Le processus d'obtention du statut Non-Dom est remarquablement simple : il n'y a littéralement aucune demande à déposer. Le statut s'applique automatiquement si vous remplissez les conditions (non né à Chypre, pas résident 17/20 ans). Le véritable processus concerne l'installation à Chypre et l'établissement de votre infrastructure fiscale et commerciale.
Le processus complet en 6-10 semaines
Semaines 1-2 : Consultation, planification exit tax, préparation des documents. Semaines 3-4 : Arrivée, bail, Yellow Slip, carte SIM, compte EMI. Semaines 5-8 : Création de société, inscription fiscale, ouverture compte bancaire. Semaines 8-10 : Société pleinement opérationnelle.
Coûts totaux
Consultation CMC : gratuite. Création société : 1 500-2 500 EUR. Yellow Slip : 20 EUR. Caution locative : 1 400-3 000 EUR. Total : 3 420-7 520 EUR.
En savoir plus : Comment obtenir le statut, Conditions d'éligibilité.
Phase 1: Pre-Arrival Preparation
The Non-Dom application process begins well before you arrive in Cyprus. Proper preparation during this phase avoids delays and ensures a smooth transition:
3–6 months before move: Engage a Cyprus corporate service provider (like CMC) to advise on structure, timeline, and documentation. If forming a company, initiate the incorporation process. Begin gathering personal documents: passport copies, proof of current address, bank statements showing source of funds, employment history or business documentation, and criminal background checks (if needed for immigration).
2–3 months before move: Secure accommodation in Cyprus (rental agreement is needed for MEU1 registration). Arrange private health insurance or prepare to register for GESY upon arrival. If children are involved, contact international schools and begin the enrollment process. Notify your current country's tax authority of your planned departure (this is mandatory in many countries and triggers exit tax considerations).
1 month before move: Open an EMI account (Wise or Revolut) for immediate banking capability in Cyprus. Arrange the logistics of your move (shipping, flights, temporary accommodation if your permanent home isn't ready). Prepare a dossier of documents you'll need immediately upon arrival: passport, rental agreement, health insurance, bank statements, company formation documents (if applicable).
Phase 2: Arrival and Registration
Week 1–2: MEU1/Yellow Slip registration (EU citizens): Visit the Civil Registry and Migration Department in your district to register your right of residence. This is the foundational document for all subsequent registrations. Bring: passport, rental agreement, health insurance, proof of income or employment, and two passport photos. Non-EU citizens follow the immigration permit process instead.
Week 2–4: Tax registration: Register with the Cyprus Tax Department to obtain your Tax Identification Code (TIC). This requires: passport copy, proof of Cyprus address, MEU1 certificate (or immigration permit), and employment contract or company directorship documentation. The TIC is needed for bank account opening, salary payments, and tax filings. Your Non-Dom status is automatically recognised upon tax registration — there is no separate Non-Dom application form.
Week 2–4: Social Insurance registration: If employed or self-employed in Cyprus, register with the Social Insurance Office. Your employer (or you, if self-employed) obtains a social insurance number and begins making contributions. This registration also triggers GESY healthcare enrollment.
Week 3–8: Bank account opening: Submit corporate and personal bank account applications (detailed documentation requirements covered in our banking guide). Use your EMI account for immediate financial needs while traditional accounts are being processed.
Phase 3: Establishing Tax Residency
Obtaining Non-Dom status requires Cyprus tax residency, which is established through one of two paths:
183-day rule: Spend more than 183 days in Cyprus during the calendar year. Days of arrival and departure each count as one day. This is the straightforward option — if you spend the majority of the year in Cyprus, you qualify automatically.
Règle des 60 jours : Pour ceux qui voyagent beaucoup, la résidence fiscale peut être établie avec seulement 60 jours de présence physique à Chypre, à condition que toutes les conditions suivantes soient remplies : vous ne passez pas plus de 183 jours dans un autre pays unique, vous n'êtes résident fiscal d'aucun autre pays, vous avez un domicile permanent à Chypre (en propriété ou en location), vous exercez une activité à Chypre et/ou êtes employé à Chypre et/ou occupez un poste d'administrateur dans une société résidente fiscale chypriote, et l'activité/emploi/poste d'administrateur n'est pas terminé au cours de l'année.
Pour la plupart des clients Non-Dom arrivant au premier semestre, la règle des 183 jours est facilement satisfaite. Pour ceux qui arrivent au second semestre, ou qui doivent maintenir des calendriers de voyage importants, la règle des 60 jours offre une alternative — mais nécessite une planification soigneuse pour s'assurer que toutes les conditions sont continuellement remplies.
Critical: Day-Counting and Record-Keeping
Keep meticulous records of your travel dates — flight boarding passes, passport stamps, hotel receipts, and a personal log. In the event of a tax audit, you must be able to demonstrate exactly how many days you spent in Cyprus and in each other country. There is no margin for error: spending 182 days instead of 183 means you do not qualify under the standard rule. Similarly, accidentally spending 184 days in another country disqualifies you under the 60-day rule. CMC provides clients with a day-counting template and reviews their travel patterns annually.