Cyprus non dom capital gains tax: non-dom does nothing here

Cyprus non dom capital gains tax: what the charge reaches

• Gains from disposing of immovable property situated in Cyprus, at 20%.
• Gains from disposing of shares in companies that own Cyprus immovable property, at the same rate.

From 2026 that second limb widened. The look-through to property-rich companies now starts at a 20% holding rather than 50%, so smaller stakes are caught than before.

What it never reaches

Gains on securities other than property-related ones are exempt from income tax under section 8(22). Shares, bonds and most fund units are therefore outside both charges. A gain on property outside Cyprus is outside the Cyprus charge entirely, though the country where the property sits will have its own view.

Crypto sits in its own box: a flat 8% on disposal from 2026, separate from other income, with losses usable only against crypto gains of the same year.

Where this bites

The permanent residence route under Regulation 6(2) puts EUR 300,000 into Cyprus property for most applicants. When that investment is eventually sold, the gain meets 20%, and non-dom status does nothing about it. The permit also lapses if the investment is sold without an equivalent replacement, so the exit is two decisions rather than one.

The four qualifying investment categories do not all carry the same exposure. A holding in a Cyprus alternative investment fund is not Cyprus immovable property, which is a difference most comparisons of the four categories skip past.

The other place non-dom does nothing

The health contribution. It follows tax residence rather than domicile, so a non-dom resident still pays 2.65% on dividends and interest, capped once income reaches EUR 180,000.

Between them, capital gains tax and the health contribution are the two charges that survive every structure anyone will sell you. Knowing that in advance is worth more than a brochure.