Cyprus gives you two ways to become tax resident and two ways to be taxed once you are. Answer six questions about your days, your ties and your income and we show which combination fits your plans, with the figures that go with it. Nothing you enter leaves this page.
The four options in one place
The 183-day rule
The standard route. Spend 183 days or more in Cyprus in the tax year and you are Cyprus tax resident.
The 60-day rule
Spend at least 60 days in Cyprus in the tax year and you can qualify, provided you do not spend more than 183 days in any other single country, you carry on a business, hold employment or hold a directorship of a Cyprus company, and you keep a permanent home in Cyprus, owned or rented. Since the 2026 reform you can qualify even if another country also treats you as resident, and the double tax treaty between the two then decides who taxes first.
Non-dom resident
Tax resident but not domiciled in Cyprus. For 17 years you pay 0% Special Defence Contribution on dividends and interest, wherever they come from. You still pay the 2.65% GHS health contribution on income up to €180,000, so at most €4,770 a year. Salary and business income are taxed at normal progressive rates with a €22,000 tax-free band. The full picture is in the non-dom guide.
Standard (domiciled) resident
Domiciled residents pay 5% SDC on dividends, down from 17% before the reform, plus the same GHS contribution. The 2026 reform added an option to extend non-dom status past 17 years for people whose domicile of origin is outside Cyprus, at €250,000 per five-year block. It breaks even at around €1 million of dividends a year.
Want your numbers, not just your status?
The calculator compares what you pay now in 18 countries with a Cyprus non-dom setup, for dividends, salary or a mix, after €5,000 a year of company running costs.
Open the tax calculator