ProCY
TaxesVerified: 2026-10-15· Updated: 2026-10-23

Cyprus Tax Residency & Non-Dom Status: 60-Day and 183-Day Rules Explained

How to qualify for 0% tax on dividends and interest under the 17-year Non-Domicile regime.

The Two Routes to Tax Residency

  1. 183-Day Rule: Spending more than 183 days on the island in a calendar year.
  2. 60-Day Rule: Spending at least 60 days in Cyprus, with no more than 183 days in any other single country, maintaining a permanent home and business/employment ties.

Non-Domicile Regime Benefits

Qualifying individuals enjoy Special Defence Contribution (SDC) exemptions for 17 years:

  • 0% tax on global dividends;
  • 0% tax on passive interest income;
  • 0% capital gains tax on securities.

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Cyprus Tax Residency & Non-Dom Status: 60-Day and 183-Day Rules Explained — ProCY | ProCY