ARTICLES  

Cyprus taxes due by the end of 2017 and early 2018

    The following taxes are due for payment:-
  1. The second installment of the temporary tax for the fiscal year 2017. This tax is payable by the 31 December 2017.
  2. The payment of the second semester of 2017 of the Special Defence Contribution on rental income for which nothing has been withheld at source. This tax is payable by the 31 December 2017.
  3. For Cyprus tax residents the Special Defence Contribution in relation to the deemed distribution for the year 2015. This tax is payable by the 31 January 2018.

Latest news

Changes in the withholding payment of Special Defense and GESY contributions

Changes in the withholding payment of Special Defense and GESY contributions on payable rents of legal entities. The Cyprus tax authorities inform that a legal entity which pays rent to an individual to 30 of June and to 31 of December of a given year, is now liable to pay the special contributio...…

Published: Wednesday 28 February, 2024

Revised Double Tax treaty between Cyprus and France

A revised treaty for avoidance of double taxation between Cyprus and France was signed on 11 December 2023 replacing the previous Treaty of 1981. The main provisions of the Treaty are as follows: Dividends: 0% withholding tax if the beneficial owner of the dividend is a com...…

Published: Wednesday 21 February, 2024

Cyprus – Croatia Double Tax Treaty

The double tax treaty between Cyprus and Croatia was signed on 17 October 2023 and ratified on 27 October 2023. Following the ratification by Cyprus, the treaty will be in effect in the year following the year in which the ratification process in the Republic of Croatia is also completed. It will...…

Published: Tuesday 23 January, 2024