Cyprus: Tax Authorities

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Video
Just 3% Tax On Your IP Income? Live From The F1 Grand Prix (Video)
Even at the F1 Grand Prix, smart founders talk tax. With the Cyprus IP Box regime, tech companies, app developers and IP owners pay an effective tax rate of just 3% on qualifying IP income — an 80% exemption that survived the 2026 tax reform (standard corporate tax is now 15%). Combine it with non-dom status and 0% tax on dividends, and Cyprus puts your business in pole position. Our team handles the structuring, IP Box application and all filings from A to Z.
Cyprus Tax
CA
CYAUSE Audit Services Ltd
Article
Circular 2/2026 - Extension Of The Non-dom Regime
As per the recent amendments to Cyprus tax legislation, as part of the Cyprus Tax Reform (for a comprehensive overview of the main provisions, you can access our report hereopens in a new tab), an alternative method of taxation in respect of Special Defence Contribution (“SDC”) has been introduced, in line with Article 3D of the Special Contribution for the Defence of the Republic of Cyprus Law of 2022, as amended (“SDC Law”), with effect from 1 January 2026.
Cyprus Tax
Ki
KPMG in Cyprus
Article
Cyprus Tax Department Strengthens Due Diligence Requirements Under DAC2/CRS
The Cyprus Tax Department has issued new guidance strengthening due diligence requirements for financial institutions under DAC2/CRS, specifically targeting potential misuse of Citizenship by Investment and Residence by Investment schemes. Financial institutions must now implement enhanced verification procedures to ensure accurate reporting of account holders' tax residency, with immediate application to new clients and a six-month compliance window for existing accounts.
Cyprus Tax
MK
Michael Kyprianou Law Firm
Article
Cyprus - An International Service Centre, And What Must Be Done To Sustain Its Position?
Cyprus continues to leverage its strategic position as an international service centre in 2026, benefiting from competitive tax advantages and a growing technology sector. However, the influx of foreign companies and workers has created significant housing affordability challenges that threaten social equality. The country must balance economic growth with targeted policy responses to ensure prosperity remains inclusive for local residents.
Cyprus Tax
Frangos Law
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