PERSONAL RELOCATION / CYPRUS
Cyprus tax residency and non-dom planning—made practical.
We guide founders, internationally active professionals, investors and families from the first residency assessment through non-dom status, personal tax compliance and the supporting evidence required after the move.
One personal tax planResidency, non-dom, income, company interests and annual compliance considered together.
183-DAY RULE
A direct residence route based on being present in Cyprus for more than 183 days in the tax year.
60-DAY RULE
An alternative route where all Cyprus presence, home and economic-connection conditions are met.
NON-DOM
A separate SDC status that can be relevant to qualifying Cyprus tax residents receiving dividends or interest.
THE PERSONAL DECISION
A move to Cyprus should connect the person, the income and the business interests.
Tax residency is not only a day-count exercise. The right route depends on when the move occurs, where work is performed, the person’s home, offices or employment, the countries involved, the income expected and any companies or investments that remain elsewhere.
We make the process manageable: understand the facts, identify the workable route, explain the consequences and organise the applications, evidence and recurring compliance that follow.
THE RESIDENCY ROUTES
Two statutory tests, applied to the individual’s actual year.
Residence is assessed for each tax year. The day count and supporting facts should be planned and evidenced, not assumed.
183
DAYS
The 183-day rule
An individual is Cyprus tax resident where they are present in Cyprus for more than 183 days during the relevant tax year.
Arrival and departure days are counted under the statutory day-count rules. We help review the travel record, timing and evidence before a residence certificate or return position is prepared.
60
DAYS
The 60-day rule
All statutory conditions must be met: at least 60 days in Cyprus; no more than 183 days in any other State; a permanent home in Cyprus that is owned or rented; and a Cyprus business, employment or office in a Cyprus tax-resident entity that continues through the tax year.
From 1 January 2026, Cyprus domestic law no longer requires the individual to be non-resident in every other State. A possible dual-residence or treaty position still needs separate review.
17 / 20The standard deemed-domicile test looks at Cyprus tax residence in at least 17 of the preceding 20 tax years.
NON-DOM, EXPLAINED CLEARLY
Tax residence and domicile are separate questions.
A Cyprus tax resident who is not domiciled in Cyprus for Special Defence Contribution purposes may benefit from the applicable non-dom treatment on dividends and interest. The analysis depends on domicile of origin, residence history and the statutory tests.
Non-dom is not a general exemption from personal income tax, GHS contributions, social insurance or obligations in another country. Rental income is no longer subject to SDC from 2026 irrespective of non-dom status, although income-tax and GHS consequences may remain.
From 2026, an alternative SDC regime may be available to certain eligible individuals who become deemed domiciled, subject to statutory conditions and acceptance by the Tax Commissioner.
WHAT WE HANDLE
From eligibility to annual personal tax compliance.
The work is tailored to the individual and coordinated with company matters where they intersect.
Residency and non-dom assessmentReview of days, homes, work, offices, income, domicile history and other-country exposure.
Tax registration and digital onboardingTax Identification Number applications, Tax Department registration and Tax For All onboarding where required.
Residence-certificate supportPreparation of the relevant evidence and application workstream where a certificate is appropriate.
Income and owner-level planningRemuneration, dividends, interest, benefits, loans, pensions, investments and company distributions considered coherently.
Personal returns and recurring complianceAnnual filing, payment obligations, records and updates as circumstances change.
WHEN THE PERSON AND COMPANY MOVE TOGETHER
Keep the personal and business decisions connected—but properly separated.
A MANAGEABLE PROCESS
A clear route from first review to recurring compliance.
01 / REVIEW
Understand the moveDates, countries, work, homes, family, income, companies and investments.
02 / CONFIRM
Choose the routeThe applicable residence test, treaty considerations and non-dom position.
03 / IMPLEMENT
Prepare the recordRegistrations, evidence, applications and coordination with other advisers.
04 / MAINTAIN
Stay compliantReturns, payments, updated facts and annual review of the position.
PRACTICAL QUESTIONS
Cyprus residency and non-dom, in plain language.
Potentially. From 2026 the 60-day rule no longer contains the former domestic-law condition that the individual must not be tax resident elsewhere. Any dual-residence and treaty position must still be assessed separately.
The standard deemed-domicile test looks at whether the individual was Cyprus tax resident for at least 17 of the preceding 20 tax years. The result should be reviewed against the person’s domicile history and current law.
Tax residence determines the individual’s Cyprus tax-residence position. Non-dom is a separate status relevant mainly to Special Defence Contribution on dividends and interest.
No. The 60-day route requires every statutory condition to be met, including the permanent-home and Cyprus economic-connection requirements.
No. Personal income tax, GHS, social insurance, filing and other obligations may still apply. The treatment of each income source should be reviewed separately.
Yes. We can coordinate the personal tax, company tax, accounting and reporting workstreams while keeping each legal entity and each service scope properly separated.
START THE CONVERSATION
Plan the personal move before the tax year starts to dictate the options.
Tell us when you expect to move, where you work, the countries involved and whether a Cyprus company forms part of the plan. We will identify the most useful first review.
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