Intelligence

A new Chainalysis report reveals that over $457 billion in potentially taxable cryptocurrency activity occurred globally in 2025, with significant implications for crypto holders and traders in Cyprus. While frameworks like OECD's CARF and EU's DAC8 extend reporting requirements to crypto service providers, substantial portions of DeFi, peer-to-peer transfers, and private wallet holdings remain outside their scope. This analysis examines what these gaps mean for compliance obligations and record-keeping req

Cyprus's 2026 tax reform introduces a 10% charge on disguised dividends, targeting previously informal arrangements where shareholders use company assets for private purposes. The charge applies to the full market value of assets like company cars and properties, creating significant tax exposure for owner-managed businesses that were previously operating under unreported arrangements.

Cyprus property tax in 2026 affects what you pay when buying, renting and eventually selling real estate in Cyprus. From Cyprus rental income tax and VAT to property transfer fees and capital gains tax, understanding the full tax position is essential before assessing the real return on a Cyprus property investment.

Cyprus has fundamentally altered its corporate tax residence rules, effective January 2026, creating automatic tax residency for all Cyprus-incorporated companies unless a double tax treaty explicitly provides otherwise.

The Council of Ministers has issued Orders introducing significant changes to the VAT treatment of immovable property, with effect from 1 September 2026. The amendments to the Fifth and Eighth Schedules of the VAT Law will change the way the VAT treatment of buildings is determined and introduce corresponding changes to the rules concerning the reduced VAT rate applicable to certain renovation and repair works.

Cyprus has cut its dividend tax rate from 17% to 5% starting January 2026, but the reduction applies only to profits earned from that date forward.