A practical reference to the Cyprus tax system, fully updated for the Cyprus Tax Reform enacted in December 2025 — the most significant rewrite of Cyprus tax law in two decades. Written for international investors, corporate clients, and individuals considering relocation.
15%
New corporate income tax rate
5%
SDC on dividends (down from 17%)
€22,000
Tax-free personal income band
Nil
Stamp duty — repealed entirely
What’s New in 2026 — every change of the Cyprus Tax Reform in one place
The Cyprus Tax System at a Glance
Personal Income Tax — bands, residency rules, and the new family allowances
Corporate Income Tax — the new 15% rate and residency by incorporation
Special Defence Contribution — dividends now at 5%, deemed distribution abolished
Capital Gains Tax
Non-Dom Regime, VAT, Transfer Pricing, Stamp Duty repeal, and more
Fourteen chapters in total — each readable on its own, with rates and thresholds in tables, statutory conditions stated in full, and every provision introduced or amended by the 2026 reform flagged where it appears.
The guide gives you the rules. A consultation gives you the strategy — tailored to your structure, your residency, and your plans.
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