Tax & Vat & Other info

Cyprus TAX & VAT & Other Information​

A&C CHRISTOFI LTD, a professional services company, through its knowledge, experience, and people, offers to its clients, both local and international, a broad range of fully integrated and high-quality services. We operate under the moto that  “Your Business is Our Concern”. Cyprus is known world-wide for the advantages that it offers both individuals and corporations, mainly from tax perspective.

PERSONAL INCOME TAX

An individual is a tax resident in Cyprus if he/she is physically present in Cyprus for an aggregate period exceeding 183 days.

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SPECIAL CONTRIBUTION

Individuals and pensioners working in Cyprus have the responsibility to pay taxes according to their monthly special.

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IMMOVABLE PROPERTY TAX

The registered owner is liable for this annual tax which is based on the  market value of the immovable property.

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DEFENCE CONTRIBUTION

The special contribution for defense applies only to income earned by Cyprus tax residents. Non-tax residents are exempt from special contribution for defense.

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PROPERTY TRANSFER FEES

The purchaser will be liable to pay the following transfer fees for the property acquired when this is registered in his/her name at the Land Registry Office.

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CORPORATION TAX

A company managed and controlled in Cyprus is considered a tax resident and is liable to tax on income arising both from sources within and outside Cyprus.

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SHIPPING

As from 24th March 2010, the Tonnage Tax System (TTS) was introduced with the Merchant Shipping (Fees & Taxing Provisions) Law 44(I) of 2010 .

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CAPITAL GAINS TAX

Capital Gains Tax is charged at the rate of 20% on gains arising from the disposal of immovable property located in Cyprus, pursuant to local regulations.

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COMPANY REGISTRAR

To maintain good reputation, companies are registered in the Companies Registry. Since June 2011, all companies are registered in Cyprus .

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INHERITANCE TAX

Inheritance Tax has been abolished with effect from 1st January 2000, and is no longer imposed.

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STAMP DUTIES

There are several documents on which a duty needs to be paid to the Tax Authorities.

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SOCIAL INSURANCE

Social insurance Contribution (SICs) are payable by the employer, employees, and self-employed persons.

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TRUST AND FUNDS

A trust is established by an individual and is a means whereby property is held by one or more persons for benefits .

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TAX SUBMISSION DATES

Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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VALUE ADDED TAX

Taxable persons charge VAT on their taxable supplies (output VAT) and are charged.

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Tax Fact 2023