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 […]
Tax in Cyprus 2026: Complete Guide for Individuals and Companies
Cyprus has a relatively compact tax system, but the headline rates only tell part of the story. An individual, a self-employed professional, a Cyprus company and an international group can all be subject to different combinations of income tax, corporate income tax, VAT, Special Defence Contribution, General Healthcare System contributions, Social Insurance and capital gains […]
Georgia iGaming License in 2026: Online Casino, Slots & Sports Betting for International Operators
Georgia introduced a dedicated licensing framework in 2026 for the international organisation of online gambling and prize games. The regime creates a separate route for businesses targeting foreign players through online casino games, slot games and sports betting, while excluding Georgian citizens from participation in these international products. For international operators, the significance goes beyond […]
Cyprus Corporate Tax in 2026: Rate, Taxable Profits, Exemptions and Filing Requirements
Cyprus corporate tax changed materially from 1 January 2026. The standard corporate income tax rate increased from 12.5% to 15%, the tax loss carry-forward period was extended, the company tax-residency rules were broadened and the filing timetable for the 2026 tax year changed. At the same time, several established features of the Cyprus tax system […]
Cyprus Companies at Risk of Strike-Off: 31 December 2026 Deadline for Overdue HE32 Annual Returns
Cyprus companies with overdue Annual Returns (HE32) and corresponding Financial Statements should review their filing position now. The Department of Registrar of Companies and Intellectual Property has granted an extension until 31 December 2026 following reminder letters sent to companies on 9 February 2026 regarding outstanding statutory filings. The Registrar has also made clear that, […]
Cyprus VAT for International Services: B2B, B2C and Reverse Charge Explained
International services are one of the areas where Cyprus VAT is most frequently misunderstood. A Cyprus company may invoice a customer abroad without charging Cyprus VAT, but that result can arise for very different reasons depending on whether the customer is a business or consumer, where the customer is established and whether a special place-of-supply […]
VIES Registration in Cyprus: A Guide for EU Transactions
VIES is an important part of VAT compliance for Cyprus businesses trading with VAT-registered counterparties in other EU Member States. It is not a separate tax and it is not a substitute for VAT registration; it is the EU information-exchange and reporting framework used to support the VAT treatment of specified intra-EU supplies. A business […]