Cyprus tax residency for founders and company owners
Cyprus Non Dom 0% on Dividends for 17 Years
Cyprus non dom status means no Cyprus tax on your dividends and interest for 17 years, once you are a Cyprus tax resident and not domiciled here. You keep paying the 2.65% health contribution, and your company pays its 15% first. We set up the residence, the company and the non-dom claim as one file.
Κύπρος · Cyprus
Non-Dom Status
- Dividends
- 0% tax
- Company tax
- 15% · IP 3%
- Days a year
- 60
- Duration
- 17 years
Tax reform · 2026
Benefits
What Cyprus Non Dom Benefits Actually Are
Cyprus reformed its tax law on 1 January 2026, and the result suits people who own a company. The company pays a flat rate, and a non-domiciled resident takes the profit out as dividends with no Cyprus income tax and no Special Defence Contribution. Below is each benefit with the section of law it rests on, and the two places people assume more than the law gives.
0% Income Tax and 0% Defence Tax on Dividends
Dividends are exempt from Cyprus income tax for every resident, under section 8(20) of the Income Tax Law. A non-domiciled resident also pays no Special Defence Contribution on dividends or interest, because that contribution falls only on residents who are also domiciled here. A domiciled resident pays 5% on dividends from 2026.
Cyprus Non Dom 17 Years: When the Clock Starts
You are deemed domiciled once you have been a Cyprus tax resident for 17 of the previous 20 years, so the count starts with your first resident year, not with the date you claim non-dom status. Years before you moved do not count against you. After that, dividends pay the 5% defence tax, or you can elect a flat EUR 250,000 for five more years, twice at most.
15% Company Tax, 3% on IP
Every Cyprus company pays a flat 15% corporate tax from 2026. And if your company earns from its own software or patents, the IP Box deducts 80% of that qualifying profit, which means an effective rate of 3% on it.
What Non Dom Does Not Cover
The health contribution stays: 2.65% on dividends and interest, capped at EUR 180,000 of income, so at most EUR 4,770 a year. Salary from a Cyprus job is taxed on the normal bands. Gains on Cyprus property pay 20% capital gains tax, and crypto disposals pay a flat 8%, neither of which non-dom status touches.
Inside the EU, on the Euro
Cyprus has been in the EU since 2004 and uses the euro. So your company invoices in euros, banks in the EU and works under EU rules, with tax treaties covering about 67 countries.
Half Your Salary Exempt, If You Pay Yourself One
A salary above EUR 55,000 from a Cyprus job is 50% exempt for 17 tax years, if you were not Cyprus resident for the 15 years before it started. It applies to employment pay only, once in a lifetime. The first EUR 22,000 of taxable income is taxed at 0% for everyone.
How it works
The 60-Day Rule, and the Four Conditions It Sets
Your tax result depends on three things being in place in the same year: a right to live in Cyprus, a real business and home there, and your non-dom claim with the Tax Department. So the order matters more than the paperwork. Here is every step as it happens.
- Before you move
We check that it fits you
Free call
You tell us your nationality, where you live now and how your business earns. Then we tell you whether the 60-day rule and non-dom status work for you, and what your home country says about leaving.
We choose your route
Before you fly
EU citizens register their stay. Everyone else needs a residence permit, and we pick the one that fits you. Then we send you the exact list of documents, so you only get them once.
Your Cyprus company
Before you file
Next we register your Cyprus company and make you a director. That gives you the business in Cyprus the 60-day rule asks for, and a company that pays 15%, or 3% on qualifying IP profit.
- In Cyprus
Your home in Cyprus
Rent or buy
Then you rent or buy a home in Limassol, Nicosia, Larnaca or Paphos. It has to be yours to use all year, because the 60-day rule needs a permanent home you own or rent.
Residence registration
At the migration office
We file your registration or residence permit with the Migration Department. Once it is issued, you are a legal resident of Cyprus.
Tax number and non-dom claim
At the Tax Department
Then we register you for a Cyprus tax number and claim your non-domiciled status on form TD38. This is the step that takes your dividends out of defence tax.
- 0% on dividends
Your 60 days
Each calendar year
You spend at least 60 days in Cyprus and no more than 183 days in any other single country. We keep a record of your days, your home and your directorship for each year.
Tax residence certificate
EUR 80 fee
Once the year qualifies, we apply for your Cyprus tax residence certificate. It is the paper you show your old country and your bank to prove where you pay tax.
17 years at 0%
17 of 20 years
From then on your company pays its 15% and you take dividends with no income tax and no defence tax. We file your Cyprus return each year and watch the dates for you.
Moving in 2027?
Tax residency counts by calendar year, so the earlier your company and home are in place, the sooner your first year counts. Send us how you earn and when you want to move, and we reply with your route and a fixed quote.
