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.
70 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 Permanent Residency by Investment 2026 (€300k Cat 6.2)
Regulation 6(2) PR step-by-step: €300k + VAT new-build, €50k annual income, €30k fixed deposit, family inclusion, 2-4 month processing, the PR-vs-tax-residency distinction, and the 7-year pathway to naturalisation.
Read articleCyprus International Trusts — HNWI Asset Protection & Succession
Cyprus International Trusts Law 69(I)/1992 in depth. Indefinite perpetuity, s.4A settlor reservations, the 2-year claw-back, forced-heirship override, 5AMLD UBO register, and the post-2026 tax treatment for non-dom beneficiaries.
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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.
Read articleCyprus 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. €22,000 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.
Read articleFrom UK to Cyprus (2026): Life After the April 2025 Non-Dom Abolition
The complete FIG-refugee playbook: 4-year foreign income regime, the 10-of-20-year IHT residence test with its 3-to-10-year tail, the Temporary Repatriation Facility at 12% (2025/26–2026/27) and 15% (2027/28), BADR rising to 18% from 6 April 2026, and Cyprus non-dom at 0% for 17 years.
Read articleFrom Netherlands to Cyprus (2026): Box 3, 10-Year Rule & Emigratieheffing
How Dutch founders exit the 49.5% Box 1, the 24.5%/31% Box 2, and Box 3's deemed-return tax — and avoid the conserverende aanslag turning into a cash bill. The 30% ruling drop to 27% in 2027, the Dutch-national 10-year IHT tail, and the BV restructuring options.
Read articleFrom France to Cyprus (2026): CSG/CRDS, Centre des Intérêts & Exit Tax
PFU 30% on investment income (12.8% IR + 17.2% social), the CDHR 20% minimum-tax floor, exit tax on holdings above €800k or 25%+ stakes, IFI on French real estate — and the residency test's foyer, professional-activity, and economic-centre limbs. How to leave France cleanly.
Read articleFrom Spain to Cyprus (2026): Beckham, Modelo 720 & Exit Tax
Spanish regional IRPF up to 54%, the 28% savings scale (the proposed 30% was never enacted), wealth tax + ITSGF, Beckham Law's 6-year window and €600k cap, Modelo 720/721 after the 2022 CJEU ruling, and the Art. 95 bis exit tax with EU deferral. Leaving Spain the right way.
Read articleFrom Switzerland to Cyprus (2026): Lump-Sum Exit, Wealth Tax & Cantonal Planning
Cantonal roulette (Zug ~23% to Geneva ~45%), cantonal wealth tax 0.1–0.9%, where Pauschalbesteuerung is still available, partial-taxation dividend rules, and the Swiss-EU free-movement route (Yellow Slip, not Pink) to Cyprus.
Read articleFrom UAE to Cyprus (2026): Why Founders Are Leaving Dubai for EU Access
UAE 9% CT since 2023, DMTT 15% from Jan 2025 — but the real push factors are EU banking access, OECD scrutiny and BEPS substance demands. Closing your FZ, cancelling the Golden Visa, moving to Cyprus via the Pink Slip, and the 0% non-dom dividends.
Read articleFrom Canada to Cyprus (2026): Departure Tax, Deemed Disposition & RRSPs
Canadian departure tax on emigration, the deemed-disposition election, Form T1161 / T1243 / T1244, RRSP and TFSA treatment under the 1984 Canada-Cyprus treaty, and the non-dom 0% dividend position once you're Cyprus-resident.
Read articleUS Persons Moving to Cyprus (2026): FATCA, GILTI, Subpart F, FEIE
The one relocation where you can't fully leave — US citizens and green-card holders stay on the US tax system regardless of residence. FATCA/FBAR reporting, the FEIE at ~$132k, GILTI/NCTI on Cyprus CFCs, PFIC traps for EU funds, and how Cyprus non-dom still shifts the needle.
Read articleCyprus CFC Rules for Founders (2026): When ATAD Taxes Your Offshore Entity Locally
Cyprus's ATAD-based controlled foreign company rules — the 50% control + low-tax (under 7.5% for 2026) test, the €750k accounting-profit de-minimis, the non-genuine-arrangements approach, and how founders with BVI or Cayman subsidiaries avoid a surprise Cyprus tax bill.
Read articleCyprus DAC6 & DAC7 Reporting for Founders (2026)
The five DAC6 cross-border hallmark categories, the main-benefit test, 30-day reporting windows, DAC7 digital-platform operator obligations, DAC8 crypto reporting from 2026, and the €10k–€20k Cyprus penalties for getting it wrong.
Read articleCyprus for Freelancers, Consultants & Solo Founders (2026)
Limited company or sole trader? Nil-rate personal band, the 50% expat exemption, the GESY cap on passive income, social insurance rates, VAT thresholds, and the profit level where incorporating beats staying self-employed.
Read articleCyprus vs Greece (2026): Non-Dom, 7% Pensioner & 50% Expat Regime
A head-to-head comparison of two Greek-speaking EU jurisdictions — Cyprus 15% CIT vs Greece 22%, Cyprus non-dom's 0% on dividends for 17 years vs the €100k flat Greek 5A with its €500k investment lock, and who should choose which.
Read articleCyprus Startup Visa 2026: Fast-Track Residence for Third-Country Founders
The third-country founder visa, innovation-funding stack (Cyprus Equity Fund of Funds, CyRIC), fast-track residence permit timeline vs the Pink Slip, family inclusion, and the tax incentives that come with founding a Cyprus company as an innovative startup.
