Alerts
2025 Personal Income Tax Return due by 31 October 2026
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 [...]
Payment of 1st provisional tax installment for 2026
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 [...]
Cyprus Non-Dom SDC Extension: The €250,000 Alternative Method
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 [...]
Cyprus Low-Tax Jurisdictions List 2026
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 [...]
Cyprus Implements DAC8
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 [...]
Cyprus FDI Screening Regime
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: [...]
Cyprus Brain Gain Initiative
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 [...]
VAT Amendments on the Supply of Buildings and Renovation of Private Dwellings
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 [...]
Cyprus Tax Reform 2026: Crypto and Digital Assets
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 [...]
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