Cyprus Company Formation in 2026

Cyprus company formation gives you an EU company with a 15% corporate tax rate, no tax on most dividends and share gains it receives, and an IP box that taxes qualifying IP profit at about 3%. Cyprus has more than 65 tax treaties, company law based on English law, and one owner can hold every share from abroad.

The hard part is the paperwork. A Cyprus lawyer must swear the incorporation declaration, the Registrar works in Greek, and every company needs a secretary, a local office and audited accounts. Then come a tax number within 60 days, the beneficial owners within 90 days, and a bank that checks for real activity.

This is where we come in. We form the company ourselves and run your whole Cyprus company registration: the name, your KYC pack, the memorandum and articles, the lawyer's filing, the office and secretary, and the first tax and ownership filings. One team, one price from €1,200, and your company is ready in about a week.

Why Set Up a Company in Cyprus

Founders choose company formation in Cyprus for EU membership, low tax on holding income, a wide treaty network and familiar company law. The headline rate rose to 15% on 1 January 2026, so the savings now come from how the company is structured. Dividends, share gains, IP income and owners who move to Cyprus are where a Cyprus company saves the most.

An EU Company With Access to the Single Market

Cyprus joined the EU in 2004 and has used the euro since 2008. A Cyprus company gets an EU VAT number, sells across the single market and can rely on EU directives, such as the Parent-Subsidiary Directive that removes withholding tax on qualifying dividends between EU group companies. Firms licensed in Cyprus by CySEC or the Central Bank of Cyprus can passport their licence to other EU countries. That is a big reason investment, payment and crypto firms open a company in Cyprus rather than outside the EU.

Low Tax on Dividends, Gains and IP Income

Cyprus company incorporation makes most sense for income the law taxes lightly. Dividends a Cyprus company receives are generally exempt, profits from selling shares and bonds are exempt, and foreign branch profits are exempt, subject to anti-avoidance rules. Qualifying IP income gets an 80% notional deduction, which works out at about 3% at the new 15% rate. Our guide to the Cyprus IP box regime explains which assets qualify.

More Than 65 Double Tax Treaties

Cyprus has tax treaties with 67 countries. In most cases Cyprus charges no withholding tax on dividends, interest or royalties paid to non-residents. The main exceptions are payments to jurisdictions on the EU list of non-cooperative jurisdictions and dividends to related companies in low-tax countries. For a holding company that collects dividends from several countries and pays them on to its owners, this is the main reason founders choose company formation in Cyprus.

Non-Dom Benefits for Owners Who Move

A founder who moves to Cyprus and is not domiciled there pays no Special Defence Contribution on dividends. Domicile for this tax starts only after 17 of the last 20 years as a tax resident, and after that a €250,000 lump sum can buy five more exempt years. Domiciled residents now pay 5% on dividends from 2026 profits, down from 17%. Read more about Cyprus non-dom status.

Company Law Based on English Law

The Companies Law, Cap. 113, is based on the English Companies Act of 1948, and Cyprus courts apply common law principles. Directors' duties, share classes and the memorandum and articles look familiar to banks, investors and lawyers who know UK companies. Contracts and most business are done in English, even though the Registrar works in Greek.

What the 2026 Tax Reform Changed

The reform in force since 1 January 2026 raised the rate but removed several costs. Stamp duty is abolished, the deemed dividend distribution rule no longer applies to profits earned from 2026, and tax losses now carry forward for 7 years instead of 5. The €350 annual levy had already gone from 2024, under Law 25(I)/2024, so a Cyprus company formed today pays no yearly levy.

Types of Companies in Cyprus

Cyprus law allows five company types: a private company limited by shares, a public company limited by shares, two kinds of company limited by guarantee, with or without share capital, and a variable capital investment company for funds. Almost every founder uses the private company. A foreign company can also register a Cyprus branch.

Private Company Limited by Shares

This is the standard company for Cyprus company registration and the one our price is built around. It has 1 to 50 shareholders, at least one director and a secretary, and it cannot offer its shares to the public. Cap. 113 sets no minimum share capital for it, so most companies start with a small capital. Founders use it for trading, holding, IP and licensed businesses. It is the wrong tool only if you plan to raise money from the public. Our guide on how to set up a limited company in Cyprus covers it in detail.

