What is non-domiciled (non-dom) status?
Short answer
A Cyprus tax resident who is not domiciled in Cyprus pays no Special Defence Contribution on dividends and most interest, for up to 17 years, and since 2026 can extend that by paying €250,000 for each further five-year period.
Not domiciled means a domicile of origin outside Cyprus, the one you were born with, and fewer than 17 of the last 20 years as a Cyprus tax resident.
The extension introduced on 1 January 2026 is a payment of €250,000 for each five-year period, for up to two periods. It is applied for by 30 June of the first year of the period, cannot be reversed and is not refunded.
Non-domiciled residents still pay the national health contribution (GESY) of 2.65% on dividends, interest and rent, up to €180,000 of income a year. From 1 January 2026, rental income is outside the Special Defence Contribution for everyone.
Sources
Information, not advice. This answer describes the published position as it stands on 12 October 2026. Requirements, fees and processing times set by the authorities change from time to time; the current position is confirmed before any work starts.
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