01
Tax residence, domicile and immigration status are separate
A company, home, residence permit or bank account alone does not prove tax residence. Actual days, residence elsewhere, business or office, permanent home, domicile, income source, social insurance, GHS and double-tax treaties are reviewed together. A family's calendar should be prepared before the year starts and tested against every relevant country.
02
The 183-day rule depends on actual presence
An individual is Cyprus tax resident when present for more than 183 days in the tax year. The official rules distinguish arrival and departure days: an arrival day counts in Cyprus, a departure day outside it, while same-day arrival and departure sequences have their own treatment. Tickets, boarding passes, passport evidence, accommodation and other records should therefore be retained.
03
Every condition of the 60-day rule must be satisfied
The current Tax Department page requires at least 60 days in Cyprus, no stay exceeding 183 days in another country, Cyprus business, employment or office, and a permanent home owned or rented in Cyprus. If the relevant business or employment ceases during the year, the test may fail. A director's office should be real and aligned with governance, remuneration and social insurance.
04
Non-dom affects SDC, not the entire personal tax position
SDC considers both Cyprus tax residence and domicile. A Cyprus resident who is not domiciled there is not subject to SDC on dividend and interest income; SDC on rental income was abolished after 2025. Income tax, GHS, social insurance, capital gains, source-country taxes and foreign obligations remain separate. Deemed domicile after 17 of the preceding 20 years of Cyprus tax residence must also be monitored.
Cyprus tax residence and non-domiciled status are separate tests. The first establishes a tax connection with Cyprus; the second affects Special Defence Contribution. Neither is itself an immigration permit or a guarantee of a bank account.
05
New personal income tax bands apply from 2026
For tax years from 2026, the Tax Department publishes a 0% band to EUR 22,000, followed by 20%, 25%, 30% and 35% on taxable income above EUR 72,000. One rate is not applied to turnover or all income indiscriminately: source, exemptions, deductions, employment relief, pensions, securities, rent, business income and foreign tax credit are classified first.
06
A residence certificate needs one consistent evidence file
The day count, lease or title, employment or office documents, payroll, social contributions, utility evidence, banking profile, returns and self-certifications should tell the same story. Filing obligations for individuals broaden from 2026 and returns move to Tax For All. A bank CRS form does not create residence, but inconsistencies with returns and certificates invite review.
07
Relocation is planned with the company, capital and succession
Before moving, align the personal calendar, company and place of effective management, dividends and interest, salary and office, asset sales, trust or foundation, property, family connections, former residence country and bank accounts. Then create a registration, filing and residence-certificate calendar with annual status controls.
FAQ
FAQ
Are 60 days in Cyprus sufficient?
No. Sixty days are only one element; every other official condition must be satisfied at the same time.
Is non-dom a tax residence status?
No. Tax residence is established first and domicile is then tested separately for SDC.
Does non-dom remove every tax on dividends and interest?
It concerns SDC. Source tax, income tax where applicable, GHS and foreign taxes remain separate.
Does a Cyprus certificate automatically end residence elsewhere?
No. Each country applies its own test and a relevant treaty must be analysed in a dual-residence case.
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