Guides · NON-DOM-RESIDENCY-GUIDE

Non-Dom residency application — 60-day rule + benefits

Becoming a Cyprus tax resident with Non-Domicile status is a 2-step process: (1) qualify as Cyprus tax resident (60-day or 183-day rule), (2) declare Non-Domicile status (not born to Cyprus-domiciled father AND not Cyprus tax resident for 17 of last 20 years). Benefits last 17 years from establishment. This guide walks through TD2001 form, required documents, and the 60-day rule's 5 conditions.

01
Question

Five conditions for the 60-day rule?

Answer

(1) Stay ≥60 days in Cyprus, (2) Do not stay >183 days in any other single country, (3) Not tax resident in any other country, (4) Maintain a permanent home in Cyprus (owned or rented long-term), (5) Cyprus business/employment ties (director, employee, or self-employed).

02
Question

What documents are needed for TD2001?

Answer

Passport copies, proof of Cyprus residence (utility bills, rental contract), proof of foreign domicile (birth certificate, parents' info), employment/director appointment letter, social insurance enrolment, bank statements showing presence in Cyprus.

03
Question

Annual maintenance — what do I file each year?

Answer

Annual income tax return (TD1) with Non-Dom box ticked, 60-day rule attestation (days spent in each country), continuing residency proof. Cyprus Tax Department may audit randomly — keep documentation organized year-round.

Non-Dom tracking

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