Tax residency
Advice on Cyprus tax residency, including the 60-day rule, and what it means for the income you already have.
Cyprus residency, non-dom and the return that follows.
Tax residency including the 60-day rule, non-dom status, foreign income and double-tax relief, and the annual return filed on TaxisNet.
For people whose tax position moved when they did.
Non-dom planning
Non-domicile status and how it changes the treatment of dividends and interest.
Foreign income and relief
Worldwide income reporting and double-tax relief under the treaty network.
Registration and TaxisNet
Tax registration, TaxisNet set-up and the annual filing itself.
Reliefs and allowances
Making sure the deductions and allowances you are entitled to are actually claimed.
Directors and shareholders
The interaction between salary, dividends and SDC, which is where most of the real planning sits.
The rules that decide your position.
183-day rule
The default
More than 183 days in Cyprus in the tax year makes you resident
60-day rule
The alternative
60 days here, no more than 183 elsewhere, no other residency, plus Cyprus ties and a permanent home
Non-dom status
Up to 17 years
Exempt from SDC on dividends, interest and most rental income
GESY on dividends
2.65%
Capped at €180,000 of annual income, a maximum of €4,770 a year
Four steps, in this order, every time.
- 01
Review
We look at your income, where you are resident now, and what your prior filings actually said.
- 02
Optimise
We identify the reliefs and the structure that fit your situation, and the ones that do not despite what you have read.
- 03
File
We prepare and submit the return on TaxisNet, with the supporting position documented.
- 04
Stay ahead
Residency is tested every year. We keep you ahead of the deadlines and the changes.
If yours is not here, it is one email away.
You can be a Cyprus tax resident in a year if you spend at least 60 days in Cyprus, do not spend more than 183 days in any other single country, are not tax resident anywhere else, and have Cyprus ties: you carry on a business, are employed, or are a director of a Cyprus company, and you maintain a permanent home here, owned or rented. All of those have to hold, not just the day count.
A Cyprus tax resident who is non-domiciled is exempt from Special Defence Contribution on dividends, interest and most rental income. In practice that means passive income is effectively subject only to GESY at 2.65%, capped at €180,000 of annual income. The status is available for up to 17 years.
Broadly, if your domicile of origin is outside Cyprus and you have not been a Cyprus tax resident for at least 17 of the last 20 years. The detail matters and getting it wrong is expensive, so it is worth assessing properly rather than assuming.
A Cyprus tax resident reports worldwide income. Double-tax relief under the treaty network usually prevents the same income being taxed twice, but the reporting obligation exists regardless of whether tax is ultimately due.
Residency is tested every single year.
The rules have detail, and the cost of getting them wrong lands years later. Thirty minutes on your days, your ties and your income tells you where you stand.
No slide deck. No obligation.