Resources
In-depth, primary-sourced guides on Cyprus tax, company formation, relocation, immigration, banking and accounting. Updated after every legislative change — including the 2026 tax reform.
39 in-depth guides · updated after every legislative change
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Cyprus Taxes 2026: The Complete Guide to Every Tax You Might Pay in Cyprus
Every Cyprus tax in one reference — corporate income tax, personal income tax, SDC, VAT, CGT, GESY, social insurance, IP Box, NID, property transfer fees, withholding tax, stamp duty (abolished), treaties and transfer pricing, fully updated post 2026 reform.
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Cyprus Tax Residency & Non-Dom Status 2026: The 60-Day Rule, 183-Day Rule and 0% Tax on Dividends
Definitive 2026 guide to becoming a Cyprus tax resident and claiming non-dom status — 60-day rule (reformed), 183-day rule, day-counting, non-dom SDC exemption, and the new 27-year extension.
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Cyprus Corporate Tax 2026: The New 15% Rate, the Reform and What Stayed the Same
Complete 2026 reform guide: the new 15% corporate rate, OECD Pillar Two, SDC cut from 17% to 5%, preserved exemptions, loss carry-forward extension, and the compliance calendar.
Read articleCyprus 17% Dividend Withholding Trap (2026): Who Pays, Who Is Exempt, How to Restructure
From 1 Jan 2026 Cyprus imposes defensive 17% withholding on dividends and interest paid to EU-blacklisted jurisdictions, 5% on dividends to other low-tax jurisdictions, and 10% on royalties. Every Cyprus company held through a BVI, Seychelles, Cayman or UAE parent is now exposed.
Read articleCyprus Crypto Tax 2026: The 8% Article 20E Regime for Traders, Stakers & DeFi Users
Article 20E introduces a flat 8% tax on crypto capital gains from 1 January 2026. Who qualifies, how the trader / investor line is drawn, how staking, mining, airdrops and DeFi are treated, with four worked examples.
Read articleFrom Germany to Cyprus (2026): Wegzugsteuer, Non-Dom & The Complete Relocation Playbook
A structured 2026 plan for German founders and high earners: §6 AStG exit tax, the 10-year erweiterte beschränkte Steuerpflicht tail, Cyprus non-dom access, Germany–Cyprus treaty mechanics, and a 12-month execution timeline.
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Cyprus Nominee Director, Secretary & Registered Office (2026): When You Actually Need Them
A decision guide for founders choosing between Basic, Standard and Enterprise. What the three roles actually do, when each is legally required, when each is commercially necessary, and how to avoid the sloppy structures that fail on POEM, UBO or bank onboarding.
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Deductible Expenses in a Cyprus Company (2026): The Complete Founder's Guide
Every expense category a Cyprus company can deduct in 2026 — home office, vehicles, entertainment (€30,000 cap from 2026), R&D super-deduction (120%), NID, loss carry-forward (7 years) — plus what is NOT deductible.
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Cyprus IP Box Regime 2026: ≈3% Effective Tax on Software, Patents & R&D Income
How the 80% deduction works under the new 15% rate, the modified-nexus ratio with a worked SaaS example, what qualifies, and the substance requirements you must meet.
Read articleCyprus Holding Company 2026: The Complete Tax-Efficient Structuring Guide
Participation exemption on dividends, 100% exemption on share disposals, 0% outbound withholding tax, EU Directives, and 65+ double tax treaties. Four common structures explained.
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Cyprus Pink Slip 2026: Temporary Residence Permit for Non-EU Nationals
Category F (financially independent), Digital Nomad Visa, employment permit and family — documents, fees, timelines, and the path to permanent residence for non-EU, non-EEA, non-Swiss nationals.
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Cyprus Yellow Slip (MEU1) 2026: Registration Certificate for EU, EEA and Swiss Citizens
The EU-citizen registration certificate for stays over 3 months. Worker / self-employed / student / self-sufficient categories, required documents, €20 fee, processing times, and MEU3 permanent residence after 5 years.
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Cyprus Non-Dom Status Explained: 0% Tax on Dividends for 17 Years
How the non-domiciled regime eliminates dividend, interest, and rental income tax for up to 17 years. Eligibility, duration, and practical implications for relocators.
