Cyprus Tax Advisory
& Compliance
Strategic corporate and personal tax advice for international businesses and entrepreneurs in Cyprus. We help you understand your obligations, plan efficiently, and file accurately.
Tax Services We Provide
From annual filing to strategic planning — we cover the full tax lifecycle.
- Corporate income tax planning
- Personal income tax advice
- Tax residency assessment
- Non-domicile (non-dom) advisory
- Annual corporate tax return (IR4)
- Personal tax return (IR1)
- Provisional tax assessment and payments
- Tax clearance certificates
- Double tax treaty advice
- Controlled Foreign Company (CFC) rules guidance
- Substance and management & control advice
- Tax structuring for group companies
Cyprus Corporate Tax: 15% from 2026
Cyprus raised its standard corporate income tax rate to 15% effective from 2026. Prior to 2026, the rate was 12.5%. Various reliefs and exemptions remain available and can significantly reduce effective tax rates for qualifying businesses.
Key Filing Deadlines
- 31 Mar IR4 (corporate tax return)
- 31 Jul IR1 (personal tax return)
- 31 Jul Provisional tax — 1st instalment
- 31 Dec Provisional tax — 2nd instalment
ICPAC Regulated
All tax advisory services are provided under ICPAC professional standards by qualified and registered professionals.
Common Tax Questions
What is the Cyprus corporate tax rate?
The standard corporate income tax rate in Cyprus is 15% from 2026. Prior to 2026, the rate was 12.5%. The effective rate can be reduced by available reliefs such as the IP Box, notional interest deduction, and dividend exemptions, depending on your specific circumstances.
What is the deadline for the annual corporate tax return (IR4)?
The IR4 is due by 31 March of the year following the tax year. For example, the IR4 for the 2024 tax year is due by 31 March 2026 (filed electronically via TAXISnet).
Do I need to file a personal tax return in Cyprus?
Individuals with Cyprus-sourced income above a threshold are required to file an IR1. Specific requirements depend on your residency status, income type, and whether you are employed or self-employed.
What are the tax benefits of Cyprus non-dom status?
Non-domiciled individuals who are Cyprus tax residents may be exempt from Special Defence Contribution (SDC) on dividends and interest income for up to 17 years. Non-dom status must be assessed based on domicile rules, not simply residency.
Does Cyprus have transfer pricing rules?
Yes. Cyprus has transfer pricing rules for related-party transactions above certain thresholds. Companies in groups with cross-border intercompany dealings should obtain transfer pricing advice.
Tax information above is for general guidance only. Rates and rules change and individual circumstances vary. Always verify with a qualified professional before making business or tax decisions.
Get Your Cyprus Tax Strategy Right
Book a free 30-minute consultation and we'll walk you through the tax implications of your Cyprus business structure.
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