Company Taxation

  Under the Cyprus Tax Law (as from 2003) taxation of company profits is based on the income of a company whose management and control is exercised in the Republic.
Tax is charged at the rates specified in the Law for each year of assessment upon the income accruing or arising from sources both within and outside the Republic. At present the company tax rate is 12,5%. 
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Non-Domiciled (non-dom)

  As part of the overall exertion to improve Cyprus’ attractiveness as an international business and financial center, and in order to remain highly compliant as a traditional jurisdiction, the House of Representatives on 16 July 2015 passed a number of new laws.
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Cyprus Holding Co

 

As from 1 May 2004 Cyprus has become a full member of the European Union (EU).

With a view to its accession to the EU Cyprus has effected some major changes to its taxation system as
from 1 January 2003.

 
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SOCIAL INSURANCE & NATIONAL HEALTH INSURANCE SYSTEM

  Increase of Social Insurance Contributions & Implementation of National Health Insurance System
Social Insurance Contributions Increase
As from 1 January 2019, both employer and employee contributions on insurable earnings to the Social Insurance Fund will increase by 0,5% from 7.8% to 8.3%.
Similarly, the contributions paid by self-employed persons will increase by 1%, from 14.6% to 15.6%
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