Public Company Limited by Shares

A public company can invite the public to buy its shares and can list on a stock exchange. It needs at least seven members, at least two directors and authorised and issued capital of at least €25,629, and it files an extra form, Form HE5, at incorporation. Few founders need one at the start. Most form a private company and convert it later, when investors or a listing make it worth the cost.

Company Limited by Guarantee

Members of a guarantee company promise to pay a set amount if it is wound up, and that promise is the limit of their liability. The Registrar registers it with or without share capital. It suits clubs, associations and charities. It is the wrong choice for a business with investors, because there are no ordinary shares to give them.

Variable Capital Investment Company

This is a fund vehicle whose capital rises and falls as investors join and leave. It is used for investment funds, which CySEC licenses and supervises on top of company law. A founder with a normal trading or holding business never needs one.

Branch of an Overseas Company

A company formed abroad can register a place of business in Cyprus as an overseas company. A branch is not a separate legal person, so the parent carries its debts, and it files audited financial statements each year. It is the wrong choice if you want Cyprus tax residence, treaty access or a separate EU entity, because a subsidiary gives you all three.

Holding Companies and SPVs

Most Cyprus holding structures are the same private company used in a particular way. A holding company receives exempt dividends and exempt gains on shares, and in most cases pays dividends on to non-resident owners with no withholding tax. Our guide to holding company formation in Cyprus covers the holding route, and what an SPV is explains single-asset vehicles.

Cyprus Company Formation for Non-Residents

Cyprus company formation for non-residents is open to founders from almost any country. Neither Cap. 113 nor the Registrar sets a residency or nationality rule for shareholders or directors, and no step needs a trip to Cyprus. What needs planning is where the company is managed and, if you want to move, the route for work permits.

No Residency Rule for Owners or Directors

One person abroad can hold every share and act as the only director. The company still needs a secretary aged 18 or older and a registered office in Cyprus. A sole director can also be the secretary only where the company has one shareholder and one director. The secretary and the office are arranged at formation as part of our price, so the local presence is in place on the day of filing.

Where the Company Is Managed

Cyprus treats a company as tax resident if it is managed and controlled in Cyprus. Since 2023 a company incorporated in Cyprus is also resident by default, and from 2026 that applies unless a tax treaty says otherwise. If every board decision is taken in your home country, that country may claim the company too, and the tie-breaker rule in the tax treaty decides. Real board meetings in Cyprus, with directors who can decide, keep the position clean and support a Cyprus tax residency certificate.

Setting Up Without Travel

You do not need to travel to register a company in Cyprus. Passports and proof of address are certified in your own country, documents from abroad usually need an apostille, and the Cyprus lawyer swears the HE1 declaration before the court for you. The memorandum and articles are signed in front of a witness, who confirms the signatures in a declaration, and the company is filed through the Registrar's e-filing system.

Hiring Staff or Moving to Cyprus

A company with mostly non-EU owners can apply to be a company of foreign interests, which can employ non-EU staff, owners included. Under the rules in force in 2026, it needs an investment of at least €200,000 brought into a Cyprus-licensed credit institution, real office premises rather than a virtual office, and a gross salary of at least €2,500 a month for highly paid staff. Money held with an EMI does not count for the €200,000 test. Read our guide to the foreign interest company in Cyprus.

Read more: setting up a company as a non-resident.

Industries That Use Cyprus Companies

Company formation in Cyprus is common in financial services, fintech, crypto, shipping and holding structures. Regulators, banks and advisers on the island know these sectors well. For a licensed business, the company comes first and the licence application follows, so the two are best planned together.

Investment Firms and Forex Brokers

CySEC licenses Cyprus Investment Firms under MiFID II, and the licence can be passported across the EU. Brokers, portfolio managers and investment advisers open a company in Cyprus first and then apply for the licence. Read how to get a Cyprus Investment Firm licence or start a forex brokerage company in Cyprus.