Pricing
Cyprus Residence Permit Cost: Our Packages
These are fixed professional fees. Cyprus government fees are listed separately below and are never included in them, because they are paid to the state and not to us: EUR 500 per residence application, EUR 70 per person for the registration card, EUR 20 for the yellow slip, EUR 165 to the Registrar of Companies plus EUR 10 for name approval, and EUR 80 for a tax residence certificate. We benchmarked these against the published fees of twelve Cyprus firms in October 2026.
Non-Dom & Tax Residency
Cyprus tax residency under the 60-day rule and the non-dom claim that takes your dividends out of defence tax.
FromEUR2,900
Resident from your first qualifying calendar year
- Check against the 60-day rule and the 183-day limit per other state
- Tax identification number registration
- Non-dom claim on form TD38 with the domicile questionnaires
- Record of your days, home and Cyprus office for each year
- Tax residence certificate application (EUR 80 state fee)
- Cyprus personal tax return each year
- Support in English
Permanent Residency, Reg 6(2)
The expedited permanent residence route on a EUR 300,000 investment, filed with the Migration Department in Nicosia.
FromEUR4,900
Decision target about two months
- Choice between the four qualifying investment categories
- Proof that funds came from abroad, as the regulation requires
- Income evidence: EUR 50,000, plus EUR 15,000 spouse, EUR 10,000 per minor child
- Criminal record and health insurance file
- Certified Greek translations
- Filing in person at the Migration Department
- Spouse and children under 18 included
- Renewal and annual-proof reminders
Cyprus Company Formation
A Cyprus private company limited by shares, which is also what gives the 60-day rule the Cyprus office it asks for.
FromEUR2,400
Accelerated registration available for EUR 100
- Name approval with the Registrar (EUR 10 state fee)
- Memorandum and articles of association
- Registered office and company secretary
- Director appointment, including you
- Registrar incorporation fee of EUR 165 paid on your behalf
- Tax Department and VAT registration
- Certificate of incorporation and certified copies
Add-ons
Extra services
Add any of these to a package. We put them in one written quote with the state fees shown separately.
- Pink slip or yellow slipThe visitor permit for third-country nationals, or the MEU1 registration certificate for EU citizens. State fees are EUR 70 plus EUR 70 for the visitor permit, EUR 20 for the yellow slip.EUR 900
- Annual accounting and auditBookkeeping, the statutory audit, the company tax return and your personal return, filed on time each year.EUR 2,700
- Family membersResidence for your spouse and children, filed together with yours. Priced per person once we know the route.Quote on request
- Bank accountIntroduction and document preparation for a Cyprus bank account for you and the company. No bank guarantees an account.Quote on request
Need something outside these three?
Holding structures, several companies, an IP Box review or a family with income in more than one country need a plan of their own. Tell us how you earn and we will price it.
About us
Cyprus Residency Service or Tax Lawyer: Where We Fit
We help founders, tech companies and remote business owners move to Cyprus and use the non-dom rules. We handle the residency, the company and the tax residency as one plan, because each one depends on the others.
The rules changed on 1 January 2026, with a new corporate rate, new residency conditions and a new option for people whose non-dom years run out. We work from the amending laws themselves, so every number on this page comes from the text you can read on cylaw.org.
Our Commitment
We only file for a route you qualify for, with a complete file. And if Cyprus does not fit how you earn, we tell you on the first call, before you pay anything.
- A fixed fee, agreed in writing
- State fees shown separately
- Clear about what we control
- Sources for every legal claim
Free consultation
Check If You Qualify for Cyprus Non Dom Status
Tell us your nationality, where you live now, how your business earns and when you want to move. We reply with whether Cyprus fits you, the route that gets you there, and a fixed quote.
Office
81-83 Grivas Digenis Avenue
1090 Nicosia
Cyprus
Reply within one business day
We answer every enquiry within one business day.
Video consultation
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FAQ
Cyprus Non Dom: Questions and Answers
The questions people ask on the first call, answered from the law rather than from the brochure.
Dividends are exempt from Cyprus income tax for every resident (Income Tax Law, section 8(20)). If you are not domiciled in Cyprus, you also pay no Special Defence Contribution on them. What remains is the 2.65% health contribution (GeSY), which stops at EUR 180,000 of income a year, so it is never more than EUR 4,770.
Still have questions? We're here to help.
Contact UsFree consultation
Book a call about moving to Cyprus
Thirty minutes, no documents needed. We check whether the 60-day rule and non-dom status fit you, which residence route you need, and what the move costs end to end.
- 30-minute video call
- Straight answers on tax residency, company setup and cost
- Reschedule or cancel any time from your confirmation email
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