What changed, and what to do about it.
Cyprus tax moves faster than most people track. Every change we write up is one a client asked about first, which is why there are no explainers here that nobody needed.
Cyprus rent must now be paid electronically, and cash rent is not deductible
Since 1 July 2026 Cyprus rent must be paid electronically. No minimum amount, no exemption for commercial leases, and cash rent loses the deduction.
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Cyprus Tax Inspections in 2026: What the Tax Department Is Checking
The Cyprus Tax Department is inspecting without notice and can now seal premises. What inspectors check, and what is due in September 2026.
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Cyprus VAT on Property: The Five-Year Rule Ends 1 September 2026
From 1 September 2026 Cyprus replaces the five-year VAT rule with an 18-month first-occupation test. What changes for property sales and who now pays 19%.
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Cyprus R&D Super-Deduction: How the 120% Deduction Works and Which Businesses Should Use It
Cyprus offers a 120% tax deduction on qualifying R&D expenditure until 31 December 2030. Combined with the IP Box regime, it delivers an effective 3% tax rate on IP income. Here's how it works.
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Cyprus Non-Domicile Tax Status: Who Qualifies, What Taxes Are Exempted, and How Long It Lasts
Cyprus non-dom status exempts qualifying residents from SDC on dividends, interest, and rental income. Learn who qualifies, what the 17-year rule means, and how the 2026 extension works.
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Cyprus Provisional tax: How the System Works, When to Revise, and How to Avoid Overpaying
Cyprus provisional tax is paid in two instalments - 31 July and 31 December. Learn how to calculate your estimate, use the December revision window, and avoid the 10% underpayment penalty.
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Cyprus tax deadlines: july 2026
July is the most deadline-intensive month in the Cyprus tax calendar. Provisional tax, VAT, VIES, PAYE, and the annual TD7 employer return all fall due. Here's what you need to prepare.
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Cyprus IP Box Regime: How to Qualify for the 3% Effective Tax Rate on IP Income
Cyprus's IP Box regime delivers an effective 3% tax rate on qualifying IP income through an 80% profit exemption. Here's how to qualify and which businesses benefit most.
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Cyprus Double Tax Treaties: How the Network Works and Which Structures Benefit Most
Cyprus has over 65 double tax treaties that can significantly reduce withholding taxes on dividends, interest, and royalties. Here's how the network works and which structures benefit most.
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Crypto Gains Tax in Cyprus 2026: The 8% Rate, What It Covers, and What It Doesn’t
Cyprus introduced an 8% flat tax on individual crypto capital gains from January 2026. Find out what it covers, what it doesn't, and how it compares to the UK and Germany.
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Personal Income Tax in Cyprus 2026: New Thresholds, Mandatory Returns, and What Residents Must Do
From 1 January 2026, Cyprus raised the income tax-free threshold to €22,000 and made annual tax returns mandatory for all residents aged 25+. Here's what changed and what you need to do.
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SDC in 2026: What’s Abolished, What’s Reduced, and What Cyprus Tax Residents Need to Know
SDC on dividends cut from 17% to 5%, rental income SDC abolished, and Deemed Dividend Distribution removed from 1 January 2026.
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Cyprus Corporate Tax at 15%: Planning Implications for Businesses and Holding Structures
Cyprus corporate tax 2026 rose to 15%. Learn how it affects SMEs, holding structures and multinationals - and how to reduce your effective rate.
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Cyprus Tax Reform 2026: Every Change You Need to Know
Cyprus Tax Reform 2026 explained: 15% corporate tax, reduced dividend tax, crypto tax rules, non-dom changes, IP Box updates, stamp duty abolition.
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Key Cyprus Tax Deadlines – April 2026
Stay compliant with April 2026 Cyprus tax deadlines. Learn key filing dates and how to avoid costly mistakes.
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Cyprus Introduces Financial Reporting Standard for Small Entities: A New Era for Small Business Compliance
ICPAC introduces FRS for SEs in Cyprus - a simplified reporting framework for small entities. Learn how this new standard affects your business.
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TD59 form Cyprus – 2026
Learn how to complete the TD59 form Cyprus 2026, who must submit it, and why it matters for PAYE payroll tax compliance in Cyprus.
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Cyprus extends zero vat on essential goods until December 2026
Cyprus has extended the zero VAT rate on essential goods — including baby milk, diapers, women’s hygiene products, fresh fruits and vegetables — until 31 December 2026.
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Real Estate Tax Regime in Cyprus (2025–2026)
See 2025 Cyprus real estate tax regime, 5% VAT for main residences, new 5% VAT for educational institutions, company taxation.
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Important tax deadlines December 2025
Stay updated with the key Cyprus tax deadlines for December 2025, including VAT, PAYE, social insurance and provisional tax obligations.
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Cyprus Tax Reform 2026: Key Highlights
Cyprus Tax Reform 2026. Learn about the new 15% corporate tax, updated personal income brackets, and crypto taxation measures.
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Confirmation of beneficial owner’s information in UBO registry
Confirm your Beneficial Owner (BO) or Senior Management data in Cyprus on time. Learn about deadlines, penalties, and online submission via the BOR/UBO system.
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Form TD59: Claim for Allowances – 2025 Tax Year, Cyprus
TD59 Cyprus tax allowances for 2025 tax year has been issued by Cyprus Tax Department. Employer & employee responsibilities, residency rules.
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Updated Maximum Insurable Earnings for 2025
As per the announcement by the Social Insurance Services Department, the maximum insurable earnings for 2025 have been increased as follows: Weekly: Increased from €1,209 to €1,281 Monthly: Increased from €5,239 to €5,551 Annually: Increased from €62,868 to €66,612 Important Note: Contributions to the Social Cohesion Fund are based on actual earnings and are not […]
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Employer’s Obligation to Submit Essential Employment Terms
In December 2024, the Minister of Labour issued a Decree (KΔN 455/2024), under section 11(6) of the Transparent and Predictable Employment Terms Law, which mandates that all employers must submit the essential employment terms of all their employees. Deadline: The terms must be submitted by 28th of February 2025 through the Ergani portal. The terms […]
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Tax Declaration and Payment Updates
Submission of the (employer’s) withholding tax and contributions (TD7) declaration through the Tax for ALL system (TFA) The Tax Department informs that within the first half of 2025, the submission of the employer’s tax and contribution withholding return (TD7) and payment of taxes will move to the Tax For All (TFA) system. Until the TFA […]
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Every article here started as a client question. If one of them describes your position, the next step is thirty minutes on what it actually means for your structure.