Published: 31.08.2026
Cyprus’s tax portal states that a person without a Cyprus domicile of origin may be deemed to have acquired domicile after 17 years of tax residence in the preceding 20 years. Such individuals may apply for an alternative Special Defence Contribution regime and extend the relief period by two additional five-year periods by paying €250,000 for each period.
The rule determines the long-term tax cost for foreigners who remain Cyprus tax residents for many years while using the non-dom regime. After 17 years of residence within a 20-year period, the relief can be extended for up to ten more years, but the extension costs €250,000 for each five-year period. This is particularly relevant to wealthy residents, investors and people planning a long-term relocation with dividend or other passive income. Short-term movers need not prioritise it, but anyone planning to stay for decades should factor it into their tax model from the outset.
- 🏛️ gov.cy