# Cyprus Non-Dom Calculator

> Cyprus non-dom calculator: no Special Defence Contribution on dividends or interest until you are tax resident 17 of the last 20 years. 2026 rates, sourced.

## Key facts

- A Cyprus tax resident who is not domiciled in Cyprus pays no Special Defence Contribution on dividends or interest, whatever the amount.
- From 1 January 2026 the SDC rate on dividends received by individuals fell from 17% to 5% for profits earned after that date, which cuts the value of Cyprus non-dom status on dividend income by roughly two thirds.
- SDC on interest received by individuals remains 17%, so interest is now the income type where non-dom status is worth most.

## Key pages

- [Cyprus non-dom tax calculator: what is the status worth?](https://cyprusnondomcalculator.com/): the main tool, answer above the fold.
- [Cyprus non-dom: the 17 out of 20 years rule, explained](https://cyprusnondomcalculator.com/cyprus-non-dom-17-year-rule/): How Cyprus deems long-stayers domiciled: 17 tax years of residence out of the last 20, why leaving does not reset the clock, and the €50,000 election that extends it.
- [Cyprus tax residency: the 183-day rule and the 60-day rule in 2026](https://cyprusnondomcalculator.com/cyprus-tax-residency-60-day-rule/): How Cyprus decides tax residence for individuals, what the 2026 reform changed about the 60-day rule, and the new incorporation test for company tax residence.
- [Cyprus non-dom: the taxes and contributions you still pay](https://cyprusnondomcalculator.com/cyprus-non-dom-what-you-still-pay/): Non-dom status removes Special Defence Contribution and nothing else. Income tax, GESY health contributions, capital gains and social insurance all continue to apply.
- [Cyprus Special Defence Contribution by domicile status, 2026 rules](https://cyprusnondomcalculator.com/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://cyprusnondomcalculator.com/llms-full.txt)

## Data

- Cyprus Special Defence Contribution by domicile status, 2026 rules. Methodology: Computed with this calculator's own formulas from rates published by the Cyprus Ministry of Finance and the Tax Department and read at source on 15 August 2026: 5% SDC on dividends from profits earned after 1 January 2026, 17% on dividends from earlier profits, 17% on ordinary interest, and no SDC at all for a Cyprus tax resident who is not domiciled in Cyprus. Deemed domicile assumes 17 or more of the last 20 tax years as a Cyprus tax resident. GESY contributions and income tax are excluded.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: Ministry of Finance, Tax Incentives (published 15 January 2026): https://www.gov.cy/mof/en/documents/tax-incentives/
- Source: Tax Department, Tax Reform 2026: https://www.gov.cy/mof-tax/en/documents/forologiki-metarrythmisi-2026/
- Source: Tax Department, Special Defence Contribution and capital gains reform presentation (6 March 2026): https://www.gov.cy/media/sites/167/2026/03/EEA-%CE%A6%CE%9A%CE%9A-%CE%9C%CE%95%CE%A4%CE%91%CE%A1%CE%A1%CE%A5%CE%98%CE%9C%CE%99%CE%A3%CE%97-06032026.pdf
- Source: Tax Department, Tax Reform 2026: Income Tax presentation: https://www.gov.cy/media/sites/167/2026/03/2026-%CE%A6%CE%BF%CF%81%CE%9C%CE%B5%CF%84%CE%B1%CF%81%CF%81%CF%8D%CE%B8%CE%BC%CE%B9%CF%83%CE%B7-%CE%A6%CF%8C%CF%81%CE%BF%CF%82-%CE%95%CE%B9%CF%83%CE%BF%CE%B4%CE%AE%CE%BC%CE%B1%CF%84%CE%BF%CF%82.pdf
- Source: Tax Department, individuals FAQs on the 2026 reform (11 May 2026): https://www.gov.cy/media/sites/167/2026/05/FAQs-110526.pdf
- Source: businessincyprus.gov.cy, registering for income tax and VAT: https://www.businessincyprus.gov.cy/doing-business-in-cyprus/start-your-business/registering-for-income-tax-and-value-added-tax/
- Source: General Healthcare System (GESY), contributions: https://www.gesy.org.cy/en/contributions

## Citation

Cite as: "Cyprus Special Defence Contribution by domicile status, 2026 rules", Cyprus Non-Dom Calculator, https://cyprusnondomcalculator.com/ (updated 2026-08-15).

## About

- Cyprus Non-Dom Calculator is an information site. It is not affiliated with the Cyprus Tax Department, the Ministry of Finance or the Health Insurance Organisation, and nothing here is tax or legal advice. A relocation decision should rest on advice from a Cyprus tax adviser who has seen your full position, not on a public calculator.
- Operated by cyprusnondomcalculator.com. Contact: enquiries@cyprusnondomcalculator.com