Insights
Tax alerts & articles
Short updates on Cyprus tax and regulatory changes that may affect you.
Cyprus tax reform 2026 – Income tax summary
New tax-free threshold and tax bands from 1 January 2026, new allowances for children, rent or mortgage interest, energy upgrades and how to claim them.
Read article5% VAT on the purchase or construction of a new residence
The area (130 m² / 190 m²) and value (€350,000 / €475,000) thresholds for the reduced 5% VAT rate on a main and permanent residence.
Read articleTransfer pricing – new thresholds for preparation of the Local Files
Who must prepare a Cyprus Local File, Master File and Summary Information Table under the transfer pricing rules in force since 1 January 2022.
Read articleTax facts for Cyprus individuals
Income tax bands, deductible expenses, the 20%, 50% and 100% employment income exemptions and the tax residency tests.
Read articleTax facts for Cyprus companies
Key corporate tax features of Cyprus companies: corporation tax, exemptions, withholding taxes, losses, IP and company tax residency.
Read articleTax diary 2025
Administrative penalties for late filing and late payment of tax, and how interest on late payments is applied.
Read articleTransfer pricing – financial models in financing arrangements
How CAPM, the CUP method and Arbitrage Pricing Theory are used to support arm’s length pricing of intra-group loans.
Read articleOSS – the EU VAT One-Stop-Shop
What the One-Stop-Shop is, when it applies to EU distance sales and which transactions cannot be reported through it.
Read articleRegistration of a Cyprus company
Key points to consider when incorporating a company in Cyprus and the government registrations required afterwards.
Read articleObligation to register with the Cyprus VAT authorities
When a business must register for VAT in Cyprus, the deadline to do so and the benefits of voluntary registration.
Read articleRunning a Cyprus company
Ongoing obligations with the Registrar of Companies: updating particulars, annual returns, certificates, beneficial owners, charges and mortgages.
Read articleTermination of a Cyprus company
Strike off or liquidation? The requirements of each procedure and the key differences between them.
Read articleYellow slip in Cyprus
Registration certificates for EU/EEA nationals and their family members: MEU1, MEU2 and MEU3 explained.
Read articleChoosing your accountant, auditor and tax advisor in Cyprus
The key factors to consider when choosing who will handle your business’s financial matters in Cyprus.
Read articleLet’s talk about your business.
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