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Cyprus has long established itself as one of Europe’s leading jurisdictions for intellectual property structuring, offering innovative businesses, software developers, and multinational groups a legally...

In recent years, Cyprus has emerged as one of the most attractive jurisdictions in the European Union for individuals and businesses seeking tax efficiency, legal certainty, and access to international markets. With a robust regulatory framework, English-speaking professionals, and a highly competitive tax system, Cyprus offers a compelling package for entrepreneurs, investors, and multinational groups alike.

The factors behind the sale of a real estate need to be analysed. If the individual is considered to be a trader, then income tax applies at the progressive tax system (up to 35%). If the individual is considered not to be a trader, then capital gains tax at 20% applies...

Elias Neocleous & Co LLC is proud to announce the publication of the most recent update of the authoritative and critical Cyprus chapter of the Global Legal Insights – Corporate Tax 2021.

With this publication, we shall try to give clarity to the unclear and highly unstable issue of the TAX and VAT treatment of ICOs from the issuer company's perspective.

The 2026 reform raised the Cyprus corporate tax rate from 12.5% to 15%, and most commentary stopped there. However, the reform left the Cyprus notional interest deduction (NID) untouched. A higher headline rate therefore makes the NID more valuable, not less. For a company funded with equity, it can bring the effective rate on qualifying profit down to 3%.

The geographic location of Cyprus and its position as an international finance centre tends to mean that the corporate work undertaken by tax specialists on...

What are the tax advantages for an SE established in Cyprus?

Cyprus remains one of the most commonly considered European jurisdictions for international consultants, software developers, technology businesses, SaaS providers and online entrepreneurs...

In 2017 the Council of Ministers of the Cyprus Government adopted the policy on Innovative Startup Businesses aiming to attract the establishment of such businesses in Cyprus.

Cyprus has increasingly positioned itself as a jurisdiction of interest for entrepreneurs, international business owners, remote professionals and high-net-worth individuals seeking an EU base with a modern...

What are the international tax implications of a holding company in Cyprus.

The proposed tax reform, presented by the Economic Research Center of the University of Cyprus, includes a series of significant recommendations aimed at strengthening tax policy in Cyprus.

Tax and Corporate aspects of cross-border investment

Rental income and capital gains of Cypriot real estate.

All companies tax resident of Cyprus are taxed on all income accrued or derived from all sources in Cyprus and abroad. A non-Cyprus tax resident company is taxed on income accrued or derived from a business activity which is carried out through a permanent establishment in Cyprus.

have your Cypress company get taxed