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The Premium Option for High Earners
2026 reform: Non-Dom Lump Sum – flat €250,000 over 5 years on foreign income. For high foreign earnings (dividends, interest, foreign rent): fixes tax burden with planning certainty.
How It Works
€250,000 over 5 years (€50,000/year). No further tax on foreign income. Cypriot income taxed separately. Requires Non-Dom status + 60-day rule. Renewable once (10 years total: €500,000).
This was exactly our experience: The Premium Option for High Earners 2026 reform: Non-Dom Lump Sum – flat €250,000 over 5 years on foreign income. For high foreign earnings (dividends, interest, foreign rent): fixes tax burden wit...
– Entrepreneur from Munich, in Larnaca since 2022
Who Benefits
From ~€300,000-400,000 annual foreign income: Lump Sum becomes cheaper than regular taxation. Below: regular Non-Dom is cheaper. Biggest advantage: planning certainty – fixed amount, no surprises.
CMC Advice
Complex and individual. CMC analyzes: income types, regular vs lump sum comparison, DBA interaction, 5 vs 10 year planning. Free initial consultation for foreign income €200,000+.
Non-Dom Lump Sum Option
Topics: The Premium Option for High Earners, How It Works, Who Benefits
CMC Practical Tip
The Premium Option for High Earners 2026 reform: Non-Dom Lump Sum – flat €250,000 over 5 years on foreign income.
Frequently Asked Questions
From ~€300,000-400,000 annual foreign income. Below: regular Non-Dom is cheaper. CMC calculates individual break-even.
€250,000/5 years covers all foreign dividends, interest, rent, capital gains. NOT included: Cypriot income (taxed separately).
Yes – Ltd profits at 15% CIT (regular). Dividend to you: covered by Lump Sum. CMC structures individually.
No – must be prospective. Once chosen: binding for 5 years. Careful analysis BEFORE deciding.
How CMC Supports You
At CMC Certus Management Consultants, we are here for you – not only for tax and legal questions, but also for all practical topics of everyday life in Cyprus. Our team in Larnaca and Pafos knows the local conditions first-hand.
As your local contact, we handle: company formation and management, tax advisory and Non-Dom applications, ongoing bookkeeping and tax returns, support with authorities, and referrals to estate agents, lawyers, doctors and tradespeople.