Scenario 3: relocate to Cyprus
Non-dom treatment and the securities-gains exemption.
Special Defence Contribution reaches only individuals who are both Cyprus tax resident and domiciled in Cyprus, so a non-domiciled resident pays no SDC on dividends or interest.1
AssessmentCyprus warrants a full calculation.
- 0% SDC
- on dividends and interest as a non-dom
- 2.65%
- health-system contribution, capped at €180,000
- 0%
- income tax on gains from shares and bonds
- 15%
- corporate rate, from 1 January 2026
1CyLaw consolidated statute, Special Defence Contribution Law 117(I)/2002, art. 2 · retrieved 1 September 2026. View source
Factuality gate · 22/22 supported




