{"id":14015,"date":"2025-01-10T18:09:38","date_gmt":"2025-01-10T16:09:38","guid":{"rendered":"https:\/\/poshuk.info\/current-tax-rates-in-cyprus\/"},"modified":"2025-01-10T18:09:39","modified_gmt":"2025-01-10T16:09:39","slug":"current-tax-rates-in-cyprus","status":"publish","type":"post","link":"https:\/\/poshuk.info\/en\/current-tax-rates-in-cyprus\/","title":{"rendered":"Current tax rates in Cyprus"},"content":{"rendered":"\n

Main taxes in Cyprus<\/h2>\n\n
On the profit of companies<\/td>12.5%<\/strong> \u200b\u200bof the enterprise profit<\/td><\/tr>
Value Added Tax (VAT)<\/td>19%<\/strong> for most goods and services<\/td><\/tr>
On the income of individuals<\/td>the rate depends on the amount of income and the number of dependents (persons who are financially responsible)<\/td><\/tr>
On real estate<\/td>rates depend on the market value of the property and can range from 0.1% to 0.6%<\/strong><\/td><\/tr>
For inheritance and donation<\/td>rates vary depending on the relationship between the testator and the heir<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Taxes for legal entities<\/h3>\n\n
    \n
  • Legal entities registered in Cyprus are generally subject to the following taxes:<\/li>\n<\/ul>\n\n
    Income tax<\/strong><\/td>is a tax on the profits earned by a legal entity during the tax period. The standard rate is 12.5%<\/strong>, making Cyprus one of the most attractive places for business in Europe.<\/td><\/tr>
    VAT<\/strong><\/td>it is a tax on the sale of goods and services within the country and within the European Union. The standard VAT rate in Cyprus is 19%<\/strong>, although special rates apply for some goods and services.<\/td><\/tr>
    Property tax<\/strong><\/td>This is a tax on property ownership in Cyprus. The rate depends on the value of the property and ranges from 0.6% to 1.5%<\/strong>.<\/td><\/tr>
    Transfer Price Tax<\/strong><\/td>is a tax on transactions involving the movement of goods and services between related legal entities. This tax is part of the increased control of tax authorities over cross-border transactions and can only be applied in cases where prices set between related parties differ from market prices.<\/td><\/tr>
    Company Registration Fee<\/strong><\/td>This is a mandatory fee charged when registering a new company in Cyprus. The amount of the fee depends on the size of the company’s authorized capital. (You can get advice on registering a company in Cyprus on this page<\/a>)<\/td><\/tr>
    Other taxes and fees<\/strong><\/td>There are also a number of other taxes and fees in Cyprus that may be applicable depending on the specific situation. These may include land tax, capital investment tax, etc.<\/td><\/tr>
    Tax on employees’ wages<\/td>the rate is progressive, depends on the size of the salary and ranges from 0% to 35%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n

    Taxes for individuals<\/h3>\n\n
      \n
    • For individuals in Cyprus the following taxes apply:<\/li>\n<\/ul>\n\n
      Personal Income Tax<\/td>the rate depends on the amount of income<\/td><\/tr>
      On income from renting out real estate (Rental Income Tax)<\/td>the rate is 3.5% of the income received from renting out real estate<\/td><\/tr>
      On profit from sale of real estate (Capital Gains Tax)<\/td>The rate is 20% of the profit received from the sale of real estate.<\/td><\/tr>
      For inheritance and gift (Inheritance Tax and Gift Tax)<\/td>rates vary depending on the degree of relationship between the heirs\/donors and the tax base<\/td><\/tr>
      VAT (Value Added Tax)<\/td>the rate is 19%, although there are certain benefits and exceptions<\/td><\/tr>
      On investment income<\/td>the rate depends on the type of investment and can range from 0% to 20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

      Tax rates in Cyprus<\/h3>\n\n
      INCOME AMOUNT<\/td>BID<\/td><\/tr>
      up to \u20ac19,500<\/td>0%<\/td><\/tr>
      from \u20ac19,501 to \u20ac28,000<\/td>20%<\/td><\/tr>
      from \u20ac28,001 to \u20ac36,300<\/td>25%<\/td><\/tr>
      from 36,301 \u20ac to 60,000 \u20ac<\/td>30%<\/td><\/tr>
      income over \u20ac60,001<\/td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

      Cyprus Tax Residency: How to Become a Resident?<\/h2>\n\n

      In order to pay taxes in Cyprus and become a tax resident, there are two procedures:<\/p>\n\n

        \n
      • 183 day rule;<\/li>\n\n\n\n
      • 60 day rule;<\/li>\n<\/ul>\n\n

        183 days<\/h3>\n\n

        To take advantage of this rule, you simply need to live on the island for 183 days.<\/p>\n\n

        60 days<\/h3>\n\n

        This is a preferential condition developed by the government of the country to simplify the procedure for acquiring tax residency for foreigners.<\/p>\n\n

        In order to become a tax resident of Cyprus under the 60-day rule, the following requirements must be met:<\/p>\n\n

          \n
        • Spend at least 60 days in Cyprus in a calendar year. These days do not have to be consecutive.<\/li>\n\n\n\n
        • Have a permanent residence in Cyprus. This can be either rented or owned accommodation.<\/li>\n\n\n\n
        • Not spend more than 183 days per year in another country where you may also be considered a tax resident.<\/li>\n\n\n\n
        • Not to engage in business or work in Cyprus that is carried out for a foreign company.<\/li>\n\n\n\n
        • Register your tax residency in Cyprus by providing documents confirming your permanent residence on the island.<\/li>\n\n\n\n
        • Obtain a Tax Identification Number in Cyprus.<\/li>\n<\/ul>\n\n

          Once you have met these requirements and registered your tax residency in Cyprus, you can file your personal income tax return in accordance with the local tax legislation. It is also important to note that Cyprus has a worldwide income tax system, meaning that taxes will be levied not only on income earned in Cyprus, but also on income earned abroad.<\/p>\n\n

          Please note that the Republic of Cyprus has signed agreements on the avoidance of double taxation with 67 countries. However, in order to avoid paying taxes in two countries, you need to take the following steps:<\/p>\n\n

            \n
          • register with the Cyprus tax authorities;<\/li>\n\n\n\n
          • sign a statement that you will be staying in Cyprus for at least 183 or 60 days;<\/li>\n\n\n\n
          • provide a copy of the employment contract, a document confirming the status of the company owner, documents of ownership of real estate, a housing lease agreement;<\/li>\n\n\n\n
          • provide evidence of receipt of foreign dividends or interest;<\/li>\n\n\n\n
          • submit tax returns for previous years;<\/li>\n\n\n\n
          • all tax payments must be made;<\/li>\n\n\n\n
          • indicate for which country you are requesting a certificate;<\/li>\n\n\n\n
          • Provide the tax authorities of your country of citizenship with a certificate of tax residency of Cyprus, if a double taxation agreement has been signed with your country.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

            Main taxes in Cyprus On the profit of companies 12.5% \u200b\u200bof the enterprise profit Value Added Tax (VAT) 19% for most goods and services On the income of individuals the rate depends on the amount of income and the number of dependents (persons who are financially responsible) On real estate rates depend on the market […]<\/p>\n","protected":false},"author":1,"featured_media":14003,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1798],"tags":[],"class_list":["post-14015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-miscellaneous"],"yoast_head":"\nTax rates in Cyprus for companies and individuals<\/title>\n<meta name=\"description\" content=\"Main taxes in Cyprus for legal entities and individuals. 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