Cyprus Non-Dom Tax Estimator

How to Use This Calculator

The Cyprus Non-Dom Tax Estimator compares your annual tax bill under domiciled and non-domiciled status, applying the correct SDC rates for each year. Here's how to get the most accurate result:

1. 1

   Select the tax year

   Choose 2025 or 2026. Important: the 2026 reform changed dividend SDC from 17% to 5% for new profits, and abolished rental SDC entirely for all residents.

2. 2

   Enter your employment income

   Type your annual gross employment or self-employment income. PIT brackets, social insurance (8.8%), and GESY (2.65%) are calculated on this — identical for both domiciled and non-dom.

3. 3

   Enter your passive income

   Add dividend, interest, and Cyprus rental income. For 2026: non-dom saves 5% SDC on dividends and 17% SDC on interest. For 2025: non-dom saves 17% on both dividends and interest plus 2.25% on rental.

4. 4

   Review the comparison

   The results panel shows a side-by-side breakdown and your projected annual and 17-year lifetime SDC saving as a non-dom resident.

SDC Rates by Year: Domiciled vs Non-Dom

The 2026 Cyprus tax reform significantly changed SDC rates. Non-domiciled residents remain fully exempt from SDC on all passive income. Here is what domiciled residents now pay:

Transitional: dividends from company profits generated before 1 Jan 2026 remain subject to 17% SDC until 31 December 2031. For 2025, all three rates above applied: dividends 17%, interest 17%, rental 2.25% effective.

What Is Cyprus Non-Dom Status?

Frequently Asked Questions

How did the 2026 Cyprus tax reform change the non-dom advantage?

The 2026 reform reduced dividend SDC for domiciled residents from 17% to 5% (on profits from 2026 onwards), and abolished rental SDC entirely for all residents. Non-doms are still fully exempt from SDC, so the saving on dividends narrowed from 17% to 5% in 2026, while the saving on interest remains 17%. The reform also introduced an optional 17-year extension (at €250,000 per 5-year period).

What is the Cyprus SDC rate on dividends in 2026?

For domiciled Cyprus tax residents, dividends from company profits generated from 1 January 2026 onwards are subject to 5% SDC (reduced from 17%). A transitional 17% rate still applies to dividends distributed from pre-2026 profits until 31 December 2031. Non-domiciled residents pay 0% SDC on all dividends regardless of when the profits were generated.

What is the Cyprus 60-day rule for tax residency?

Under the 60-day rule, you become a Cyprus tax resident by spending at least 60 days in Cyprus during the tax year, provided you are not a tax resident in any other country, and you own or rent a permanent home in Cyprus and have employment, business, or directorship in Cyprus. This makes Cyprus non-dom status accessible to frequent travellers, digital nomads, and business owners who cannot commit to 183 days.

Does GESY apply to non-dom residents?

Yes. The General Healthcare System (GeSY/GESY) contribution of 2.65%, capped at €180,000 of income per year (maximum €4,770/yr), applies to all Cyprus tax residents regardless of non-dom status. It applies to employment income, dividends, interest, and rental income equally.

Can Cyprus non-dom status be extended beyond 17 years?

Yes. From 2026, an individual whose domicile of origin is outside Cyprus may elect to extend the non-dom regime for up to two consecutive five-year periods. Each extension costs a one-off lump sum of €250,000. This means the maximum total non-dom period is now 27 years (17 + 5 + 5), subject to maintaining Cyprus tax residency.

Who benefits most from Cyprus non-dom status in 2026?

Non-dom status remains most valuable for: (1) individuals with large interest income portfolios — the 17% SDC saving on interest is unchanged; (2) business owners with historic (pre-2026) profits being distributed as dividends — still subject to 17% SDC for domiciled residents; (3) high earners with investment income exceeding €100,000/year where even the 5% dividend SDC saving compounds significantly over the 17-year period.