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The 60-Day Rule: How to Become a Cyprus Tax Resident Without Living There Full-Time
Become a Cyprus tax resident by spending just 60 days a year on the island. The four conditions (reform update), practical examples, and common mistakes.
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How to Register a Company in Cyprus: The Complete 2026 Guide
Everything you need to know about registering a Cyprus limited company — from name approval to bank account opening. Step-by-step process with timelines and costs.
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Opening a Business Bank Account in Cyprus (2026): Banks, Requirements & How to Avoid Rejection
Local banks vs EMIs (Wise, Revolut, Bunq), KYC documentation checklist, source-of-funds requirements, high-risk industries, and realistic onboarding timelines.
Read articleThe True Cost of Running a Cyprus Company in 2026: Audit, Accounting & All-In Budget
Honest 2026 breakdown of every recurring cost — mandatory statutory audit, bookkeeping, corporate tax return, VAT, payroll, HE32 — with three realistic scenario budgets and the compliance penalty table.
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Cyprus VAT Registration & Compliance (2026): Thresholds, Returns, VIES, OSS & Reverse Charge
19% standard rate, registration thresholds, quarterly returns, monthly VIES, OSS for B2C digital sales, reverse charge mechanics, refund claims, and penalties.
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Cyprus vs Portugal vs Malta vs UAE: Where Should You Relocate Your Business?
A fair comparison of the four most popular relocation destinations for entrepreneurs. Corporate tax, dividend tax, residency requirements, and quality of life.
Read articleCyprus Economic Substance 2026: What Banks, Tax Authorities & Treaty Partners Actually Check
Post-BEPS, post-ATAD, post-Pillar Two. The 2026 substance playbook — board composition, local office, employees, paperwork, bank accounts — with a 30-point self-scoring checklist.
Read articleHow to Dissolve or Strike Off a Cyprus Company (2026): Complete Exit Guide
Strike-off vs members’ voluntary liquidation vs creditors’ voluntary liquidation. The 2026 process under Companies Law Cap.113 with step-by-step timelines, costs, tax clearance and the 20-year restoration risk.
Read articleCyprus for SaaS & AI Founders (2026): IP Box, 15% Corporate Tax & The Two-Entity Structure
The complete Cyprus playbook for a post-2026 software or AI business. IP Box at ≈3%, 15% corporate tax, a Cyprus holding over a Cyprus IP company, IP assignment done legally, exit-ready structuring, with a €3M ARR worked model.
Read articleWill My Home Country Still Tax Me After Moving to Cyprus? (UK, Germany, France, Netherlands)
How to credibly break tax residency with your home country when moving to Cyprus. UK Statutory Residence Test, German unbeschränkte Steuerpflicht, French centre des intérêts économiques, Dutch 10-year rule. Evidence pack and worked timelines.
Read articleCyprus vs Estonia vs Dubai (2026): Which Structure Fits a Remote EU Business?
A fair, data-led 2026 comparison of Cyprus, Estonia e-Residency and UAE free zones. Tax, substance, banking, EU access, exit — with persona recommendations for SaaS, e-commerce, crypto and consulting businesses.
Read articleHiring Your First Employee in Cyprus (2026): Payroll, Social Insurance & GESY Without Surprises
Complete employer’s playbook for a Cyprus company. Register as employer, sign the right contract, build the full cost stack, handle PAYE, stay on top of the monthly compliance calendar.
Read articleCyprus Permanent Establishment Risk (2026): When Your Remote Work Triggers Taxes for Your Employer
The PE question most remote-from-Cyprus workers don’t ask until it’s too late. OECD Article 5 applied to remote employment, home-office exceptions, dependent-agent PE, and the three realistic fixes for employers.
Read articleSelling Your Cyprus SaaS (2026): Share Sale vs Asset Sale & The 0% Exit Exemption
A founder’s playbook for a clean Cyprus SaaS exit. Share sale beats asset sale for the seller; Cyprus CGT on non-real-estate shares is 0%; participation exemption supports holdco-level reorganisations; non-dom distribution delivers proceeds to the founder at near-zero personal tax.
