Non-Dom Tax Status: What It Is and Where It Still Exists

Domicile is not residence

Residence is about where you live now and is decided each year by tax rules such as day counts; our guide to tax residency explains them. Domicile is a longer-term legal idea: broadly, the country you regard as your permanent home.

Cyprus gives a clear example of how it works. A domicile of origin is normally acquired at birth and, as a general rule, is the same as the father's domicile at the time of birth. A domicile of choice exists when a person settles in a country with the intention of residing there permanently or indefinitely, judged on their actions and conduct (Tax Department, Cyprus, as of November 2026).

United Kingdom: from non-dom to the four-year regime

The UK had a non-dom regime until 6 April 2025. On that date the remittance basis was replaced by the four-year foreign income and gains regime, and deemed domicile is no longer available (HMRC, as of November 2026).

The new regime turns on residence, not domicile. A qualifying resident is a UK tax resident under the statutory residence test who is still within their first four years of UK tax residence, following at least ten years as a non-UK tax resident. A qualifying resident who makes a claim pays no UK tax on eligible foreign income and gains, for a maximum of four consecutive years from the start of UK residence (HMRC, as of November 2026).

Alongside it, HMRC introduced a Temporary Repatriation Facility from 6 April 2025 for foreign income and gains from earlier years (HMRC, as of November 2026). The rates and conditions are set out in HMRC's guidance.

Cyprus: no defence contribution for non-doms

Cyprus charges a special defence contribution on certain income of individuals who are both tax resident and domiciled in Cyprus. A person who is not domiciled in Cyprus, or not resident there, does not pay it on interest or dividend income; rental income was subject to it only up to and including the 2025 tax year (Tax Department, Cyprus, as of November 2026).

Domicile can be acquired by long residence. Whatever their domicile of origin, a person who has been tax resident in Cyprus for at least 17 of the last 20 years before the tax year is deemed domiciled there, and keeps that status until they complete 20 years without Cypriot tax residence (Tax Department, Cyprus, as of November 2026). Someone deemed domiciled only under this rule, without a Cypriot domicile of origin, can elect the Alternative Method of Imposition of Special Defence Contribution and extend the exemption by two further five-year periods, against a fixed payment for each period (Article 3D of the Special Defence Contribution Law and circular 02/2026; Tax Department, Cyprus, as of November 2026). A non-dom declares the status to the Tax Department on form T.D.38.

Residence comes first: Cyprus treats an individual as resident under the 183-day rule or the 60-day rule (Tax Department, Cyprus, as of November 2026). Our Cyprus residency page covers the residence side, and our Cyprus company page the company side.

What non-dom status does not do

• It does not make you non-resident. A non-dom is resident; only some income is treated differently, and only under that country's rules.
• It does not change what banks report. Under the Common Reporting Standard, banks report accounts to your country of tax residence, not your domicile; see our explainer on the Common Reporting Standard.
• It does not settle the position of your old country. Leaving a country is decided by that country's own rules.

Our Wealth Planning desk coordinates residence, banking and structure with licensed tax advisers in the countries involved.

Frequently asked questions

Does the UK still have non-dom status?

No. From 6 April 2025 the remittance basis was replaced by the four-year foreign income and gains regime, and deemed domicile is no longer available. The new regime depends on residence history, not domicile.

How long can someone be a non-dom in Cyprus?

Until they are deemed domiciled: a person who has been tax resident in Cyprus for at least 17 of the last 20 years is treated as domiciled there, whatever their domicile of origin. Someone without a Cypriot domicile of origin can then elect an alternative method that extends the exemption from the special defence contribution by two further five-year periods, against a fixed payment for each period.

Does non-dom mean no tax?

No. A non-dom is a tax resident and pays tax as a resident. The status only changes how certain income is treated, such as the Cyprus special defence contribution on dividends and interest.

Is a non-dom the same as a non-resident?

No. A non-resident is not tax resident in the country at all. A non-dom is tax resident but not domiciled there.

Sources

• HMRC (UK): Check if you can claim the 4-year foreign income and gains regime (as of 3 November 2026)
• HMRC (UK): Deemed domicile rules (as of 3 November 2026)
• Tax Department (Cyprus): Tax residency and domicile (as of 3 November 2026)

This article is general information, not tax advice. Domicile and residence depend on your full history and circumstances; take advice from a qualified tax adviser in each country before relying on a regime.