Cyprus Non-Dom and Tax Relief for New Residents

Using the calculator

1. Choose what to compare: non-dom (dividends and interest), moving for work (the 50% or 20% exemption) or a foreign pension (5%).
2. Say how you are linked to Cyprus: the years you have lived there, or what you did before the job.
3. Enter the yearly figures it asks for: dividends and interest; or the salary; or the pension.

The result shows the ordinary tax, the tax under the regime and the difference a year.

Non-dom status

Cyprus charges a defence contribution — since 2026, 5% on dividends and 17% on interest — only on residents who are domiciled there. Someone who moves to Cyprus from abroad is usually not, so pays nothing on dividends and interest, and dividends are free of income tax, for the first 17 years of residence. After 17 of 20 years you count as domiciled; since 2026 a person not born with a Cypriot domicile can then pay a fixed €250,000 for 5 years instead, at most twice.

Moving for work

Half of the salary is tax-free for 17 years for someone who was not resident in Cyprus in the 15 years before the job and earns more than €55,000 a year. Otherwise, after 3 years working abroad for a foreign employer, 20% of the salary, up to €8,550, is tax-free for 7 years, for a first job that starts by the end of 2027.

Foreign pensions

A pension for work done abroad can be taxed at 5% above €5,000 a year instead of the scale (0% up to €22,000, then 20–35% from 2026) — you choose every year. To be tax resident you spend more than 183 days in Cyprus, or at least 60 days under the 60-day rule with a home and work or a business there. A Cypriot lawyer checks your residence, domicile and treaty position before you move.