Cyprus Non-Dom Eligibility Questionnaire

Answer the questions below to get an indicative view on whether you may qualify for Cyprus non-domiciled status and the 17-year exemption from Special Defence Contribution (SDC) on dividends, interest and rental income. This is guidance only — always confirm with a qualified Cyprus tax adviser.

1. Domicile of Origin

Were you born in Cyprus?

Is either of your parents Cypriot (by domicile of origin)?

Have you ever formally acquired a domicile of choice in Cyprus (e.g. by declaration or long-term settlement intent)?

2. Tax Residency (183-day or 60-day rule)

How many days did/will you spend in Cyprus during the tax year?

days

If under 183 days: how many days did you spend in any other single country this year?

days

Do you own or rent a permanent home in Cyprus (available all year)?

Do you hold active business ties in Cyprus (employment, directorship, or self-employment)?

3. Duration Test (17-out-of-20-years rule)

Were you a Cyprus tax resident at any point in the last 20 consecutive years?

Have you already held Non-Dom status previously?

4. Income Profile (benefit sizing)

Do you receive dividend or interest income from worldwide sources?

5. Practical / Filing

Have you filed (or do you plan to file) a Cyprus annual tax return (Form IR1)?

Do you have documentation to evidence days spent in Cyprus (flight records, utility bills, lease) if the Tax Department requests it?

Answer the core questions in sections 1–3 to enable the check.