Read articleCyprus Non-Dom After 17 Years: The 2026 Extension to 22 — and Up to 27 — Years
How the 2026 reform extended the Cyprus non-dom window from 17 years to 22 years automatic, with an optional paid extension to 27 years. Mechanics, cost of the extension, who should take it, economics at typical dividend levels.
Read articleFrom Israel to Cyprus (2026): Tax, Residency & Corporate Relocation Playbook
A complete guide for Israeli founders and investors relocating to Cyprus: breaking Israeli residency under the center-of-life test, handling the Section 100A exit tax, qualifying for Cyprus non-dom + 60-day rule, and migrating or restructuring the Israeli company.
Read articleRedomiciling a BVI or Seychelles Company to Cyprus (2026): Complete Process
Transfer the legal seat of a BVI, Seychelles, Cayman, Isle of Man, Jersey, Guernsey or UAE company to Cyprus under the Companies Law Cap.113. Documents, timeline, tax continuity, banking, and when to use alternatives.
Read articleCyprus Holding Company for Amazon & E-Commerce Sellers (2026): OSS, Stock & Structuring
The complete Cyprus playbook for Amazon, Shopify and multi-marketplace e-commerce sellers in 2026. OSS / IOSS, FBA stock location and PE risk, multi-country VAT, 15% CIT, non-dom founder economics, multi-brand structuring.
Read articleSalary vs Dividends: The Optimal Owner-Manager Mix for a Cyprus Non-Dom (2026)
The 2026 framework for paying yourself from a Cyprus company as a non-dom. €19,500 nil-rate baseline, dividends for everything above, GESY cap at €180k, 50% expat exemption interaction — with three worked scenarios at €60k, €150k and €400k of net profit.
Read articleThe Cyprus UBO Register (2026): What's Public, What's Private, How to Stay Compliant
The post-2022 CJEU ruling access regime, the 2024 automatic-fines framework (€200 + €100/day), the 45-day change-notification rule, and the legitimate privacy tools that remain — nominee director, Cyprus HoldCo, professional secretary, trusts.
Read articleCyprus Audit vs Review Engagement (2026): Which One Applies to You
The 2026-raised thresholds — €300k turnover, €500k balance sheet, 10 employees. When a lighter review engagement is enough, when a full ISA audit is compulsory (NID, IP Box, R&D super-deduction, group relief), realistic cost ranges and filing deadlines.
Read articleCyprus Tax Calendar 2026: Every Deadline Every Cyprus Company Owner Must Hit
The complete 2026 compliance calendar. TD4 permanent deadline (31 Jan of year+2), provisional tax (31 Jul + 31 Dec), HE32 (28 days post-AGM, max €8,543 penalty), VAT quarterly, VIES monthly, PAYE / SI / GESY monthly.
Read articleBringing Your Family to Cyprus (2026): Tax, Schools, Healthcare & Residency
The complete family-relocation guide. Separate tax residency per-spouse, separate non-dom elections, €6k-€18k English-language school fee ranges, GESY family coverage, EU vs non-EU spouse work rights, and a 6-month ready timeline.
Read articleCyprus Shareholders' Agreement for a Startup (2026): Vesting, Drag-Along, ROFR, Leavers
The clause-by-clause guide. Vesting and reverse vesting (4-year, 1-year cliff), good leaver / bad leaver, single vs double-trigger acceleration, drag-along + tag-along, ROFR / ROFO, pre-emption, IP assignment, and planning for a Cyprus-to-Delaware flip.
Read articleCyprus Transfer Pricing (2026): Thresholds, Local File, Connected Persons
The 2026 TP rules for founders. €750,000 per-category Local File trigger, Summary Information Table, connected-persons 25% test, arm's-length methods (CUP, RPM, CPM, TNMM, Profit Split), worked examples for SaaS, holding and e-commerce structures.
Read articleCyprus 50% Expat Income Tax Exemption (2026): Article 8(23A) Explained
How the Cyprus 50% high-earner exemption works in 2026 — qualifying employment, the 15-year look-back, 17-year duration, the minimum-salary threshold, and how a founder can structure their own Cyprus company salary to qualify.
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