Understanding the “Non-dom” Exemption Rule for Individuals in Cyprus
An Attractive Regime for High-Net-Worth Individuals
What Is the Non-Dom Rule?
Tax Residency with Zero SDC Liability
Effective from 15 July 2015, the Cyprus Parliament introduced the concept of the “non-domiciled tax resident”. Under this rule, an individual who is:
1
A Cyprus tax resident, and
2
Not domiciled in Cyprus, is exempt from paying Special Defence Contribution (SDC) tax on the following types of income:
- Dividends – previously taxed at 17%
- Interest income – previously taxed at 30%
- Rental income – taxed under SDC regardless of source
This applies regardless of whether the income is earned in Cyprus or abroad.
Why It Matters
Unlock Major Tax Advantages in Cyprus
The introduction of the non-dom regime has positioned Cyprus as one of the most favourable jurisdictions for personal tax planning globally. It offers:
Significant tax relief for high-income individuals
A stable, EU-based legal environment
Ideal conditions for international tax structuring
Ready to reduce your tax burden legally?
Contact Adiuvo Trustees to explore your non-dom eligibility.
Who Benefits?
Ideal for Global Entrepreneurs and High-Net-Worth Individuals
The non-dom regime is designed for those who earn income from international sources and seek to minimise tax liability. It’s especially beneficial for investors, business owners, and professionals relocating to Cyprus.
- High-net-worth individuals looking for tax-efficient residency
- Entrepreneurs and investors with passive income (dividends, interest, rental)
- Executives relocating to Cyprus
- International business owners using Cyprus as a base for holding companies
Contact Us
Have Questions? Our Experts Are Here to Help