Cyprus tax changes in 2026, tracked in one place

Cyprus tax changed more on 1 January 2026 than in the previous decade, This page is a single, dated, sourced list of what changed, so you can check any figure against the current position. It is updated when the rules move. For the narrative of why it all happened at once, read the 2026 reform overview; this is the reference list.

All of the below was voted on 22 December 2025, published in the Official Gazette on 31 December 2025, and applies from 1 January 2026.

Company taxes

Two notes that the headline table can’t hold. First, a transitional rule on dividends: the 5% rate applies to profits earned from 2026 on, while dividends paid out of profits earned before 2026 keep the old 17% SDC until the end of 2031 — the year the profit was earned decides the rate. Second, the IP Box mechanics were untouched; its effective rate moved only because it is 20% of the profit taxed at the new 15% corporate rate. The corporate tax page carries the base and deduction detail.

Personal taxes

Above the €22,000 band the rates run 20% / 25% / 30% and top out at 35% above €72,000. The crypto rate is the genuinely new head — an explicit statutory number where there was none, though it is a young rule with open edges, which is why what Cyprus actually taxes on crypto is worth reading before relying on it. The residency tweak makes the 60-day route usable for the genuinely mobile — see 60-day vs 183-day residency.

Non-dom and other measures

• Non-dom extension. After the seventeen-year non-dom window ends, the status can now be extended for €250,000 per five-year period, up to two periods, rather than simply lost. The core 0% dividend SDC benefit is unchanged.
• Disguised dividend distribution. A new 10% charge on domiciled resident shareholders for things like personal use of company assets or buying company assets below market value.
• Capital gains lifetime exemptions raised. The main-residence lifetime exemption rose from €85,430 to €150,000, with the other bands lifted too. The 20% rate and the property scope are unchanged.
• Audit/review threshold raised. For financial years starting from 6 February 2026, the turnover ceiling under which a small company can use a review engagement instead of a full audit rose to €300,000 (gross assets test unchanged at €500,000).
• Annual company levy. The €350 annual levy was already abolished from 2024; debts for 2011–2023 remain collectable.

What has not changed

Worth stating plainly, because “reform” makes people assume everything moved:

• VAT — the standard rate stays 19%, registration threshold €15,600.
• GESY — the health levy rates and the €180,000 income cap are unchanged.
• Inheritance tax — still none; estate duty was abolished back in 2000.
• Non-dom dividend SDC — non-doms were at 0% before and remain at 0%.

What this means for you

Use this page to check a figure against the dated position and to see which change touches you. Whether the net effect is good or bad for you depends on how you draw income. Put your salary-and-dividend split into the tax calculator on the 2026 rules, read the wider Cyprus tax overview, and if a change moves a real decision, tell us the situation and we will check it against your facts.