dom
- Status
- Active
- Effective from
- Jul 16, 2015
- Expires on
- —
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
View source PwC Worldwide Tax Summaries