Cyprus Non-Dom + IP Box: keep more of your IP profit
Pairing the Cyprus IP Box with Non-Domiciled tax residency can take the end-to-end rate — from company profit to money in your pocket — as low as ~5%. The company pays ~3% on qualifying IP profit; a Non-Dom shareholder then receives dividends at 0% Special Defence Contribution.
From company profit to your pocket
Two layers combine: a low corporate rate on IP profit, then near-zero personal tax on the dividends.
| Company: qualifying IP profit15% corporate tax on the 20% taxable share after the 80% IP Box deduction (2026). | ~3% |
|---|---|
| Shareholder: dividends (Non-Dom)Non-Doms pay 0% Special Defence Contribution on dividends. | 0% SDC |
| Healthcare (GHS) on dividendsCapped — on income up to €180,000 (max €4,770 per year). | 2.65% |
| End-to-end (illustrative)Combined effect on qualifying IP income taken as dividends. | ~5% |
Indicative only — not tax advice.
17 years, 60 days
Non-Dom status applies for up to 17 years — the longest non-dom window in the EU. You can become Cyprus tax-resident under the 60-day rule (subject to conditions, including not being tax-resident elsewhere) or the standard 183-day rule. Dividends and interest are 0% SDC for Non-Doms; capital gains on selling qualifying IP are tax-exempt.
17
years Non-Dom
60
days to residency*
Ideal for founder-owned IP companies
Founders of software, SaaS, AI, gaming and other IP-owning companies who can relocate their tax residency to Cyprus gain the most: the company taxes IP profit at ~3%, and the founder extracts it as dividends at close to 0%. We model your exact end-to-end rate and structure it correctly.
Non-Dom & IP Box FAQ
Talk to a Cyprus IP Box specialist.
Book a free, no-obligation assessment. We'll confirm whether you qualify, estimate your effective rate, and give you a fixed quote — confidentially, usually within one business day.
Reviewed by a Cyprus-admitted advocate · Last updated 21 June 2026.