Cyprus offers flexible tax residency options through the 183-day and 60-day rules. Under the 183-day rule, individuals who spend more than 183 days in Cyprus annually are considered tax residents. The 60-day rule offers an alternative for individuals who spend at least 60 days in Cyprus, do not reside elsewhere for more than 183 days, conduct business in Cyprus, and maintain a residence in the country.

The Non-Domicile (Non-Dom) Regime provides additional tax benefits, including exemption from Special Defence Contribution (SDC) tax, meaning zero tax on worldwide dividends and interest income. Non-Doms also benefit from tax-free capital gains, no inheritance tax, and favorable taxation on foreign pensions and personal income. This makes Cyprus an ideal jurisdiction for asset protection and succession planning.