Cyprus Tax Reform 2026: Every Change, Explained
The most comprehensive overhaul of Cyprus tax law in 23 years. CIT raised to 15%, SDC on dividends cut to 5%, DDD abolished, stamp duty repealed, crypto taxe…
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Expert analysis on Cyprus corporate law, tax planning, IP Box strategy, and international structuring — for founders and advisers who need substance over fluff.
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The most comprehensive overhaul of Cyprus tax law in 23 years. CIT raised to 15%, SDC on dividends cut to 5%, DDD abolished, stamp duty repealed, crypto taxe…
Full walkthrough of Cyprus company incorporation — HE1 name approval, HE2/HE3 filing, M&AA drafting, Registrar fees (€165), and post-registration steps. Typi…
Complete guide to Cyprus corporate income tax at 15% (from 2026): taxable vs. exempt income, trading loss relief, group relief, Pillar Two impact, and the ke…
The Cyprus IP Box offers an 80% deduction on qualifying IP income, resulting in an effective tax rate of approximately 3% at the 2026 CIT rate. Full analysis…
Cyprus is one of Europe's premier holding company jurisdictions — zero withholding tax on outbound dividends (EU PSD), capital gains exemption on share dispo…
Article 20E introduces Cyprus's first bespoke crypto tax framework: 8% flat rate on disposal gains for individuals and companies, ring-fenced losses (cannot …
Complete guide to Cyprus VAT: 19% standard rate, registration threshold (€15,600), VIES monthly reporting, reverse charge on B2B services, OSS/IOSS for e-com…
Everything a Cyprus company must do each year: HE32 annual return, AGM obligations, corporate tax return, provisional tax, VAT filings, and beneficial owners…
Nominee services — nominee directors, nominee shareholders, and fiduciary arrangements — are a legitimate and widely used part of Cyprus corporate practice. …
Transparent breakdown of every cost in Cyprus company formation: Registrar fees (€165), professional fees, registered office, nominee services, banking setup…
Cyprus offers a 60-day tax residency option — a faster path to Cyprus residency for individuals not resident in any other country. The 2026 reform removed th…
How to extract profits from a Cyprus company tax-efficiently in 2026: SDC at 5% (domiciled) or 0% (non-dom), the optimal holding stack for international inve…
Cyprus introduced formal transfer pricing rules aligned with OECD guidelines. All related-party transactions must be conducted at arm's length. Documentation…
Cyprus offers a 120% R&D super-deduction on qualifying research expenditure, extended to 2030. Combined with the IP Box's ~3% effective rate on resulting IP …
The Cyprus NID allows companies to deduct a notional interest return on new equity capital from taxable income — reducing CIT without incurring actual intere…
The Cyprus non-domicile regime exempts qualifying individuals from Special Defence Contribution (SDC) on dividends and interest for up to 17 years. Combined …
Cyprus is frequently described as a tax haven — but this mischaracterises how Cyprus actually works. Here is a factually grounded answer to one of the most c…
Substance is not a box-ticking exercise. Understanding what genuine economic substance means in Cyprus — and what happens without it — is essential for any i…
Cyprus reformed its personal income tax system in 2026, raising the tax-free threshold to €22,000 and keeping the top rate at 35%. High earners relocating to…
Cyprus offers one of Europe's most attractive IP Box regimes for SaaS and software businesses. Copyrighted software and computer programs qualify for an 80% …
Cyprus has become one of Europe's top destinations for digital nomads and remote workers. A Cyprus company combined with non-dom status can reduce total tax …
Cyprus has emerged as a leading European jurisdiction for high-net-worth family office structures. Zero CGT on securities, no inheritance tax, no gift tax, z…
Hiring your first employee in Cyprus involves navigating employment contracts, social insurance registration, payroll compliance, and a statutory framework t…
The UK abolished its non-domicile regime from April 2025, stripping remittance-basis protection from an estimated 200,000 individuals. Cyprus has emerged as …
Germany's effective corporate tax rate sits at approximately 30% — combining 15% KStG, solidarity surcharge, and 14–17% trade tax. Cyprus charges a flat 15% …
The Netherlands has long been Europe's premier holding jurisdiction, underpinned by its participation exemption and extensive treaty network. But with CIT at…
Estonia's '0% corporate tax' claim is technically accurate for retained profits but misleading: the moment you distribute, you pay 22% distribution tax. Cypr…
Closing a Cyprus company can be done via voluntary strike-off under Section 327 of the Companies Law or via Members Voluntary Liquidation for companies with …
Cyprus employers must navigate a multi-layered payroll framework covering Social Insurance, GHS/GESY, the Social Cohesion Fund, Redundancy Fund, and HRDA con…
The Cyprus Beneficial Ownership (UBO) Register requires all Cyprus-registered companies, European SEs, and partnerships to identify and register their ultima…
Cyprus has concluded 67 double tax treaties, making it one of the most treaty-connected small EU member states. Combined with domestic legislation imposing 0…
Every Cyprus company must prepare IFRS-compliant financial statements and have them audited annually — there is no audit exemption based on company size, unl…
Cyprus levies no capital gains tax on the disposal of shares in companies — making it one of Europe's most attractive jurisdictions for founders and investor…
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