Cyprus: Capital Gains Tax

Cyprus property tax in 2026 affects what you pay when buying, renting and eventually selling real estate in Cyprus. From Cyprus rental income tax and VAT to property transfer fees and capital gains tax, understanding the full tax position is essential before assessing the real return on a Cyprus property investment.

Cyprus has introduced a dedicated statutory regime for cryptocurrency taxation, effective 1 January 2026, that taxes gains from crypto-asset disposals at a flat 8% rate. This article examines how Article 20E of the Income Tax Law applies to both individuals and companies, what transactions trigger the tax, and how mining, staking, and losses are treated under the new framework.

Austrian entrepreneurs and investors relocating to Cyprus face a complex web of exit tax rules, residency requirements, and treaty provisions that can either preserve or eliminate significant tax advantages. Understanding Austria's dwelling-based residence test, the section 27 deemed disposal rules, and the new annual reporting obligations for deferred exit tax is essential before departure, as mistakes made during relocation can trigger immediate tax liabilities or preserve unwanted Austrian tax exposure f

Cyprus has evolved from a traditional tax haven into a fully compliant EU jurisdiction offering competitive tax structures for international business owners.

Cyprus has introduced a 15% corporate tax rate effective January 2026, aligning with OECD's Pillar Two framework while maintaining competitive advantages. The reform includes reduced Special Defence Contribution on dividends, wider personal income tax bands, and a clear framework for crypto asset taxation, positioning Cyprus as an attractive international business hub.

Major UK tax changes took effect from April 2025. These include the introduction of a residence‑based tax system replacing the non‑dom regime, changes to capital gains tax reliefs, the treatment of furnished holiday lets as standard property, and the continued freezing of personal allowances and thresholds for the 2025/26 tax year.

The "EU Blue Card" refers to a newly introduced residence permit allowing highly skilled, non-EU nationals to work and live in Cyprus, especially in sectors facing shortage of highly qualified personnel.

With over 20% of the population being made up of expats it is clear that Cyprus has become a hotspot for those looking to relocate.

From 6 April 2025, the United Kingdom moved to abolish the long-standing non-domicile regime, replacing it with a far more limited four-year foreign income and gains (FIG) exemption.