Cyprus Tax Residency and non-dom rules

Cyprus Tax Residency and non-dom rules

This publication provides an overview of the tax advantages and concessions available to individuals. The key elements of this brochure are outlined below, however for the full details you may refer to the full brochure, or contact us directly for any specific queries or services required.


Tax Residency rules for Individuals

Find out more about the:

  • 183 days rule
  • 60 days rule

Non-Domiciled Rules for Individuals

An individual who is a tax resident of Cyprus under the provisions of the Income Tax Law, but is “non- domiciled” in the Republic of Cyprus, will be exempt from Special Defence Contribution (SDC). Therefore, tax residents but non-domiciled individuals will enjoy dividend, interest and rental income free from SDC tax in Cyprus.

Concessions available to Expatriates

Find out more about the exemptions available to expatriates:

  • The 50% exemption rule
  • The 20% exemption rule
  • Overseas pensions

The Cyprus Social Insurance System at a Glance

This section outlines the main features of the Cyprus Social Insurance system as well as the National Health Insurance System, including information about the social insurance and the National Health Insurance contribution rates.

For more information, you can download our Cyprus Tax Residency and non-dom rules brochure.

Contact us today to find out how we can help you.



© 2023 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.

KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. For more detail about our structure please visit

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

Connect with us

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today