Calculate your GESY contribution (2.65%) and Special Defence Contribution (SDC, 17%) on dividend income. Non-dom residents are exempt from SDC.
GESY (2.65%) applies to all Cyprus tax residents on dividend income, regardless of domicile status. It funds the national healthcare system and is uncapped.
SDC (17%) — Special Defence Contribution — applies to Cyprus-domiciled tax residents only. If you hold Non-Dom status, you pay zero SDC for up to 17 years after relocating to Cyprus. This is one of the key benefits of the Cyprus non-dom regime.
TD603 deadline: SDC and GESY on dividends are self-assessed. The TD603 form is filed and paid in two instalments (end of June and end of December for the prior 6 months).