Elite Noir Consulting & Concierge

The Cyprus

Non-Dom Guide

The definitive guide to establishing tax residency in Cyprus under the Non-Domiciled regime.

Get this Guide: €49

Confidential by default

Cyprus is one of the most discussed EU tax residencies for entrepreneurs and investors: a 60-day residency route, the Non-Dom regime for eligible new residents and full EU membership. This guide explains how it works, who may qualify, what it costs and the common mistakes. It is general information, not tax advice. 0% SDC on dividends and interest for Non-Dom for up to 17 years (extendable by 2 x 5 years, €250,000 each); 2.65% GESY applies. Foreign capital gains treatment depends on your situation.

What this guide is not. It is not theory. It is not motivational content. It is not a Twitter thread expanded to 36 pages. It is the operational reference we give our clients before their consultation, so they walk in already understanding the structure and can spend their time on their specific case rather than the basics. Every chapter is built from the primary law and current practice, with real numbers, real timelines, and the mistakes that most often derail a move.

After reading this guide, you will know whether Cyprus Non-Dom is the right move for your situation. You will know the difference between the 60-day rule and the 183-day rule, and which one applies to you. You will know what your effective tax rate will be, what your relocation will cost, and what the timeline looks like from first decision to fully operational status. You will know what to do, what to avoid, and what questions to ask your advisers.

Who this is for

Entrepreneurs preparing to relocate internationally and wanting the full picture before deciding
Founders building or restructuring a multi-country setup with Cyprus, US LLC, holdings, and offshore elements
HNWIs who want a complete reference library on their side instead of paying advisers for every basic question
Anyone who has read one ENCC guide and knows the quality is worth paying for at scale

Who this is not for

Anyone who only needs one specific answer (buy that single guide instead, €39 to €99)
People expecting a course, a coaching programme, or one-on-one advice (this is reference material)
Anyone unwilling to invest 10+ hours of focused reading to extract the full value

What's Inside

The Cyprus Non-Dom Guide (36 pages)

Chapter 1: Why Cyprus

Chapter 2: Non-Dom Status Explained

Chapter 3: The 60-Day Rule vs the 183-Day Rule

Chapter 4: Tax Obligations Under Non-Dom

Chapter 5: Company Formation: The Cyprus LTD

Director Salary, Social Insurance & GESY

Dividend Extraction & Wealth Structuring

The Relocation Process Step by Step

Banking, Accounting & Compliance

The Cyprus + US LLC Combination

Families, Children & Lifestyle

Exit Tax & Deregistration

Common Mistakes & How to Avoid Them

Cyprus vs Other Jurisdictions

Sample Preview

From Chapter 3, the 60-Day Rule

The 60-day rule was designed for internationally mobile people. To qualify, you must spend at least 60 days in Cyprus in the calendar year, not spend more than 183 days in any other single country, maintain a permanent home in Cyprus (owned or rented), and carry on a business, be employed, or hold an office as director of a Cyprus-resident company. Since 1 January 2026 the former condition of not being tax resident in another country no longer applies; if another country also treats you as resident, the tax treaty tie-breaker rules decide. Every case needs an individual assessment.

The rule exists because Cyprus understood, before most jurisdictions did, that the future of business is mobile. For many founders the cleanest route is their own Cyprus-resident company: a directorship that is still in place on 31 December covers the business tie. Add at least 60 days in Cyprus, no more than 183 days in any one other country and a home in Cyprus, owned or rented, all in the same calendar year, and the 60-day rule can work for you. Non-Dom status is a separate test, based on domicile.

Written by practitioners.

Every guide is written by the ENCC team from the primary law and current practice. No theory, no copied content, no recycled blog posts. When you read that a Cyprus company typically takes 2 to 4 weeks to form, that figure comes from the Registrar's actual processing times and the Cyprus law firms we coordinate with, not from a brochure.