Read articlePension Transfers to Cyprus (2026): QROPS, Lump-Sums & the 5% Flat Tax
The 5% flat rate on foreign pension income above €3,420, QROPS mechanics, the UK 25% Overseas Transfer Charge post-2024, tax-free commencement lump sums, and what happens to US 401(k)/IRA, Dutch AOW and German Riester when you move to Cyprus.
Read articleCyprus Estate Planning & the No-Inheritance-Tax Advantage (2026)
Cyprus has no inheritance tax, no gift tax, no wealth tax, no annual recurrent property tax. How to combine that with a Cyprus International Trust for long-term wealth planning, and how forced-heirship rules interact with the EU Succession Regulation.
Read articleCyprus CASP License Under MiCA (2026): Capital, Process & Timeline
The full MiCA regime from 30 December 2024, the three CASP capital tiers (€50k / €125k / €150k), CySEC application process, the Cyprus transitional window, ongoing own-funds rules and EU passporting for crypto exchanges and wallet providers.
Read articleCyprus for Forex Traders & Prop Firm Operators (2026)
Individual vs corporate structuring for forex and CFD trading, the trader-vs-investor line, CIF licensing tiers under IFR/IFD (€75k / €150k / €750k), prop-firm / funded-trader models and Cyprus IP Box qualification for algorithmic trading IP.
Read articleCyprus for YouTubers, Creators & Influencers (2026)
Revenue routing across YouTube, TikTok, Instagram and OnlyFans, when IP Box does and doesn't qualify for creator content, US W-8BEN-E for AdSense, merchandise VAT mechanics and how to combine non-dom dividends with the 50% salary exemption.
Read articleCyprus Day Trading & Crypto Investor Tax (2026): The Trader-Investor Line
Where the 8% Article 20E flat ends and ordinary income tax begins — frequency, leverage, organisation, infrastructure. Mining, staking, DeFi, NFT characterisation, non-dom interaction with trading profits and DAC8 crypto reporting from 1 January 2026.
Read articleCyprus Family Office Setup 2026: SFO vs MFO, Licensing & Tax
Structuring options (corporate FO, RAIF, AIF, holding-led), CySEC AIFM thresholds (€100m / €500m), the 15% CIT + IP Box + non-dom + 50% expat stack, substance rules, and how Cyprus compares to Luxembourg, Switzerland and Singapore.
Read articleCyprus Notional Interest Deduction (NID) 2026
Article 9B mechanics, qualifying new equity, the 2026 reference rates by country (Cyprus 8.05%, Germany 7.85%, US 9.12%, UK 9.57%), the 80% income cap, GAAR/SAAR anti-abuse rules, TP substance and stacking with the IP Box.
Read articleCyprus Citizenship by Naturalisation 2026
The only adult route to a Cyprus passport post-CIP-abolition. Standard 7-year residence math, the 4-year fast track for highly skilled professionals (B1 Greek), spouse Article 110A route, Greek A2 + civic test, M127 documents and timelines.
Read articleCyprus EMI vs Bank Account 2026 — Founder's Banking Playbook
Bank of Cyprus, Eurobank Limited (post-Hellenic merger), Astrobank, Alpha Bank Cyprus vs Wise, Revolut Business, Airwallex, Payoneer, Qonto — fees, onboarding, safeguarding vs €100k DGS, MiCA CASP overlays, and the hybrid playbook that actually works.
Read articleCyprus Social Insurance & GHS/GESY 2026
2026 contribution rates on the new €68,904 ceiling (employee 8.8% / employer 8.8% / self-employed 16.6%), Redundancy/HRDA/Cohesion funds, GESY rates, director-shareholder treatment, EU A1 portability and three worked examples.
Read articleCyprus Defensive Withholding Tax 2026 — Articles 21A & 33A
Defensive 17% / 17% / 30% on dividends, royalties and interest to EU Annex I blacklisted jurisdictions and low-tax entities (below the 7.5% threshold), the >50% association test, treaty/PPT carve-outs, and a year-end vendor screening checklist.
Read articleCyprus GAAR & Anti-Avoidance 2026
Article 33 ACTL / ATAD Article 6 in practice. The four-element trigger test, SAAR portfolio, MLI PPT, Danish Beneficial Owner CJEU line, recent Tribunal practice (Ministerial Decree 110/2025, Nov 2025 Constitutional Court ruling) and a readiness checklist.
Read articleCyprus Advance Tax Rulings 2026 — Article 11A
Procedure for binding advance rulings under Article 11A of Law N.4/1978. Four ruling categories (pre-transaction, treaty, IP Box pre-approval, holding), the 2026 €2,000 / €5,000 fee schedule, 21-working-day expedited, DAC3 / BEPS Action 5 exchange and invalidation triggers.
Read articleCyprus Wills, Forced Heirship & Cross-Border Succession 2026
Cap. 195 statutory portion (¼ disposable with spouse+child, ½ with spouse+parent), Cyprus's non-participating status under Brussels IV (650/2012), conflict-of-laws for UK/German/French/Israeli relocators, CIT as forced-heirship override, and probate.
Read articleCyprus Stamp Duty Abolished from 1 Jan 2026
Law 239(I)/2025 repealed the Stamp Duty Law effective 1 January 2026. The transitional rule for documents signed by at least one party on/before 31 Dec 2025, what fees still apply (land transfer, court stamps, Registrar filings), and legacy stamping for litigation.
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