Notes on Cyprus tax and reporting developments, written for the people who have to act on them. Reviewed annually.
12 August 2026
The 2026 Cyprus tax reform: what actually changed
Cyprus enacted its most significant tax overhaul in more than two decades, in force from 1 January 2026. What changed for companies and individuals — and what deliberately did not.
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12 August 2026
Deemed dividend distribution has been abolished: what it means for company owners
For 2026 profits onwards, a Cyprus company is no longer treated as having distributed profits it retained. This removes a long-standing constraint on reinvestment — but earlier profits still need care.
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12 August 2026
Non-domiciled status and the 50% exemption after the reform
Both reliefs that draw relocating professionals and investors to Cyprus survived the reform intact. What they give you — and why the non-dom advantage is now narrower than it was.
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