On 22/12/2025, the House of Representatives approved a
comprehensive package of tax amendments representing the most
extensive reform of the Cypriot tax system in over two decades.
With most measures taking effect from 01/01/2026, the reform
reshapes the taxation of individuals, companies, shareholders, and
real estate transactions, while significantly strengthening tax
administration and enforcement.
The Cyprus Tax Reform 2026 represents a comprehensive
recalibration of the country's tax system. It reshapes the way
income is taxed, profits are distributed, real estate is treated,
and tax compliance is enforced. Importantly, these changes are
implemented without dismantling the legal and tax foundations that
have long positioned Cyprus as a stable, competitive, and credible
EU jurisdiction for business operations, investment structuring,
and international relocation.
