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.
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