Tool
Cyprus Non-Dom Savings Calculator
Non-domiciled status removes Special Defence Contribution. It does not remove GESY, and from 2026 it no longer changes the rental position at all.
Methodology
How this is calculated
Special Defence Contribution is charged on dividends, interest and, until 2025, rent, but only where the individual is both Cyprus tax resident and Cyprus domiciled. An individual who is resident but not domiciled falls outside it entirely. GESY is unaffected by domicile.
SDC rates for individuals, 2026
| Income | Domiciled | Non-domiciled |
|---|---|---|
| Dividends, profits from 1 Jan 2026 | 5% | Nil |
| Dividends, Cyprus company profits to 31 Dec 2025 | 17% | Nil |
| Interest | 17% | Nil |
| Rental income | Nil from 2026 | Nil |
The 17 percent rate on dividends survives in one case: dividends from a Cyprus tax resident company out of profits earned up to 31 December 2025, where received by 31 December 2031. A reduced 3 percent rate applies to interest from certain government and listed corporate bonds, which this model does not separate.
GESY applies regardless
GESY = min(total income, 180,000) x 2.65%Charged at 2.65 percent on dividend, interest and rental income alike, against a single ceiling of 180,000 across all sources combined. A saving quoted as the full SDC figure overstates the benefit, because GESY is still payable on the same income.
What changed for rent in 2026
Until 31 December 2025, 75 percent of gross rental income was subject to SDC at 3 percent. From 1 January 2026 rental income is exempt from SDC altogether. Non-domiciled status therefore no longer confers any advantage on rental income, because there is nothing left to be exempt from.
How long non-domiciled status lasts
An individual is treated as domiciled in Cyprus once resident for at least 17 out of the 20 tax years immediately before the year of assessment. From 1 January 2026, a person whose domicile of origin is outside Cyprus may elect to extend non-domiciled status for up to two further five-year periods, ten years in total, on payment of a lump sum of 250,000 for each period in advance.
What this does not do
- It does not compute income tax on rent. Rental income is chargeable at the normal bands after a 20 percent deduction from gross, and interacts with other income. Model that in the personal income tax calculator.
- It does not apply the reduced 3 percent SDC rate available on certain bond interest.
- It does not consider foreign withholding tax or treaty relief on foreign-sourced income.
- It does not test entitlement to non-domiciled status, which depends on domicile of origin and residence history.
Published for general information. It is a model, not advice on any specific set of facts, and it does not create a client relationship. Results depend entirely on the figures entered and on assumptions that may not hold for a particular structure.
Illustrative only, not a determination
This calculator applies published rules to the figures you enter. It does not know your facts, and a position that holds on these numbers may not hold on yours. A short conversation establishes which of the assumptions above actually apply to your situation.
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