Cyprus Tax & Investment Guides
16 guides covering Cyprus taxation, corporate income tax 12.5%, IP Box regime (effective 2.5%), progressive PAYE 0–35%, VAT 19%, Special Defence Contribution, GHS (GesY) health contributions, social insurance, property transfer fees, and cross-border tax planning for the Republic of Cyprus.
Personal Tax & Residency
Progressive PAYE 0–35%, EUR 19,500 threshold, non-dom 60-day rule, 183-day residency
Cyprus Personal Income Tax Guide 2026 — PAYE 0–35%, EUR 19,500 Threshold, Non-Dom 60-Day Rule
Cyprus personal income tax (PAYE). Progressive rates 0-35%, EUR 19,500 tax-free threshold, non-domiciled status, 60-day residency rule, and filing requirements administered by the Tax Department of Cyprus.
Cyprus Tax Filing Guide 2026 — Taxisnet Portal, Corporate by March 31, TIN
Cyprus tax filing. Taxisnet online portal, personal tax deadline July 31, corporate tax deadline March 31, TIN registration, VAT returns quarterly, and penalty regime.
Cyprus Tax Residency Guide 2026 — 183-Day Rule, 60-Day Non-Dom Rule, DTTs
Cyprus tax residency. Standard 183-day rule, non-dom 60-day rule for high-net-worth individuals, over 65 double tax treaties, and implications for worldwide income taxation.
Business & Corporate Tax
CIT 12.5%, IP Box 2.5% effective, NID, shipping tonnage tax, holding companies
Cyprus Corporate Hub Guide 2026 — Holding Companies, IP Box, Shipping, Trusts
Cyprus as a corporate hub. Holding companies with participation exemption, IP Box regime 2.5%, shipping tonnage tax, international trusts, and substance requirements for EU compliance.
Cyprus Corporate Tax Guide 2026 — CIT 12.5%, IP Box 2.5%, NID, Shipping Tonnage Tax
Cyprus corporate income tax. Standard CIT 12.5%, IP Box effective 2.5%, Notional Interest Deduction (NID), shipping tonnage tax 2.5%, and compliance requirements administered by the Tax Department of Cyprus.
Cyprus Cross-Border Tax Guide 2026 — 0% WHT, DTTs, IP Box, NID, CFC
Cyprus cross-border taxation. Zero withholding tax on dividends/interest/royalties, over 65 DTTs, IP Box 2.5%, NID, CFC rules, and participation exemption. Ideal for EU holding companies and international structuring.
VAT & Indirect Tax
VAT 19% standard, 9% hotels/restaurants, 5% basic goods, 0% exports, VIES
Employment & Social Charges
Social insurance 8.3%+8.3%, GHS 2.65%+2.9%, pension age 65
Cyprus Pension Guide 2026 — Social Insurance Pension, Retirement 65, GHS
Cyprus pensions and retirement. Social insurance pension from age 65, contribution-based system, GHS healthcare coverage for pensioners, private pension plans, and taxation of pension income.
Cyprus Social Contributions Guide 2026 — SI 8.3%+8.3%, GHS 2.65%+2.9%
Cyprus social insurance and GHS (GesY) contributions. Employee SI 8.3%, employer SI 8.3% capped at EUR 5,556/month, GHS health contributions 2.65% employee + 2.9% employer with no cap.
Investment & Savings
CGT 20% on Cyprus property only, 0% on shares, SDC 17%/30%, crypto as asset
Cyprus Capital Gains Tax Guide 2026 — CGT 20% on Property Only, 0% on Shares
Cyprus capital gains tax. CGT at 20% applies only to gains from disposal of Cyprus immovable property. Gains from shares, securities, and intangible assets worldwide are 0% tax.
Cyprus Crypto Tax Guide 2026 — Crypto as Asset, CGT 0% on Securities, Income Treatment
Cyprus cryptocurrency taxation. Crypto treated as an asset for tax purposes. CGT at 0% if classified as securities; otherwise taxed as income at progressive rates. No specific crypto legislation yet.
Cyprus Investment Income Guide 2026 — Dividends 0% WHT, Interest 0%, SDC 17%/30%
Cyprus investment income taxation. Dividends and interest enjoy 0% withholding tax. SDC at 17% on dividends and 30% on interest for residents. Non-dom exemption. Participation exemption for companies.
Property & Rental Income
Transfer fees 3–8%, stamp duty 0.15–0.20%, no IPT, rental income tax
Cyprus Property Tax Guide 2026 — Transfer Fees 3–8%, Stamp Duty 0.15–0.20%, No IPT
Cyprus property taxation. Transfer fees 3-8% on acquisition (sliding scale), stamp duty 0.15-0.20%, annual IPT abolished in 2017, and no annual property tax.
Cyprus Rental Income Guide 2026 — PAYE Rates + SDC 3%, 20% Deemed Deduction
Cyprus rental income taxation. Rental income taxed at progressive PAYE rates with SDC at 3%. 20% deemed deduction for wear and tear, mortgage interest deductible. Filing requirements for individual and corporate landlords.
Wealth & Succession
No wealth tax, no inheritance tax, no gift tax, no IPT (abolished 2017)
Cyprus Inheritance and Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax
Cyprus inheritance and gift tax. No inheritance tax, no gift tax, no estate tax. Cyprus abolished inheritance tax in 2000. Assets can be transferred to heirs tax-free regardless of value.
Cyprus Wealth Tax Guide 2026 — No Wealth Tax, No IPT (Abolished 2017)
Cyprus wealth taxation. No net-worth tax, no wealth tax, no annual property tax (IPT abolished 2017), no financial transaction tax, and no exit tax. One of the most attractive EU jurisdictions for HNWIs.