Cyprus: Corporate Tax

Cyprus continues to support international holding, financing and IP structures following its 2026 tax reform. While corporate tax has increased to 15%, key regimes including the IP Box, NID and participation exemption remain in place.

The OECD's November 2025 updated Commentary on Article 5 of the Model Tax Convention introduces groundbreaking guidance on when cross-border remote working arrangements and home offices may create permanent...

The Cyprus Tax Portal enables taxpayers to manage their tax obligations digitally, from submitting self-assessments to completing payments through card or internet banking. This practical guide walks through the essential steps for navigating the portal, selecting the correct tax categories, verifying payment details, and ensuring transactions are properly recorded in your tax account.

The Council of Ministers has issued Orders introducing significant changes to the VAT treatment of immovable property, with effect from 1 September 2026. The amendments to the Fifth and Eighth Schedules of the VAT Law will change the way the VAT treatment of buildings is determined and introduce corresponding changes to the rules concerning the reduced VAT rate applicable to certain renovation and repair works.

Cyprus has cut its dividend tax rate from 17% to 5% starting January 2026, but the reduction applies only to profits earned from that date forward.

Cyprus has introduced an 8% tax rate on qualifying crypto-asset disposal gains while implementing full MiCA authorisation requirements following the end of the transitional period on 1 July 2026.

What an incredible weekend! The CYAUSE Audit Services team has just returned from an exhilarating, high-energy trip to Bucharest, Romania, where we participated in a fantastic international business expo.

Cyprus holding companies provide a highly tax-efficient structure for international investments structures. The jurisdiction combines an extensive participation exemption regime with zero withholding taxes on profit repatriation fully aligned with EU, OECD and BEPS regulations.

Cyprus remains one of the most commonly considered European jurisdictions for international consultants, software developers, technology businesses, SaaS providers and online entrepreneurs...