Non-dom (non-domiciled resident)

In the United Kingdom, non-dom status mattered most before 6 April 2025, when UK residents with a domicile outside the UK could claim the remittance basis. HMRC says the 4-year foreign income and gains regime replaced the remittance basis on that date, and inheritance tax moved to a long-term residence test. Domicile no longer sets how foreign income and gains are taxed in the UK, although income and gains from earlier remittance basis years stay taxable when brought in.

In Cyprus, the Tax Department says a person who is not domiciled in Cyprus, or not tax resident there, is not subject to Special Defence Contribution on interest, dividends and, up to the 2025 tax year, rent. Anyone resident for at least 17 of the last 20 years before the tax year is deemed domiciled. In Malta, the Income Tax Act taxes a person who is not ordinarily resident or not domiciled on foreign income received in Malta and not on foreign capital gains, with a minimum tax for some non-doms.

The label covers very different rules. In each country it depends on that country's own definition of domicile, and it affects only the taxes that country attaches to it. It does not change what another residence country or a citizenship country taxes.

Not to be confused with

• Domicile. Domicile is the underlying legal status; non-dom describes a resident whose domicile is elsewhere.
• Remittance basis. The remittance basis was one way the UK and Malta tax non-doms, not the status itself.
• Tax residence. A non-dom is still tax resident; the status only matters for residents.

Sources

• Check if you can claim the 4-year foreign income and gains regimeOfficial guidance
• Tax Residency/Domicility - Tax Department - Gov.cyOfficial guidance
• Income Tax Act, Chapter 123 of the Laws of MaltaPrimary law

Related

Countries covered

General

Sources

3 sources

Tax year

Current rules as checked

Review

Not professionally reviewed
Sources checked November 9, 2026