0% Special Defence Contribution (SDC) and 0% Cyprus income tax on qualifying dividend income for Cyprus Non-Doms, and 0% SDC on qualifying interest income. GeSY/GHS contributions may apply. See what the exemption is worth to you each year under the rules effective 1 January 2026.
From 1 January 2026, the standard SDC rate on dividend income for Cyprus tax resident and domiciled individuals is 5%. Transitional provisions may result in a 17% SDC rate for certain dividends distributed by Cyprus tax resident companies from profits generated up to and including the 2025 tax year. Individual advice should be obtained where historic profits are involved.
Rental income is no longer subject to SDC from 1 January 2026 for either domiciled or Non-Dom individuals, so it no longer forms part of the Non-Dom saving. Rental income may instead be subject to personal income tax and GeSY/GHS at 2.65%, subject to the applicable rules and the annual contribution cap. Unsure whether you qualify as a Non-Dom?
Indicative calculation only. The calculator reflects the Cyprus tax rules generally applicable from 1 January 2026. The Cyprus Non-Dom regime generally provides an exemption from Special Defence Contribution on qualifying dividend and interest income. GeSY/GHS contributions may nevertheless apply, subject to the applicable annual contribution cap. Transitional rules may apply to dividends originating from profits generated before 2026. The calculation does not constitute tax or legal advice and individual circumstances, income sources, foreign tax implications and applicable double tax treaties should be considered separately.