Knowledge Hub
Cyprus Tax Guides
Clear explanations of the Cyprus tax system: the 2026 reform, personal and corporate income tax, non-domiciled status, tax residency and the 60-day rule, VAT, capital gains, and international tax structuring.
38 articles
Tax
Taxation of UK Property Income for Cyprus Tax Residents
A Cyprus tax resident with UK property normally has obligations in both countries. The UK can tax income and gains from UK immovable property, while Cyprus generally requires its tax residents to report worldwide rental income…
26 Aug 2025 · 9 min read
Cyprus Tax on Securities Trading: Qualifying-Title Exemption
19 Feb 2025 · 9 min read
Rental Income Tax in Cyprus: Individuals and Companies
22 Aug 2024 · 4 min read
Articles
2026
- 2 Apr 2026Cyprus pension planning has three separate layers: entitlement under the Social Insurance record, Cyprus taxation of pension income, and any treaty or social-security coordination with the paying country…Tax11 min read
- 21 Aug 2026Cyprus Article 8(23A) can exempt 50% of qualifying Cyprus employment remuneration when the applicable commencement, remuneration and prior non-residence tests are met. This guide separates the current and transitional regimes.Tax14 min read
- 21 Aug 2026Portugal's former Non-Habitual Resident regime was repealed for new entrants from 1 January 2024, subject to transitional protection. Its replacement, IFICI, is not a general expatriate regime: it is linked to specified scientific, innovation, highly qualified…Tax15 min read
- 21 Aug 2026A Germany-to-Cyprus comparison starts with German departure law, not Cyprus headline rates. Giving up a German address does not necessarily end German residence, and moving valuable shareholdings can trigger exit-tax rules before any future Cyprus dividend or…Tax24 min read
- 21 Aug 2026The calculator linked from this page is an income-tax calculator , not a payroll or guaranteed net-salary calculator. Enter the amount that is already taxable after the deductions, allowances and employment exemptions applicable to the taxpayer…Tax15 min read
- 22 Aug 2026Cyprus Pillar Two explained for 2026: the 15% global minimum tax, EUR 750m groups, IIR, QDMTT, UTPR, top-up tax filing deadlines and penalties.Tax12 min read
- 22 Aug 2026Cyprus vs Estonia for founders in 2026: compare 15% CIT plus 0% non-dom dividends against Estonia's 0% retained, 22% distributed model. Which wins, and when.Tax11 min read
- 21 Aug 2026How Cyprus taxes employee share options and ESOPs at a flat 8% from 2026: approved-plan conditions, 3-year vesting, caps and taxation at exercise.Tax14 min read
- 6 Aug 2026Cyprus lets you become a tax resident while spending as little as 60 days a year on the island. The 2026 reform made the 60 day rule even more flexible: you now qualify even if you remain tax resident in another country. This guide covers the current conditions, day counting, and the Non Dom benefits.Tax6 min read
2024
2026
- 29 May 2026Sweden taxes company profit at 20.6%, then taxes the dividend again. Cyprus charges 15% corporate tax and, for non-dom residents, 0% on dividends. Here is how the two compare for founders.Tax8 min read
- 29 May 2026Switzerland's corporate tax varies by canton and dividends carry a 35% anticipatory tax. Cyprus charges 15% corporate tax and 0% withholding on dividends to non-residents. Here is the comparison for founders.Tax8 min read
- 29 May 2026Running a company in Spain can mean several layers of tax on the same profit: corporate tax, dividend taxation, wealth tax and the solidarity tax. Here is how Spain and Cyprus compare for founders.Tax8 min read
- 29 May 2026Bulgaria's 10% corporate tax is lower than Cyprus on paper. But the real comparison goes beyond the headline rate to residency, treaties, dividends and structure. Here is how the two compare.Tax7 min read
- 29 May 2026In the Netherlands, corporate tax and Box 2 dividend tax combine to reduce what you keep from your profit. Here is how 200,000 euros of profit is treated in the Netherlands versus Cyprus.Tax8 min read
- 29 May 2026France taxes company profit at 25%, then applies the 30% flat tax when you distribute it. Cyprus charges 15% corporate tax and 0% on dividends for non-dom residents. Here is the comparison for founders.Tax7 min read
- 29 May 2026Most consultants focus on revenue. What matters is how profit is structured and taxed. Cyprus offers a framework where corporate tax, expenses and dividend treatment shape what you keep. Here is how it works.Tax7 min read
- 19 May 2026On 24 April 2026, Cyprus extended the transitional regime that lets some buyers claim the 5% VAT rate on a primary residence under the more generous pre-2023 rules. Here is what changed and which deadlines apply.Tax5 min read
38 articles
- Cyprus Tax Reform 2026: Verified Rates and Changes
- How a Cyprus International Trust Protects Your Crypto
- UK FIG vs Cyprus Non-Dom: Which Tax-Residence Route Fits?
- Taxation of UK Property Income for Cyprus Tax Residents
- Cyprus Tax on Securities Trading: Qualifying-Title Exemption
- Rental Income Tax in Cyprus: Individuals and Companies
- Pensions in Cyprus: Taxation and Retirement Planning
- The Cyprus 50% Expat Tax Exemption (Article 8(23A)) in 2026: Who Qualifies, the New Thresholds and How to Claim
- Cyprus vs Portugal After NHR: 2026 Tax-Residence Guide
- Germany to Cyprus: Tax-Residence and Exit-Tax Guide
- Cyprus Income Tax Calculator 2026: Scope and Correct Use
- Cyprus Pillar Two: The 15% Global Minimum Tax (2026)
- Cyprus vs Estonia: Company Tax for Founders in 2026
- Cyprus Employee Share Options and ESOPs: The New 8% Flat Tax (2026) for Startups and Scale-Ups
- The Cyprus 60 Day Tax Residency Rule (2026 Guide)
- Cryptocurrency Tax in Cyprus: Individuals & Firms
- Cyprus vs Sweden: Tax Comparison for Founders 2026
- Cyprus vs Switzerland: Tax Comparison for Founders
- Cyprus vs Spain: Tax Comparison for Founders
- Cyprus vs Bulgaria: Tax Comparison for Founders
- Cyprus vs Netherlands: Tax Comparison for Founders
- Cyprus vs France: Tax Comparison for Founders
- Structuring a Consulting Business in Cyprus
- Cyprus 5% VAT on Primary Residences: 2026 Amendment
- UK inheritance tax for British expats in Cyprus
- Cyprus tax benefits for businesses and individuals (2026)
- Cyprus Tax Residency & Non-Dom Status (2026)
- Cyprus IP Box: How Tech Firms Pay Just 3% Tax
- Cyprus IP Box: How Founders Get a 3% Effective Tax Rate
- Cyprus as a Holding Company Jurisdiction: Tax & Substance
- Cyprus VAT OSS Scheme: Selling B2C Across the EU
- Cyprus 5% VAT Property Reduction Cancelled
- IP Strategies for Startups and Tech Innovators in Cyprus
- VAT in Cyprus: Rules & Practical Scenarios for Companies
- Cyprus Notional Interest Deduction (NID) for Equity
- Cyprus CFC Rules: Controlled Foreign Companies
- Taxation of UK Pensions in Cyprus for British Retirees
- Cyprus Company Dividends: Types, Distribution, and Tax