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N30 Global

N30 GLOBAL · INTERNATIONAL TAX RESIDENCY

Cyprus Tax Residency

CYPRUS. NON-DOM. 60 DAYS.

European Union, Mediterranean lifestyle and one of the more compelling personal tax frameworks for international founders, investors and professionals. Cyprus can offer tax residency under the 60-day rule when every condition is met, alongside a non-dom regime that is particularly relevant for dividends and interest.

International tax planning without leaving the EU. EU · non-dom · residency · company · Mediterranean
01 Cyprus in 60 seconds
Cyprus tax residency for international entrepreneurs and investors

A European tax base built for internationally mobile profiles.

Cyprus stands out because the proposition is not built around one headline rate. It combines flexible tax residency, non-dom, an EU company environment, widely used business English and a Mediterranean lifestyle that can support a genuine move.

60 days Alternative tax-residency rule · conditions apply
0% SDC on dividends & interest for non-doms
15% Corporate Income Tax from 2026
FactorCyprus 2026What it means for you
Tax residencyMore-than-183-day rule or alternative 60-day rule where all conditions are met.Can provide a much more mobile EU residency model than the classic 183-day approach.
60-day rule≥60 days in Cyprus, no >183 days in any other country, Cyprus business/employment/directorship and a permanent home owned or rented.It is not an automatic “60-day residence”: genuine economic and residential ties are required.
Non-domA Cyprus tax resident who qualifies as non-domiciled is outside Special Defence Contribution on dividends and interest.Highly relevant for shareholders and investors with passive income, although non-dom does not remove every Cyprus tax or contribution.
Non-dom durationDeemed domicile generally arises after being Cyprus tax resident for at least 17 of the previous 20 years.A long-duration advantage, but not an indefinite exemption.
Personal income tax 20260% to €22,000, then progressive bands up to 35% on taxable income above €72,000.The strongest case often comes from how non-dom, salary, dividends and structure interact rather than from a flat income-tax rate.
Qualifying employmentCertain new employees may claim a 50% exemption on employment remuneration for up to 17 years when the Article 8(23A) conditions are met.Can make Cyprus highly competitive for executives and founders receiving genuine Cyprus employment income.
Cyprus company15% general Corporate Income Tax from 1 January 2026.Still competitive, but the pre-2026 12.5% headline rate should no longer be used.

General information reviewed in September 2026. Effective taxation depends on income mix, domicile, previous residence, employment, companies, applicable contributions and the relevant tax treaty.

02 Why we recommend considering Cyprus

It is not a “zero-tax paradise”. It is something more useful: a system that can fit very well.

01

Non-dom

The SDC exemption on dividends and interest can be particularly valuable for shareholders, investors and internationally diversified wealth profiles.

02

60-day rule

Where every condition is satisfied, Cyprus offers considerably more physical-presence flexibility than many traditional European tax residencies.

03

Inside the EU

Euro, EU legal framework and a business jurisdiction that feels familiar to European customers, banks and professional counterparties.

04

Mediterranean business base

Limassol combines sea, housing, professional services and an international community large enough to support genuine residence and business substance.

Cyprus is one of the few places where EU access, lifestyle and international tax planning can reinforce each other.

03 Two routes to tax residency

183 days or 60 days. The second test is about more than flight counts.

183-day rule
→More than 183 days of presence in Cyprus during the tax year.
→The classic route for people genuinely living most of the year on the island.
→Does not require the additional Cyprus ties used by the 60-day test.
04 The real tax magnet

Non-dom: the key question is what income you actually receive.

Non-dom does not make every category of income exempt. Its core value is that a Cyprus tax resident who is non-domiciled is exempt from Special Defence Contribution on dividends and interest.

That can be extremely valuable for shareholders and investors, while being much less decisive for someone whose main income is ordinary salary or professional earnings.

Do not interpret it as…
✕“All foreign income is exempt.”
✕“Non-dom removes every Cyprus tax or contribution.”
✕“The advantage lasts forever.”
✕“Rent a home and spend 60 days — done.”
05 An island that also works as a base
International lifestyle at Limassol Marina in Cyprus

Sea, city, euro and business. Limassol makes the proposition easy to picture.

