Tax Alert · Personal Income Tax · TAXISnet 2025 Personal Income Tax Return: Submission and Payment by 31 October 2026 The Tax Department has opened the 2025 Personal Income Tax Return on TAXISnet. Individuals whose gross income for 2025 exceeds €19,500 must submit their return and settle any tax due [...]
Payment of 1st provisional tax installment for 2026 We would like to remind you that the payment deadline for the 1st provisional tax installment for the tax year 2026 is the 31st of August 2026. The timely payment of provisional tax can be made by firstly creating the provisional tax [...]
Tax Reform · Special Defence Contribution · Non-Dom Cyprus Non-Dom SDC Extension: The €250,000 Alternative Method (Article 3D) Circular 2/2026 explains the non-dom SDC extension: how a deemed-domiciled individual without a Cyprus domicile of origin can pay a fixed €250,000 for a five-year extension of the non-dom exemption from Special [...]
Tax Reform · Defensive Measures · Cross-Border Structures Cyprus Low-Tax Jurisdictions List 2026 The Cyprus Low-Tax Jurisdictions List for 2026 has been published under Circular 1/2026, triggering defensive tax measures on dividends, interest, and royalties paid to associated entities in eleven named jurisdictions. What Cyprus companies and group structures need [...]
Tax Transparency · DAC8 · Crypto-Asset Reporting Cyprus Implements DAC8 The new tax transparency regime under Law 38(I)/2026 brings crypto-asset transactions, e-money, and high-net-worth individual rulings into automatic exchange of information. What service providers, financial institutions, and clients need to do now. Key Parameters at a Glance Regime: Mandatory due [...]
Regulatory · FDI Screening · Investment LawCyprus FDI Screening RegimeThe new mandatory pre-approval framework for foreign direct investments under Law 194(I)/2025, effective 2 April 2026. What non-EU investors and Cyprus-based businesses need to know.Key Parameters at a GlanceRegime: Mandatory prior notification and approval for qualifying foreign investmentsCompetent authority: Ministry of FinanceOwnership [...]
Income Tax · Brain Gain · Legislative Update Cyprus Brain Gain Initiative The new 25% income tax exemption under Article 8(21B), introduced by Law 17(I)/2026 as part of the "Minds in Cyprus" initiative. Retroactive from 1 January 2025. Key Parameters at a Glance Exemption rate: 25% of employment income or [...]
VAT Amendments on the Supply of Buildings and Renovation of Private Dwellings The Council of Ministers has issued two decrees — R.A.A. 102/2026 and R.A.A. 103/2026 — amending Schedules 5 and 8 of the VAT Law 95(I)/2000. The amendments introduce a new, unified definition of first occupation, replace the existing two-part [...]
Cyprus Tax Reform 2026: Crypto and Digital Assets The 2026 tax reform introduces Cyprus's first dedicated cryptocurrency taxation framework, providing legislative certainty for crypto investors, founders, and Web3 operators. This comprehensive guide covers the new 8% flat tax on crypto gains, share-based payment schemes, and essential compliance requirements. 🔑 Key [...]
2026 Cyprus Tax Reform: Key Changes for Property Owners & Landlords Essential Changes for Rental Property, Sales & Investments The 2026 Cyprus Tax Reform brings significant relief for property owners and landlords. Rental income is no longer double-taxed, stamp duty has been abolished, and CGT exemptions have been substantially increased. [...]
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