Before you start

Tax Identification Code from the Tax Department
A TAXISnet account for filing
An ARC or identity document
For non-dom status: a domicile of origin outside Cyprus and no Cyprus tax residence in at least 17 of the preceding 20 years

Step-by-step

1
Register with the Tax Department and get a TIC
The Tax Identification Code is issued on registration and is required for payroll, filing and any dealing with the Tax Department.
OnlineWho: You
2
Establish which residency test you meet
Either more than 183 days in the calendar year, or the 60-day rule — at least 60 days in Cyprus, not more than 183 days in any other single state, a business tie or directorship throughout the year, and a permanent home here.
OnlineWho: You
3
Claim non-domiciled status if it applies
Non-dom status exempts you from the Special Defence Contribution on dividends, interest and rent for up to 17 years. It is claimed through the Tax Department; the 2.65% GESY charge still applies.
OnlineWho: You
4
Check whether the 50% employment exemption applies to you
Article 8(23A) exempts 50% of employment income for individuals who were not Cyprus tax resident for at least 15 consecutive years before starting first employment here, with remuneration above €55,000 achievable in the first or second year. It runs for up to 17 tax years and survives a change of employer.
OnlineWho: You
5
File through TAXISnet
Annual returns are filed electronically. Deadlines and any provisional tax obligations are published by the Tax Department each year.
OnlineWho: You

Documents you’ll need

Tax Identification Code
TAXISnet credentials
Employment contract and payslips
Evidence for non-dom status — birth certificate, previous tax residence history
Evidence of days spent in and out of Cyprus, if relying on the 60-day rule

Things most newcomers don’t know

The 2026 reform cut SDC on dividends from 17% to 5% — which narrows what non-dom status is worth.

Non-dom status exempts you from the Special Defence Contribution. When SDC on dividends was 17%, that exemption was worth a great deal. From 1 January 2026 the rate for everyone is 5%, so the gap you are saving is five points, not seventeen. The regime is still valuable; the advisory material describing it has not caught up with how much less valuable.

Source: KPMG — Cyprus tax reform legislation enacted and effective 1 January 2026

The 60-day rule got easier in 2026, and most guides still say the opposite.

The old condition that you must not be considered tax resident by any other state was removed with effect from 1 January 2026; dual residence is now resolved by double tax treaty tie-breaker. That is a genuine liberalisation. But the remaining conditions — 60 days here, no more than 183 elsewhere, a business tie or directorship throughout the year, and a permanent home — are cumulative and must all hold.

Source: PwC — Cyprus individual tax residence rules, 2026 position

The 50% employment exemption follows you between employers now.

Article 8(23A) was amended so that an eligible individual can change employers during the exemption period and keep claiming it. Before that, moving jobs risked losing seventeen years of relief. The Tax Department's Circular 4/2024 set out the current position. If you were told otherwise at hire, check the year of the advice.

Source: Cyprus Tax Department Circular 4/2024 on Article 8(23A)

The 15-year absence test, not the €55,000 salary, is what most people fail.

To qualify for the 50% exemption you must not have been a Cyprus tax resident for at least 15 consecutive years before starting your first employment here. Someone who lived in Cyprus for a few years in their twenties, or who spent a stint here on a previous posting, is out — regardless of income. Check the absence test before planning around the relief.

Source: PwC Cyprus — amendments to the 50% exemption of Article 8(23A)

Common mistakes to avoid

Assuming non-dom status means zero tax on dividends — GESY's 2.65% still applies.
Quoting the 17% SDC rate, which fell to 5% on 1 January 2026.
Treating the 60-day rule as a 60-day rule rather than four cumulative conditions.
Planning around the 50% exemption without checking the 15-year absence test.
Using pre-2026 tax bands — the tax-free threshold rose from €19,500 to €22,000.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.