Cyprus Non-Dom + IP Box: keep more of your IP profit
Model company and shareholder separately. With €100,000 qualifying net IP income, full nexus and no other adjustments, corporate tax is €3,000. If the €97,000 dividend is fully subject to 2.65% GHS within an unused ceiling and exempt from SDC, GHS is €2,570.50: an illustrative combined €5,570.50, not a universal 5% rate.
From company profit to your pocket
Compare the company’s IP Box result with the shareholder’s residence, domicile, dividend taxes and healthcare contributions. Relocation does not guarantee full nexus or a tax-free distribution.
| 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 dividendsRelevant dividends may attract 2.65% GHS, subject to the individual’s circumstances and the aggregate €180,000 annual income ceiling. €4,770 is the dividend-only illustration at that rate, not a universal maximum for every contribution category or an automatic extra charge. Healthcare entitlement requires its own conditions. | 2.65% |
| End-to-end (illustrative)Model company and shareholder separately. With €100,000 qualifying net IP income, full nexus and no other adjustments, corporate tax is €3,000. If the €97,000 dividend is fully subject to 2.65% GHS within an unused ceiling and exempt from SDC, GHS is €2,570.50: an illustrative combined €5,570.50, not a universal 5% rate. | 5.5705% |
Indicative only — not tax advice.
Residence, domicile and duration
Non-dom status depends on domicile and residence history, not nationality alone. The deemed-domicile test refers to residence in at least 17 of the preceding 20 years. Eligible individuals may use the conditional Article 3D extension mechanism for two five-year periods at €250,000 per period; it is not automatic. The current 60-day route requires at least 60 days in Cyprus, a permanent home and the relevant business, employment or office-holding conditions. The foreign day-count condition concerns more than 183 days in one other state, not 183 days exactly. Check the full statutory conditions, cessation rules and any dual-residence treaty position.
17
years Non-Dom
60
days to residency*
Ideal for founder-owned IP companies
Compare the company’s IP Box result with the shareholder’s residence, domicile, dividend taxes and healthcare contributions. Relocation does not guarantee full nexus or a tax-free distribution.
Calculate company and shareholder charges separately
Model company and shareholder separately. With €100,000 qualifying net IP income, full nexus and no other adjustments, corporate tax is €3,000. If the €97,000 dividend is fully subject to 2.65% GHS within an unused ceiling and exempt from SDC, GHS is €2,570.50: an illustrative combined €5,570.50, not a universal 5% rate.
The 60-day tax-residency rule in 2026
The current 60-day route requires at least 60 days in Cyprus, a permanent home and the relevant business, employment or office-holding conditions. The foreign day-count condition concerns more than 183 days in one other state, not 183 days exactly. Check the full statutory conditions, cessation rules and any dual-residence treaty position.
What Non-Dom covers (and its limits)
Non-dom status depends on domicile and residence history, not nationality alone. The deemed-domicile test refers to residence in at least 17 of the preceding 20 years. Eligible individuals may use the conditional Article 3D extension mechanism for two five-year periods at €250,000 per period; it is not automatic.
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.
IPBox Cyprus editorial team · Ebrovia Ltd · Updated September 27, 2026.
Sources & further reading
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