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Law 33(I) of 2018 amends the Law Regarding Administrative Cooperation in the Field of Taxation of 2012 to 2017 to bring it into line with the latest EU directive on mandatory automatic exchange ...

The Income Tax (Amendment) (No. 2) Law of 2016 (Law 135(I) of 2016) introduces new tax relief for investors in qualifying small and medium sized innovative enterprises.

The Cyprus Tax Department has published draft legislation to implement the EU Tax Dispute Resolution Mechanisms Directive (2017/1852/EU) for consultation.

As a response to the sanctions placed on Russia, due to the current state of affairs in Ukraine, Vladimir Putin has signed, on the 8th of August 2023, a decree suspending (not abolishing)...

In Cyprus, there are two key residency rules that determine an individual's tax residency status: the 183-day rule and the 60-day rule.

In light of EU Anti-Tax Avoidance Directive (ATAD), the Cyprus House of Representatives on April 5, 2019 voted into law (applicable from January 1, 2019) the partial implementation

A number of news sources have recently reported that the Indian tax authorities have taken the decision to designate Cyprus as a notified jurisdictional area under section 94A of the Indian Income-tax Act of 1961.

Deloitte's annual Cyprus Tax Facts, is part of our firm's continuous endeavour to provide complete, valid and updated information to taxpayers.

Cyprus has a progressive tax system, meaning that the higher the income of an individual, the higher the effective rate of tax will apply to the said income.

On 20 April 2021 an announcement was made as to the extension of the deadline for:

We would like to inform you that the Cypriot House of Representatives has voted for an amendment to the Assessment and Collection of Taxes Law which in effect, extends the submission deadline of the Income Tax Return for individuals.

The Minister of Finance, exercising the powers conferred to him by the provisions of Article 5 (1) of the Assessment and Collection of Taxes Law, issued a decree, which was published on 30 July 2021,...

The Tax Department announces that, in accordance with the Council of Ministers Decree dated 20/06/2025 (ΚΔΠ 176/2025), the deadline for the timely...

Cyprus has made a number of important changes in its tax laws relating to the participation exemption, the taxation of mutual funds and the taxation of interest.

The Cyprus Tax Department's Interpretative Circular EE 25 dated 3 September 2018 clarifies the tax treatment of non-returnable capital contributions by Cyprus taxpayers to companies which are tax-resident abroad.

The Process of Adjustment of Tax Arrears Law 2017 (Law 4(I)/2017) established a procedure for settling tax arrears by monthly instalments.

For 2015 and subsequent tax years a notional interest deduction (‘NID') is available on new equity capital introduced into companies and permanent establishments of foreign companies.