Notes on Cyprus tax and reporting developments, written for the people who have to act on them. Reviewed annually.
19 October 2026
The 2025 personal tax return: 31 October, 30 November, and a change from 1 November
The 2025 personal return without accounts is due on 31 October 2026, and no interest or charges will be imposed if it is filed and the tax paid by 30 November. From 1 November, a submitted return may no longer reopen. Separately, the zero-VAT basket of fruit, vegetables, infant milk and hygiene products now runs to 31 December 2027.
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5 October 2026
Zero VAT on basic foods: two start dates, two end dates
A new decree zero-rates meat and fish from 1 October 2026 and bread, milk, coffee, sugar and baby food from 12 October, until 31 May 2027. Prepared products stay at 5%, and the separate fruit-and-vegetable basket runs to 31 December 2027.
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21 September 2026
Two deadlines have moved, and one date to watch
Two September announcements move dates that employers had in their calendars: the annual PAYE return for 2025 and the settlement of overdue social insurance contributions. A third date, 13 October, is worth noting for anyone following the pension bill.
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15 September 2026
The pension bill and owner-managed companies: dividends, contributions, and what changes
The draft pension bill would bring dividends of shareholder-employees into insurable earnings and introduce a 15.82% contribution on passive income. What the two measures do, who they reach — and why nothing should be restructured on draft text.
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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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