Cyprus Non-Dom Tax Calculator
Estimate your annual Cyprus tax under a simplified non-dom vs domiciled comparison.
Assumptions used: Cyprus progressive income tax bands for individuals, rental income taxed for income tax purposes at 80% of gross rent, GESY at 2.65% on relevant income capped at €180,000, and SDC for domiciled individuals at 17% dividends, 30% interest, and 3% on 75% of gross rent (effective 2.25%).
What is the Cyprus non-dom regime?
Cyprus offers one of the most attractive tax frameworks in Europe for internationally mobile professionals, entrepreneurs, and investors. If you become a Cyprus tax resident and are treated as non-domiciled for Cyprus tax purposes, you can generally receive dividend and interest income without Cyprus Special Defence Contribution (SDC), usually for up to 17 years.
This can create a major reduction in overall tax when compared with a domiciled individual with the same investment profile. The calculator above gives a practical estimate so you can quickly model salary, dividends, interest, and rent in one place.
How this calculator works
The tool is designed as a planning model. It estimates:
- Income tax on active taxable income (employment/business plus 80% of gross rental income, less deductions).
- GESY contribution using a flat 2.65% estimate up to the annual cap.
- SDC (detailed comparison) applied only in the domiciled scenario for dividends, interest, and rent.
- Potential savings from non-dom status as the difference between domiciled and non-dom outcomes.
Income tax bands used in the estimate
- 0% on the first €19,500
- 20% on €19,501 to €28,000
- 25% on €28,001 to €36,300
- 30% on €36,301 to €60,000
- 35% above €60,000
Who should use this calculator?
This page is especially useful if you are:
- Considering relocation to Cyprus under the 60-day or 183-day tax residency rules.
- Receiving significant dividend or interest income from foreign investments.
- A business owner planning salary-versus-dividend extraction strategy.
- An adviser preparing an early-stage estimate before detailed compliance work.
Example scenario
Suppose your annual income is €90,000 employment income, €30,000 dividends, €5,000 interest, and €18,000 rent with €4,000 deductions. In this type of profile, income tax is mainly driven by employment and rental taxable base, while the non-dom advantage appears through the SDC exemption on passive income.
By toggling the non-dom checkbox, you can immediately see the difference between the two tax treatments and estimate your annual savings.
Important limitations
This is a simplified estimator and does not replace professional advice. It does not fully model:
- Detailed residency and domicile tests.
- Employment exemptions (for example, specific expatriate income tax reliefs where applicable).
- Double tax treaty interactions and foreign withholding credits.
- Detailed rental expense structures, capital allowances, or loss carry-forwards.
- Company-level taxation, controlled foreign company rules, or substance requirements.
Planning tips for Cyprus non-dom taxpayers
1) Separate active and passive income planning
Your salary and business profits are generally still subject to normal income tax, while non-dom benefits focus mainly on SDC treatment of passive income. Structuring compensation intelligently can materially improve net outcomes.
2) Keep residency evidence organized
Track travel days, accommodation, and economic ties. Strong records are critical for supporting tax residency claims in cross-border situations.
3) Coordinate personal and company strategy
For founders and consultants, the best results often come from planning both personal tax residency and company substance at the same time.
Final note
The Cyprus non-dom regime can be highly efficient when implemented correctly. Use this calculator for fast scenario testing, then validate assumptions with a Cyprus-qualified tax adviser before taking action.