In brief, an individual is considered as non-domiciled in Cyprus for tax purposes provided that:
- He/she does not have a Cypriot domicile of origin and
- has not been a Cyprus tax resident for 17 years in the previous 20 years
Thus, any individual who becomes Cyprus tax resident and does not have a Cypriot domicile of origin, shall be considered as non-domiciled for tax purposes until such person is tax resident in Cyprus for 17 years out of the previous 20 years. This test should be performed every year.
Note: There is scope for an individual with a Cypriot domicile of origin to be considered as non-domicile of Cyprus provided certain conditions are met.