What non-dom typically does
Individuals who are Cyprus tax resident but not treated as domiciled there are generally exempt from Special Defence Contribution (SDC) on dividends and interest, typically for 17 tax years. Employment income, business profits and other income remain taxable under the ordinary rules. Contributions to the national health system (GESY) can still arise.
SDC on rental income was abolished for everyone from 1 January 2026, so that former non-dom distinction falls away. For Cyprus-domiciled residents, dividend SDC has been reduced from 2026. The non-dom advantage remains the exemption, not “zero tax on everything”.
The person, not the company
Non-dom concerns individuals. The Ltd’s corporate tax and the IP Box are separate. A software founder may need both, or only one. Looking only at the company often misses the larger personal lever, and the reverse is also true.
A residence regime, not a tax haven
Cyprus is an EU member with 15% corporate tax and substance-oriented rules. Non-dom presupposes Cyprus tax residence and does not replace the departure state’s rules. Marketing promises of “zero tax in Cyprus” miss the point.
Duration and what you need to bring
The 17 years run from the tax year in which you become a Cyprus tax resident. Whether and on what terms an extension is available belongs in an individual review, not a marketing line. You need a credible path into residence, a home, and clarity on where income arises. CyStarter coordinates relocation and structure; the personal tax return stays with the relevant specialist adviser.
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This article is general information and does not replace legal, tax or investment advice in any individual case.