Non Domicile Individuals in Cyprus

Non Domicile Individuals in Cyprus

It is time for relocation to Cyprus

According to the Section 3(2) of the Special Contribution for the Defence Fund of the Republic Law (“SDC Law”), dividends, interest and rental income earned (regardless of the source of the income - i.e. from Cyprus or from abroad) by individuals who are (i) tax residents and (ii) domicile in Cyprus are subject to SDC.

SDC rate
Dividend Income
Interest Income


Rental Income

Tax resident individuals who are considered as non-domicile should be exempted from SDC.

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