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This section discusses the most important tax implications of the direct holding of real estate.

The Cyprus Parliament has approved the budget for 2011, which includes measures aimed at reducing the government deficit to 4 per cent of gross domestic product, in the context of a requirement under the EU excessive deficit procedure to bring it below the Eurozone limit of 3 per cent of gross domestic product by 2012.

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.

If your business invests in research, software development, or patented technology, the Cyprus IP Box regime can transform the way your intellectual property (IP) is taxed.

The moment a business expands across borders or an entrepreneur begins managing several ventures, the structure behind the operations becomes just as important as the business itself.

One of the approaches considered in the September report with regards to IP regimes is the nexus approach.

The United Kingdom's decision to abolish its long-standing non-domiciled (non-dom) tax regime due to a mounting pressure and issues of fairness and transparency from the public, effective from April 2025...

Cyprus corporate tax changed materially on 1 January 2026. The headline change is the corporate tax rate, which rose from 12.5% to 15%. But the reform package went further, touching loss carry-forward..

Headquartering your business and relocating to Cyprus is now easier than ever before. Due to numerous regulatory reforms taken place recently, foreign companies can now be established...

On March 22, 2018, Cyprus and the United Kingdom signed a new double taxation agreement (DTA). Once it has been ratified by both parties it will replace the current agreement, which dates back to 1974.

Cyprus removed a key barrier to its 60-day tax residency rule in January 2026, allowing applicants to qualify even if another country still claims them as tax resident. The change shifts the resolution of competing residency claims from domestic statute to double tax treaty tie-breaker provisions, fundamentally altering how internationally mobile business owners and executives can establish Cyprus tax residency.

Cyprus is a well-established shipping centre in a strategic geographical location at the crossroads of three continents close to the Suez Canal.

During the past thirty years Cyprus has developed into a formidable financial centre, renowned for its high quality services.

The Cyprus parliament, the House of Representatives, approved a comprehensive tax reform package on 22 December, which covers corporate income tax, the special defence contribution (SDC), capital gains, personal income tax, real estate and crypto assets, as well as strengthening tax administration and enforcement.

Cyprus offers a strategic location, attractive tax benefits, and a high quality of life, making it a preferred destination for individuals and businesses.

Cyprus offers three options for non-EU nationals to acquire residence. Each of these residence routes offer the additional advantage of leading to Cyprus citizenship, as long as the relevant criteria are met.

On the basis of the annual report of the Paris MOU for 2016, the Department of Merchant Shipping has determined that the flags listed below are included in the relevant grey or black list...