Answer three questions to assess whether you are domiciled in Cyprus for Special Defence Contribution purposes — the key determinant of Non-Dom eligibility.
Are you a Cyprus tax resident for 2026 under either the 183-day rule or the 60-day rule, including all applicable conditions?
Cyprus tax residents who are not domiciled in Cyprus are exempt from Special Defence Contribution — meaning 0% SDC and 0% Cyprus income tax on qualifying dividend income, and 0% SDC on qualifying interest income, for up to 17 years (GeSY/GHS contributions may apply). Domicile is determined by your domicile of origin (generally your father's domicile at your birth) and by the 17-out-of-20-years deemed domicile rule. Read more in our guide to Cyprus tax residency and Non-Dom status.
Disclaimer: This tool is provided as a general guide only and does not constitute legal or tax advice. While we endeavour to ensure the result is accurate, we cannot guarantee its validity and accept no responsibility for any decisions taken in reliance on it. Your domicile position should always be confirmed through a proper legal assessment.