Income Tax Return in Cyprus for 2025: Who Is Required to File In 2026, taxpayers in Cyprus are required to submit their income tax return for the 2025 tax year. Below is an overview of who must file, what income should be reported, and the applicable deadlines. Who Is Required to File a Tax Return […]

Cyprus introduces FDI screening: what investors need to know before April 2026 Cyprus is entering a new regulatory phase for foreign investment. With the adoption of the Foreign Direct Investment Screening Law of 2025 (Law 194(I)/2025), the country has established its first formal mechanism for reviewing inbound investments from non-EU investors. The regime will apply from 2 […]

Cyprus Publishes 10-Year Government Bond Yields for NID Calculation for the 2026 Tax Year The Cyprus Tax Department has published the yields on 10-year government bonds as of December 31, 2025. These rates are used for calculating the Notional Interest Deduction (NID) for the 2026 tax year. The publication of these rates is particularly relevant […]

Manage your business, finances, and documents in Cyprus from anywhere in the world — quickly, securely, and with 100% legal validity. Legal and Reliable The electronic signature (eSignature) in the Republic of Cyprus has the same legal force as a handwritten signature. This is guaranteed by the Cyprus Digital Signature Law and the pan-European eIDAS Regulation, ensuring recognition […]

Updates to Transfer Pricing Rules in Cyprus Important amendments have been introduced to Cyprus tax legislation regarding Transfer Pricing (TP). The changes were made to the Income Tax Law No. 118(I)/2002, Article 33, and affect documentation and reporting obligations for controlled transactions. New thresholds for Local File preparation The obligation to prepare detailed transfer pricing […]

Cyprus tax rules are undergoing significant changes. Below is an overview of who is required to file a tax return, depending on the relevant tax year. Tax Year 2025 Under the current legislation and the Decree of the Council of Ministers, individuals are required to file a tax return if their gross income exceeds €19,500. […]

Cyprus Abolishes Stamp Duty as of 1 January 2026 The Cyprus Tax Department has officially announced that stamp duty will be fully abolished as of 1 January 2026. With the entry into force of the new legislation, the stamp duty regime will be completely repealed. This reform represents a significant step toward simplifying administrative procedures […]

Comparison with the tax systems of France and Germany In recent years, tax pressure in several key European Union countries, including France and Germany, has steadily increased. This applies not only to personal income tax rates, but also to the taxation of capital, investments, and inheritance. As a result, high-net-worth individuals and entrepreneurs are increasingly considering alternative […]

Cyprus Tax Residency Certificate 2025 As the end of the year approaches, banks, auditors, and tax authorities are increasingly requesting Tax Residency Certificates — documents confirming the country where you are subject to taxation. This certificate is required for: passing KYC verification with banks; renewing professional services with auditors and consultants; applying double tax treaty […]