To qualify for Cyprus Non-Dom status, an individual must:

• Be a Cyprus tax resident, either by spending over 183 days per year in Cyprus or meeting the criteria of the 60-day rule (under specific conditions).
• Not have been domiciled in Cyprus for the past 17 years out of the last 20 years prior to the relevant tax year.

This usually applies to:

• Foreign nationals relocating to Cyprus.
• Individuals with foreign income, dividend-generating assets, or investment portfolios.

Cypriot nationals may also qualify if they have lived and been tax-resident abroad for a significant portion of the last 20 years.