Cyprus: Transfer Pricing

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Cyprus Corporate Tax 2026: Frequently Asked Questions

Cyprus corporate tax changed materially on 1 January 2026. The headline change is the corporate tax rate, which rose from 12.5% to 15%. But the reform package went further, touching loss carry-forward..

Nikita & Partners Limited

Cyprus Transfer Pricing 2026: A Practical Guide For Group Controllers

The Cyprus transfer pricing landscape changed materially with N.244(I)/2025, which amended Article 33 of the Income Tax Law as part of the broader 2026 reform package. From 1 January 2026, the thresholds that determine whether your Cyprus subsidiary must keep a Cyprus Local File have been raised significantly. Many group controllers will read this as good news.

Nikita & Partners Limited

Why Audit Quality Matters: A Cyprus Audit Should Give More Than A Signature

A statutory audit is a legal requirement for many Cyprus companies. But for companies with proper accounting departments, international groups with Cyprus subsidiaries, and management teams that rely on accurate...

Cyprus Accounting

Nikita & Partners Limited

Cyprus Tax Residency And Non-Domicile Status In 2026: Legal And Practical Considerations For International Business Owners

Cyprus has increasingly positioned itself as a jurisdiction of interest for entrepreneurs, international business owners, remote professionals and high-net-worth individuals seeking an EU base with a modern...

DA

A. Danos & Associates LLC

Cyprus Defensive Tax Measures 2026: What Groups With BVI, Cayman Or Other Low-Tax Entities Need To Know

Nikita & Partners Limited

Using Cyprus Companies For International Structures: Legal & Tax Considerations (2026 Update)

CP

Christos Paraskevas LLC

Cyprus Statutory Audit Requirements: What Finance Teams Need To Know

Nikita & Partners Limited

Updated Local File Thresholds (2026)

Ki

KPMG in Cyprus

The Cyprus Holding Company: A Complete Guide To Benefits, Tax Efficiency And International Structuring

Cyprus Commercial

Nikita & Partners Limited

How The Cyprus IP Box Works In Practice Under The OECD "Modified Nexus" Approach

CA

CYAUSE Audit Services Ltd

Cyprus Tightens Transfer Pricing Documentation Rules: A New Compliance Era Begins

S

S&A

Corporate Tax 2025 – Cyprus

PL

Patrikios Legal

How Advisory Firms Are Using Digital Twins To Stress-Test Cross-Border Corporate Structures

E

Eurofast

Notional Interest Deduction (NID)

K

Kinanis LLC

Amendments To The Law On Transfer And Mortgage Of Immovable Property

Cyprus Real Estate

GZ

George Z. Georgiou & Associates LLC

Driving Licence Conversion In Cyprus: 2026 Guide

Cyprus Immigration

Philippou Law Firm

Trade Secret Protection In Cyprus: Framework, Remedies, And Best Practices

EE

Economou & Co LLC

Business Exit Planning In Cyprus: Holding Structures (Video)

Cyprus Commercial

Philippou Law Firm

Cyprus Yellow Slip: EU Residency Registration Guide (2026)

Cyprus Immigration

Philippou Law Firm

Transfer Pricing Rules In The UAE

The UAE introduced Transfer Pricing ("TP") regulations as part of its Corporate Tax Law under Federal Decree-Law No. 47 of 2022, which applies to tax periods starting on or after 1 June 2023.

K

Kinanis LLC

Relief From Penalties For The IR4 And The TSI For 2022

On 12 February 2025, the Cyprus Tax Department ("CTD") announced that, by decision of the Commissioner of Taxation, no administrative fines will be imposed on taxpayers for late submission of the Income Tax Return ("TD4") and the Table of Summarized Information ("TSI") for the tax year 2022, provided that the filing is completed by 31 May 2025.

Ki

KPMG in Cyprus

AI-Powered Tax Planning: Smarter Business Decisions

The integration of Artificial Intelligence (AI) into tax planning is revolutionizing how businesses approach their financial strategies. Predictive analytics...

Cyprus Technology

E

Eurofast

Cyprus Tax Facts 2025

RSM Cyprus has released the annual digital edition guide of Cyprus Tax Facts 2025.

