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Cyprus Tax Facts and Figures

September 3, 2016

he Fidescorp Tax Facts and Figures is an annual publication that provides an overview of the tax system in Cyprus, based on the current tax legislation and practice.

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Taxation for Cyprus Tax Resident Individuals

December 1, 2015

Under Cyprus tax legislation, Cyprus tax resident individuals are taxed on all chargeable income accrued or derived from all sources in Cyprus and abroad. An individual who is not a tax resident in Cyprus, is taxed on income accruing or arising only from sources within the Republic. Foreign taxes paid can be credited against the personal income tax liability.

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Cyprus Non Domiciled Tax Resident Individuals

July 1, 2015

On the 9th July 2015, the Cypriot House of Representatives voted a number of significant amendments to the Cyprus tax legislation, further improving the attractiveness of the Cypriot tax system. One of the most important changes made was the introduction of the concept of a non-domiciled resident individual.

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