Cyprus holding company with a non-dom shareholder
A Cyprus-resident company can receive dividends and sell shares largely free of Cyprus tax, and pay dividends out with no Cyprus withholding tax to most shareholders. Paired with an individual who is Cyprus tax resident but non-domiciled, those dividends also escape Cyprus Special Defence Contribution for up to 17 years, extendable since 2026 for a lump sum. Since 1 January 2026 the corporate rate on trading profits is 15%.
- Founders or investors relocating to Cyprus who want to hold operating companies or portfolios and take dividends at 0% personal tax as non-doms.
- EU-facing groups that need an EU holding company with access to the EU Parent-Subsidiary Directive and Cyprus's treaty network.
Reviewed 2026-09-29. Research, not advice.