The Cyprus Non-Dom regime exempts qualifying individuals from dividend and interest income tax for 17 years. One of the most competitive personal tax regimes in Europe.
Cyprus has established itself as one of the most attractive relocation destinations in Europe for high-net-worth individuals, entrepreneurs, and investors. This is not accidental — the Cyprus Non-Dom regime was designed specifically to attract internationally mobile individuals by offering a combination of lifestyle quality, EU membership, and genuinely competitive personal tax treatment. The Non-Dom regime exempts qualifying individuals from Special Defence Contribution (SDC) on dividend and interest income for 17 years. For individuals who receive significant dividend or interest income — whether from their own businesses, investments, or family wealth — this can represent a substantial tax saving compared to most European jurisdictions, where dividend income is taxed at rates of 25-50%. Equally important, Cyprus's 60-day tax residency rule allows individuals to establish Cyprus tax residency without spending more than 60 days in any single tax year in Cyprus — provided certain conditions are met. This gives Cyprus residents significant flexibility in managing their international travel and presence.
Zero Special Defence Contribution on dividends and interest income for 17 years under the Non-Dom regime
Cyprus personal income tax applies only on employment income and business profits — not on passive investment income
60-day tax residency rule allows Cyprus tax residency without a 183-day physical presence requirement
No inheritance tax, gift tax, or wealth tax in Cyprus
No capital gains tax on disposal of securities (shares, bonds, other financial instruments)
EU residency providing visa-free access across the Schengen zone and EU freedom of movement
High quality of life, Mediterranean climate, English widely spoken, international schools
Straightforward residence permit process for non-EU nationals under the Category F programme
Relocation planning is more than obtaining a residence permit. It requires comprehensive analysis of the individual's existing tax position in their current jurisdiction of residence, the exit tax implications of leaving that jurisdiction, and the design of a Cyprus-based structure that achieves the desired objectives from day one of Cyprus residency. We work through each element systematically: the Cyprus residency and Non-Dom application process, the required Cyprus company structure (if applicable), the management of assets and income flows into the Cyprus framework, and the interaction with the individual's international obligations — including CRS/FATCA reporting, controlled foreign corporation rules in the home jurisdiction, and any exit taxation that may apply. Where other jurisdictions are involved — particularly for individuals with existing structures or businesses in multiple countries — we coordinate with trusted advisers in those jurisdictions to ensure the overall picture is coherent and optimised.
Every structure is different. An initial conversation helps us understand your objectives and identify the most effective path forward.
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