RC

RSM Cyprus

What Apple's €13 Billion EU Tax Fine Means For Multinational Companies

A|

AGPLAW | A.G. Paphitis & Co. LLC

Extension Of Income Tax Return & The TSI Deadline For 2022 & 2023

Ki

KPMG in Cyprus

Cyprus Transfer Pricing Certification

E

Eurofast

Navigating Cross-Border Tax Investigations: What To Expect And How Savva & Associates Can Assist

S

S&A

Navigating Cyprus' 2024 Tax Reforms: Global Minimum Tax, Enhanced Compliance, And New Opportunities

S

S&A

Quality Assurance Review For Cyprus Local File

Ki

KPMG in Cyprus

How To Avoid Exit Tax And Move Your Company To Cyprus

McMillan Woods

Corporate Tax 2024

PL

Patrikios Legal

Table Of Summarised Information

Ki

KPMG in Cyprus

Understanding The Cyprus IP Box Regime: A Comprehensive Guide

A|

AGPLAW | A.G. Paphitis & Co. LLC

How To Avoid Exit Tax And Move Your Company To Cyprus

Moving your company to Cyprus can be a strategic decision for various reasons, such as favorable tax policies, access to the European market, and a business-friendly environment.

McMillan Woods

Corporate Tax 2024

Businesses in Cyprus generally adopt a corporate form. The most common type of corporate form is that of a private (or public) limited liability company with shares.

PL

Patrikios Legal

Table Of Summarised Information

On 20 May 2024, the Cyprus Tax Department released the final version of the Table of Summarised Information (TSI) form for the tax year 2022, which is now available for submission on the Tax For All (TFA) portal.

Ki

KPMG in Cyprus

Understanding The Cyprus IP Box Regime: A Comprehensive Guide

This regime provides significant tax incentives for businesses involved in research and development (R&D), making Cyprus a preferred destination for companies seeking to optimize their tax liabilities on IP-derived income.

A|

AGPLAW | A.G. Paphitis & Co. LLC

Frequently Asked Question (FAQs) To The Transfer Pricing Legislation As These Have Been Issued By The Cyprus Tax Department On 03 April 2024

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S&A

Transfer Pricing Developments

On 1 February 2024, the Cyprus Tax Department ("CTD") issued a Circular with retrospective effect as of 1 January 2022 and onwards, announcing the increase of the materiality threshold...

OL

Oneworld Ltd

Cyprus Tax Department's Blueprint For Transfer Pricing And Related Parties Transactions

In response to recent developments by the Cyprus Tax Department, Transfer Pricing regulations are undergoing significant changes, as per the circular issued on February 1, 2024.

E

Eurofast

Updated Local File Thresholds

On 1 February 2024, the Cyprus Tax Department ("CTD") published a letter updating the thresholds for preparing a Local File for the tax year 2022.

Ki

KPMG in Cyprus

Tax News #3-2024: Higher Thresholds For Transfer Pricing And Local File Requirements

On 1st February 2024 the Tax Department has issued an announcement that in anticipation of legislative amendments on transfer pricing provisions...

C.Kounnis & Partners

Cyprus Tax – Rundown Of Significant Developments In Past Years

S

S&A

Cyprus Circular 9/2023: Your Essential Tax Update

E

Eurofast

A Conscientious Approach: Aligning ESG Efforts With International Tax Rules And Transfer Pricing

E

Eurofast

Navigating Cyprus' Transfer Pricing Landscape: Insights Into Recent Developments

S

S&A

Extension Of Individual's Income Tax Declaration Submission

E

Eurofast

Modernization Of Cyprus Transfer Pricing Legislation

E

Eurofast

Transfer Pricing – Circular 6/2023

Ki

KPMG in Cyprus

Cyprus Transfer Pricing (TP) Simplification Measures

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Premioserve

Tax Facts & Figures 2023 - Transfer Pricing

PC

PwC Cyprus

JCC Platform No Longer Available For Tax Payments

E

Eurofast

Tax Comparative Guide

EN

Elias Neocleous & Co LLC

Corporate Tax 2023

PL

Patrikios Legal

FAQ To The New Transfer Pricing Legislation - 28 March 2023

Ki

KPMG in Cyprus

FAQ To The New Transfer Pricing Legislation

Ki

KPMG in Cyprus

The Annual Comprehensive Edition Of The Cyprus Tax Facts Of 2023

RC

RSM Cyprus

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Grant Thornton Société d’Avocats

Transfer Pricing: Takeaways From Recent Case Law (Video)

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Transfer Pricing in Luxembourg

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