How much tax did non-doms pay in the UK?

Before April 2025, non-doms using the remittance basis paid UK tax only on foreign income they brought into the UK. Long-term users also paid an annual charge of £30,000 (after 7 of the previous 9 years) or £60,000 (after 12 of the previous 14).

Which countries still have non-dom status?

In Europe, Cyprus, Malta, Italy and Greece. Cyprus charges nothing to claim it, Italy charges €300,000 a year and Greece €100,000. See the Cyprus non-dom guide for the comparison.

Is non-dom the same as non-resident?

No. Non-resident means you don't live in a country for tax purposes. Non-dom means you do live there but your permanent home in law is elsewhere.

Glossary

Non-Dom Meaning: What Non-Domiciled Status Means in Cyprus

Non-dom is short for non-domiciled: someone who lives and is taxed in a country but whose permanent home in law (their domicile) is elsewhere. In Cyprus, non-doms pay no Special Defence Contribution on dividends and interest. The UK scrapped its own non-dom regime on 6 April 2025.

JJason 3 min read Last verified 27 September 2026

Terrace table with coffee overlooking Paphos harbour and fort in afternoon light

Fact-checked27 September 2026

Definition

Non-dom (non-domiciled): A person who is tax resident in a country but not domiciled there. In Cyprus, a non-dom is a tax resident whose domicile of origin is outside Cyprus and who has not been Cyprus tax resident for 17 of the last 20 years. Non-doms are exempt from Special Defence Contribution (SDC) on dividends and interest.

Non-dom meaning: residence vs domicile

Residence is where you live and pay tax this year, usually decided by counting days. Domicile is your permanent home in law. You get a domicile of origin at birth, normally your father's, and keep it unless you settle permanently somewhere else.

So you can be resident in one country and domiciled in another. That combination is what "non-dom" means. A British-born family who moves to Paphos becomes Cyprus tax resident but keeps a domicile outside Cyprus, so they are Cyprus non-doms. Residence, domicile and the other terms used here are defined in our Cyprus relocation glossary.

How Cyprus non-dom status works

Villa pool terrace at Tala at dusk with the lights of Paphos and the sea below — Dusk from a villa terrace at Tala

What it removes: SDC, the Cyprus tax on dividends and interest. Domiciled residents pay 5% on dividends from 2026 profits (17% on older profits) and 17% on interest. Non-doms pay 0%.
What it doesn't remove: income tax on salary, pensions and rent, and the 2.65% GESY health contribution.
How long: until you've been tax resident for 17 of the last 20 years. Since 2026 you can extend by up to two five-year periods at €250,000 each.
How to claim: form TD38 to the Tax Department, and TD624/NP to banks and companies that pay you.

You must be Cyprus tax resident first, under the 60-day rule or the 183-day rule.

Good to know

UK non-dom no longer exists

The UK abolished its non-dom regime and the remittance basis on 6 April 2025 and moved to a residence-based system. News stories about "non-doms leaving the UK" refer to that change. Cyprus non-dom is a separate regime and was kept, and extended, in the 2026 Cyprus tax reform. We correct this and other Cyprus non-dom myths separately.

Cyprus non-dom guideWho qualifies, worked examples and how to claim.

60-day ruleThe route many non-doms use to become resident.

GESYThe health contribution non-doms still pay.

Non-dom mythsSix things people get wrong.

All glossary termsEvery Cyprus relocation term, explained in plain English.

Non-dom meaning: common questions

Yes. The UK ended the non-dom regime and the remittance basis on 6 April 2025. New UK arrivals who haven't been UK resident for the previous 10 years now get a four-year foreign income and gains exemption instead.

See what non-dom would save you

The full guide has a worked example and the 2026 rates for dividends and interest.

Read the non-dom guide Plan my non-dom set-up

Sources checked for this page

1.Cyprus Tax Department — Form TD038 (non-dom declaration)Government
2.Cyprus Tax Department — Form TD624/NP (SDC exemption declaration)Government
3.PwC Worldwide Tax Summaries — Cyprus income determination (pensions, SDC, exemptions)Professional
4.PwC Worldwide Tax Summaries — Cyprus taxes on personal income, 2026 and 2025 bandsProfessional
5.KPMG Cyprus — Tax Residency and Non-Dom Rules (April 2026)Professional
6.gov.uk — Reforming the taxation of non-UK domiciled individualsGovernment
7.gov.uk — Tax on foreign income: non-domiciled residentsGovernment
8.IMI Daily — Special tax regimes in Europe ranked (2026)Professional

Written by

Jason

Founder, Paphos Advisor

British founder who moved his family from the UK to Paphos in 2025. I write down what I learned doing it properly — the tax, the residency and the living-here detail — and introduce people to the specialists I’d use myself.

How I research and fact-check

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Non-Dom Meaning: What Non-Domiciled Status Means in Cyprus

Non-dom meaning: residence vs domicile

How Cyprus non-dom status works

Related terms and guides

Non-dom meaning: common questions

Is non-dom status abolished in the UK?

How much tax did non-doms pay in the UK?

Which countries still have non-dom status?

Is non-dom the same as non-resident?

Sources checked for this page

Keep reading

Non-dom meaning: residence vs domicile

Related terms and guides

Non-dom meaning: common questions

Is non-dom status abolished in the UK?

How much tax did non-doms pay in the UK?

Which countries still have non-dom status?

Is non-dom the same as non-resident?