Cyprus: Transfer Pricing

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Updated Local File Thresholds (2026)

In December 2025, the House of Representatives approved amendments to the Income Tax Law of 2002 (as amended) ("ITL"), forming part of a broader tax reform initiative.

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KPMG in Cyprus

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

The moment a business expands across borders or an entrepreneur begins managing several ventures, the structure behind the operations becomes just as important as the business itself.

Cyprus Commercial

Nikita & Partners Limited

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

To benefit, the IP owner must also meet the nexus requirement — i.e., the IP income must come from its own R&D activities (or outsourced to unrelated parties) that created the IP.

CA

CYAUSE Audit Services Ltd

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

Cyprus has taken a major step toward aligning with OECD and EU tax governance standards by refining and strengthening its Transfer Pricing (TP) framework.

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S&A

Corporate Tax 2025 – Cyprus

PL

Patrikios Legal

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

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Eurofast

Notional Interest Deduction (NID)

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Kinanis LLC

Transfer Pricing Rules In The UAE

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Kinanis LLC

Relief From Penalties For The IR4 And The TSI For 2022

Ki

KPMG in Cyprus

AI-Powered Tax Planning: Smarter Business Decisions

Cyprus Technology

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Eurofast

Cyprus Tax Facts 2025

RC

RSM Cyprus

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

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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

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Eurofast

Cyprus Crypto Tax (8%) From 2026: A Global Perspective

Cyprus Technology

Nikita & Partners Limited

Revision Of Cypriot Legislation On Common Property And Property Transfers: New Obligations And Restrictions

Cyprus Real Estate

MK

Michael Kyprianou Law Firm

Cyprus Tax Reform 2026: Key Changes

VK

G. Vrikis & Associates Ltd

How The UAE Taxes And Regulates Cryptocurrencies: A Detailed Analysis For Companies And Individuals. Harmonisation To The OECD Is Slowly Slowly Becoming A Reality

Cyprus Technology

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CYAUSE Audit Services Ltd

Expats Unpacked: Relocating, Investing, And Living In Cyprus (Video)

Cyprus Immigration

I. Frangos & Associates LLC

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

In an increasingly interconnected global economy, businesses and individuals engage in complex cross-border financial activities that often require a clear understanding of international tax regulations.

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S&A

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

As of 2024, Cyprus has introduced several significant tax developments that reflect its ongoing commitment to align with international tax standards and enhance its competitive position as a hub for international business.

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S&A

Quality Assurance Review For Cyprus Local File

On 24 May 2024, the Cyprus Tax Department released the Quality Assurance Review (QAR) template for the Cyprus Local File.

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KPMG in Cyprus

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

PL

Patrikios Legal

Table Of Summarised Information

Ki

KPMG in Cyprus

Understanding The Cyprus IP Box Regime: A Comprehensive Guide

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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

Tax Saving Tips For Your Cyprus Company

McMillan Woods

FAQ – New Transfer Pricing Legislation - April Edition

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KPMG in Cyprus

Extension Of The TSI Deadline

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KPMG in Cyprus

Navigating Cyprus' Transfer Pricing Landscape: Updated Thresholds

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S&A

Transfer Pricing Developments

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Oneworld Ltd

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

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Eurofast

Extension Of The TSI Deadline

On 23 February 2024, the Cyprus Tax Department ("CTD") published a letter extending the deadline for the submission of the 2022 Income Tax Return ...

Ki

KPMG in Cyprus

Navigating Cyprus' Transfer Pricing Landscape: Updated Thresholds

In continuation of our article issued in September 2023, in an important announcement on February 1, 2024, the Cyprus Tax Department has paved the way for a significant shift in the tax landscape...

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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.

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Eurofast

Updated Local File Thresholds

Ki

KPMG in Cyprus

Navigating Cyprus' Transfer Pricing Landscape: Insights Into Recent Developments

In continuation of our article issued in October 2022, the Cyprus tax authorities released last summer a detailed Tax Circular, currently only available in the Greek language...

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S&A

Extension Of Individual's Income Tax Declaration Submission

According to the announcement made by the Ministry of Finance on 25/09/2023, the timely submission of the Individual Income Tax Declaration (TD1) for the year 2022 and the payment...

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Eurofast

Modernization Of Cyprus Transfer Pricing Legislation

On the 6th of July 2023, a new circular was issued by the Tax department, in addition to the one voted in 2022, that takes into consideration the related transactions which are lower of the threshold

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Eurofast

Transfer Pricing – Circular 6/2023

On 6 July 2023, the Cyprus Tax Department released a new Circular (6/2023) titled "Simplification measures for persons that are exempt from the obligation to maintain a Cyprus Local File".

Ki

KPMG in Cyprus

Cyprus Transfer Pricing (TP) Simplification Measures

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Premioserve

Tax Facts & Figures 2023 - Transfer Pricing

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PwC Cyprus

JCC Platform No Longer Available For Tax Payments

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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

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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

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RSM Cyprus

Transfer Pricing (TP) "safe Harbours" On Related Party Financing Transactions Abolished.

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Premioserve

Cyprus Introduced New Transfer Pricing Rules And Reporting Obligations

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AGPLAW | A.G. Paphitis & Co. LLC

New Transfer Pricing Rules In Cyprus

MK

Michael Kyprianou Law Firm

Updates On Transfer Pricing Rules Cyprus

OT

Oxford Tax Solutions

The Importance Of Transfer Pricing Rules

Ki

KPMG in Cyprus

Notification Issued On Content Of Transfer Pricing Files

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KPMG in Cyprus

Cyprus Tax Department - Introduction Of Transfer Pricing Law And Regulations In Cyprus

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Kinanis LLC

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Transfer Pricing: Takeaways From Recent Case Law (Video)

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Tax Webcast March 2018 (Video)

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Deloitte Cyprus

Transfer Pricing in Luxembourg

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