Professional Tax in Cyprus: Municipal Fees, Who Pays, Deadlines and Exemptions
Professional Tax in Cyprus refers to municipal business charges, rather than a national tax on company profits or personal earnings. Depending on the business and municipality, a local authority may charge an annual fee to a legal entity carrying on business and a separate fee relating to business premises. The amount and payment requirements depend […]
Moving to Cyprus from Italy: Tax Benefits, Residency, Non-Dom & Business Relocation
Moving from Italy to Cyprus is a decision about more than lifestyle or headline tax rates. For Italian entrepreneurs, professionals, shareholders and investors, the important questions are when Italian tax residence ends, how Cyprus tax residency is established, which income streams may be taxed differently and what happens to existing companies and assets after the […]
Cyprus Non-Dom After 17 Years: Deemed Domicile and the Alternative SDC Method
Cyprus Non-Dom is often described as a 17-year tax benefit, but the real rule is more precise. An individual becomes deemed domiciled for Special Defence Contribution (SDC) purposes when they have been Cyprus tax resident for at least 17 of the 20 tax years immediately preceding the relevant tax year. For a first-time resident with […]
Cyprus Non-Dom Eligibility: Domicile of Origin, Domicile of Choice and the 17/20 Rule
Cyprus Non-Dom eligibility is often described too simply. A person does not qualify merely because they hold a foreign passport, were born outside Cyprus or have recently moved to the island. The correct analysis combines the legal concept of domicile with the individual’s historical Cyprus tax-residence record and the statutory deemed-domicile rules that apply for […]
IBCCS TAX to Attend Plan ₿ Forum 2026 in Lugano, Switzerland
IBCCS TAX will be attending Plan ₿ Forum 2026 in Lugano, Switzerland, on 23–24 October, with representatives from its Cyprus and Georgia teams joining the international Bitcoin community for two days of discussions, networking and new business opportunities. The event brings together entrepreneurs, investors, technology leaders and industry professionals exploring the future of Bitcoin, financial […]
Cyprus Non-Dom Status: Tax Benefits, Eligibility, Rules and How It Works
Cyprus Non-Dom status is one of the most important elements of the Cyprus personal tax framework for internationally mobile individuals, entrepreneurs, investors and private clients. Its value is often summarised as an exemption from Special Defence Contribution on dividends and interest, but that shorthand can also create confusion. Non-Dom is not a separate immigration status, […]
Cyprus Tax Calendar 2027: Key Tax Deadlines for Individuals and Companies
Cyprus tax compliance does not revolve around one annual deadline. Companies and individuals can have monthly, quarterly and annual obligations running in parallel: PAYE, Social Insurance, GHS, VIES, VAT, OSS, provisional tax, personal income tax and corporate income tax all follow different timetables. This 2027 calendar brings the main recurring dates together in one practical […]
Tax on Dividends in Cyprus: SDC, GHS, Non-Dom and Company Distributions
Dividend taxation in Cyprus changed materially from 1 January 2026. The reform reduced Special Defence Contribution on actual dividends linked to profits earned from 2026 to 5% for individuals who fall within the SDC net, while retaining transitional treatment for distributions from older profits. At the same time, the long-standing Non-Dom regime remains relevant and […]
Payroll in Cyprus: PAYE, Social Insurance, GHS and Employer Obligations
Payroll in Cyprus is more than transferring a net salary to an employee. A compliant payroll run brings together employment terms, gross remuneration, PAYE, Social Insurance, GHS, employer statutory funds, payslips, payment records and monthly and annual declarations. The 2026 tax reform makes payroll particularly important because personal income tax bands changed, Tax For All […]
Social Insurance in Cyprus: Contributions, Rates and Employer Requirements
Social Insurance is a core part of employing people or working on a self-employed basis in Cyprus. For employers, the obligation is wider than a single 8.8% contribution: payroll can also involve GHS, the Redundancy Fund, Human Resource Development Fund, Social Cohesion Fund and, where applicable, the Central Holiday Fund. The correct calculation depends on […]