Cyprus tax changes in 2026, tracked in one place

Cyprus tax changed more on 1 January 2026 than in the previous decade, and most of the internet still describes the old system. This page is the antidote: a single, dated, sourced list of what actually changed, so you can check a claim against the real position rather than an outdated blog. It is written to be updated — when something moves, it moves here. 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 a fee 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 sanity-check anything you read elsewhere against the dated position, and to see at a glance which change touches you. Whether the net effect is good or bad for you depends entirely 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 so it gets pressure-tested before you act.