Cyprus Frequently Asked Questions — Taxes
60/183-day tax residency rules, Non-Dom status, and GeSY contributions.
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TaxesHow does the 60-day Cyprus tax residency rule work?
To qualify under the 60-day rule in a calendar year, you must: (1) spend at least 60 days in Cyprus, (2) not spend more than 183 days in any single other country, (3) not be a tax resident elsewhere, and (4) maintain a permanent home in Cyprus plus employment, business, or directorship in a Cyprus tax-resident company.
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TaxesWhich taxes are exempt for Non-Domicile tax residents in Cyprus?
Non-Dom residents are exempt from the Special Defence Contribution (SDC) for 17 years, resulting in 0% tax on worldwide dividends and 0% tax on passive interest. Employment salary remains subject to ordinary income tax.
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