Cyprus Tax Library

Cyprus Tax, straight from the source

Search the laws, circulars, judgments, and Tax Department guidance shaping Cyprus Tax today. Veritas takes you directly to the relevant passage and keeps every answer tied to its authority.

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Tax Department Circular 1/20269 April 2026

Low-tax jurisdictions for 2026

Anguilla and Vanuatu are also on the EU list of non-cooperative jurisdictions, so for the period of 2026 during which they remain listed, limb (bb) applies to them, and limb (aa) does not.

Circular 1/2026, paras 2–4

Law 117(I)/2002As amended to 245(I)/2025

Special Contribution for the Defence of the Republic Law

Under limb (bb), a non-resident company in a non-cooperative jurisdiction is charged, on any dividends it receives from a company resident in the Republic, at the rate of seventeen per cent (17%).

Law 117(I)/2002, section 3(1)(d)(i)(bb)

Source coverage

Cyprus Tax, grounded in primary sources

Research the laws, judgments, regulations, circulars, and official guidance that shape Cyprus Tax practice, curated in one place and kept current as the law evolves.

Tax Laws: Κυπριακή φορολογική νομοθεσία.
Tax Court Cases: Αποφάσεις των Δικαστηρίων σε φορολογικά θέματα.
Tax Regulations: Κανονισμοί που εκδίδονται βάσει φορολογικής νομοθεσίας.
Tax Orders: Διατάγματα που αφορούν φορολογικά θέματα.
Tax Notifications: Γνωστοποιήσεις που εκδίδονται βάσει φορολογικής νομοθεσίας.
Tax Guidelines: Κατευθυντήριες οδηγίες που εκδίδουν φορολογικές αρχές.
Tax Tribunal Rulings: Αποφάσεις του Εφοριακού Συμβουλίου.
Tax Circulars: Εγκύκλιοι που εκδίδει το Τμήμα Φορολογίας.
Tax Treaties: Συμβάσεις αποφυγής διπλής φορολογίας.
Tax Directives: Εφαρμοστικές οδηγίες που εκδίδει το Τμήμα Φορολογίας.
Tax Forms: Έντυπα, δηλώσεις και αιτήσεις του Τμήματος Φορολογίας.
Tax Department Announcements: Ανακοινώσεις για προθεσμίες, διαδικασίες και φορολογικές υποχρεώσεις.

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Cyprus Tax LibraryWeekly update

This Week in Cyprus Tax

Seven developments across six tax areas to 15 June 2026.

Income Tax / Capital Gains Tax

Circular 3/2026: Fees for transactions involving immovable property

Explains when estate-agency commissions and related advisory fees are deductible, the evidence required, and the treatment of payments to associates.

Pillar II

First-year deadlines for Cyprus constituent entities

Sets the central-filing options, Forms TD331–TD336, 30 June notification deadline, and transitional relief for filings completed by 30 September 2026.

VAT

Administrative Court judgment in Case 159/2022

The Court upheld the refusal of a late declaration for the reduced 5% VAT rate on a dwelling, relying on the statutory timing rules and electricity-connection evidence.

Four further developments in this issue

Put Cyprus Tax within reach

Research the maintained source material, follow what changed, and verify every conclusion against the provision that supports it.