Cyprus Stamp Duty Changes in 2026: What Businesses and Individuals Should Know
Cyprus has introduced an important change to its stamp duty framework in 2026. As of 1 January 2026, the Stamp Duty Laws of 1963 to 2025 were repealed under Law 239(I)/2025. In practical terms, this means that documents executed from that date are no longer subject to stamp duty under the old regime. The Department […]
Cyprus Tax Residency 2026: Update on the 60-Day and 183-Day Rules
For many internationally mobile entrepreneurs, executives, and high-net-worth individuals, tax residency is not just an administrative concept. In practice, it is often the starting point for broader personal tax planning, international structuring, and long-term relocation strategy. Cyprus has long been one of the more practical jurisdictions in this area, offering clear statutory routes to individual […]
Cyprus as an Ideal Location for Intellectual Property
Cyprus continues to offer one of the most attractive and internationally recognised frameworks for intellectual property structuring in Europe. Under the Cyprus IP Box regime, qualifying profits derived from eligible intellectual property may benefit from an effective tax rate of around 3%, subject to the nexus approach and the specific expenditure profile of the structure. […]
Cyprus Notional Interest Deduction (NID): How It Works in 2026
Cyprus Notional Interest Deduction (NID): How It Works in 2026 The Notional Interest Deduction (NID) is a significant instrument available to both domestic and foreign companies that allows them to deleverage and realize a tax-efficient return on new (qualified) equity. This return is obtained by deducting a “notional” interest charge from their taxable income. As […]
Types of Companies in Cyprus: Which Business Structure Is Right for You?
If you are planning to start a business in Cyprus, one of the first strategic decisions is choosing the right legal structure. This affects not only your registration process, but also liability, ownership, governance, ongoing compliance, and in many cases the tax and operational profile of the business. Cyprus remains one of the most attractive […]
Cyprus Personal Income Tax in 2026: Rates, Tax Brackets and What Individuals Should Know
Updated for the Cyprus tax reform effective from 1 January 2026. If you’re searching for “Cyprus personal income tax”, you typically want three things: the current tax rates, the tax brackets, and a simple explanation of how the calculation works in real life. Cyprus is relatively straightforward once you understand one key concept: it’s a […]
Cyprus Stamp Duty for Property Buyers: Abolished from 1 January 2026 (What It Means for Buyers)
Cyprus stamp duty for buyers has been abolished from 1 January 2026. For Cyprus property buyers, the practical impact is straightforward: property sale contracts executed from that date are no longer subject to stamp duty. This removes one mandatory cost and one extra administrative step at the contract-signing stage. In this guide, we explain what […]
Cyprus Minimum Wage 2026: Current Rates, Who It Applies To and What Employers Should Do
Cyprus updated the national minimum wage from 1 January 2026. The system has two monthly levels: one for new hires and a higher rate once an employee completes six months of continuous employment with the same employer. Employers should make sure payroll applies the change correctly – especially when the 6-month increase becomes due and […]
Is Your Cyprus Company Substance-Ready for 2026?
Economic substance is no longer a “nice-to-have” – it is a core compliance requirement for Cyprus companies, and it is being reviewed more closely than ever by the Cyprus Tax Department, financial institutions, and international tax authorities. For many businesses, substance is now the factor that determines whether a Cyprus company is viewed as genuinely […]
Cyprus Payroll Tax Updates 2025+: Monthly TD7 (ΤΦ7 / IR7) PAYE Declarations in Tax For All (TFA)
From tax year 2025 onwards, Cyprus employers must submit monthly withholding tax (PAYE) declarations through the Tax For All (TFA) system, in addition to the standard annual employer return. This change affects most Cyprus companies, including those with low or nil withholdings, and introduces new reporting deadlines and payroll compliance routines. Cyprus payroll compliance has […]