For many founders and families, Cyprus works because tax residency can coexist with a genuine daily life: Mediterranean housing, professional services, international schools, flight connections and an established international business community.

01

60 days ≠ tax tourism

The test requires a permanent home and genuine economic or professional ties to Cyprus.

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02

Tax residency ≠ immigration permission

Administrative residence depends on nationality and status and must be coordinated separately.

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03

Company ≠ universal requirement

It can provide the relevant tie and operating platform, but only where it has genuine economic purpose.

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06 One coordinator. One roadmap.

From tax rules to real life

The question is not “can I do 60 days?”. It is “can I build a complete case that makes sense?”.

N30 Global coordinates tax residency, non-dom, housing, company, remuneration, departure from the previous country and evidence so that every part supports the others.

01

Assess

Income, dividends, business, employment, wealth, family, mobility and current residence.

02

Model

183 vs 60 days, non-dom, salary, dividends, company and departure-country scenario.

03

Prepare

Housing, office/employment/business tie, documents, tax registration and evidence.

04

Coordinate

Local professionals, administrative residence, company where relevant and roadmap execution.

We do not sell “60 days in Cyprus”. We design a residency you can evidence and maintain.

07 If you are leaving Spain

Cyprus can be flexible. Your departure from Spain still needs to be real.

Incomplete approach
✕Satisfy the Cyprus 60-day test and assume Spain automatically stops treating you as resident.
✕Keep Spanish housing, family, business and economic centre without reviewing the effect.
✕Design dividends and non-dom first, then think about the Spanish departure afterwards.
08 Before choosing Cyprus

Cyprus tax residency: the questions that separate structure from headlines.

The 60-day rule and non-dom regime are attractive because they are specific. Understanding the conditions is what makes the strategy useful.

Can I become Cyprus tax resident by spending only 60 days there?
Yes, but only if all conditions are satisfied cumulatively: at least 60 days in Cyprus, no more than 183 days in another single country, Cyprus business/employment/directorship and a permanent home owned or rented in Cyprus.
What changed in the 60-day rule in 2026?
From 2026, the old condition requiring the individual not to be regarded as tax resident in any other state was removed. Potential dual-residence conflicts still need to be resolved under domestic law and any applicable treaty.
What does Cyprus non-dom status mean?
A Cyprus tax resident who qualifies as non-domiciled is exempt from Special Defence Contribution on dividends and interest. It does not mean that all income is exempt or that every Cyprus contribution disappears.
How long can non-dom status last?
The general deemed-domicile rule applies once an individual has been Cyprus tax resident for at least 17 of the 20 years immediately preceding the tax year. The 2026 reform retains non-dom and provides an alternative extension mechanism for certain individuals reaching the deemed-domicile limit.
What are Cyprus personal income tax rates in 2026?
From 2026, the general scale starts at 0% on taxable income up to €22,000 and progresses through 20%, 25% and 30% bands to 35% on taxable income above €72,000.
Is there a 50% exemption for new employees?
Yes. Certain employees beginning Cyprus employment who satisfy prior-residence and remuneration conditions may claim a 50% exemption on employment remuneration for up to 17 years. The exemption does not automatically apply to self-employed individuals.
Do I need a Cyprus company?
Not necessarily. The 60-day rule requires a qualifying business, employment or office link, but the right structure depends on the case. A Cyprus company should only be created where it has genuine business purpose.
Can N30 Global coordinate implementation?
Yes. Once the strategy is defined, we can separately coordinate tax registration, documentation, housing, administrative residence, a company where relevant and local professionals, together with the tax departure from the previous country.
09 The next step

If you want Europe without giving up competitive international tax planning, Cyprus belongs on the shortlist.

We assess your income, business, dividends, mobility and departure country to determine whether the 60-day rule and non-dom regime genuinely improve your position. If they do, we design the roadmap and can coordinate implementation.

60 minutes · Private · No obligation

Own Your Money.