Payments, E-Money and Fintech

The Central Bank of Cyprus licenses payment institutions and electronic money institutions, and both can passport across the EU. Fintech founders often pair a Cyprus licence with an IP box structure for the software they build. Our guide to fintech company formation in Cyprus covers the licence path.

Crypto and Digital Assets

CySEC is the authority for crypto-asset service providers under MiCA, the EU's crypto regulation. A crypto business forms a Cyprus company, builds its AML framework and then applies for authorisation, which can be passported across the EU. Read our guide to crypto company formation in Cyprus.

Shipping and Ship Management

Cyprus runs a tonnage tax system. Qualifying ship owners, charterers and managers pay tax on the net tonnage of their ships instead of corporate tax, and the regime runs until 31 December 2029. See how to set up a ship management company in Cyprus.

Holding, IP and Software

Holding companies use the dividend and gains exemptions. Software and tech companies use the IP box for income from patents and copyrighted software, while trademarks and other marketing IP do not qualify. Our guide to an IP holding company explains how the structure works.

How to Register a Company in Cyprus

To register a company in Cyprus, the name is approved first, then a Cyprus lawyer files Form HE1, the memorandum and articles and the witness declaration at the Department of Registrar of Companies and Intellectual Property. We run every step for you, and with a complete file your Cyprus company incorporation is done in about a week.

Before You Start

Decide four things before your Cyprus company incorporation is filed: who owns the shares and in what split, who the director and the secretary are, what the company will do, and where the board will meet. If the activity needs a licence from CySEC or the Central Bank of Cyprus, plan the licence before the company. Our company formation checklist lists the decisions in order.

We Check and Approve the Name

We check your name against the register and against trademarks first, so the application is not refused. The Registrar charges €10 for each proposed name, plus €20 per name for faster processing, and an approved name is reserved for six months. A private company name ends in Limited or Ltd, and some words need consent. You can search the Cyprus company register before you choose.

We Prepare the KYC Pack and the Documents

Before filing, we verify every shareholder, director and beneficial owner and build one KYC pack that the lawyer, the Registrar and the bank can all use. We draft the memorandum and articles, which set out the share structure and the company's rules. The Registrar works in Greek, so we arrange certified translations where a document is in another language.

We File the Company Through a Cyprus Lawyer

Cyprus law requires the entrusted lawyer to sign Form HE1, the statutory declaration, and swear it before the court. We work with Cyprus-registered lawyers who do this for you. The lawyer files Form HE1, the memorandum and articles and the witness declaration through e-filing. The Registrar fee is €165, plus €100 for accelerated processing, and both sit inside our price.

We Collect the Certificate of Incorporation

Once the Registrar approves the filing, the company exists and has its registration number. We order the certificate of incorporation and the certified copies a bank asks for, such as the certificates of directors and secretary, shareholders and registered office.

We Handle the Post-Registration Filings

Company registration in Cyprus is followed by these filings. The company registers with the Tax Department for a tax number within 60 days, files its beneficial owners with the Registrar within 90 days, and registers for VAT once it passes the threshold or sells services to EU businesses. If it hires, it also registers as an employer with the Social Insurance Services. We file the first tax and ownership registrations as part of your setup.

Read more: how to register a company online.

Documents Needed for Cyprus Company Registration

For Cyprus company registration you send identity, address and source of funds documents for every shareholder, director and beneficial owner, plus the company details and a short business plan. We send you one list, check each document before it is certified, and build the KYC pack once for the lawyer, the Registrar and the bank.

For Each Shareholder, Director and Beneficial Owner

• Passport: A clear, valid passport, certified in your country.
• Proof of address: A recent utility bill or bank statement in your name.
• CV or professional profile: Especially for directors and anyone in a licensed business.
• Source of funds and wealth: Documents that show where the money for the company comes from.
• Bank or professional reference: Often asked for by the bank rather than the Registrar.

For the Company

We need the proposed names, the activity, the share capital and how it is split, the directors and the secretary, and the registered office address. A short business plan explains what the company will sell, to whom, and how money will move. The bank asks for the same plan later, so writing it once, properly, saves time at both stages.

For a Corporate Shareholder

If another company will hold the shares, we need its certificate of incorporation, its constitution, its registers of directors and shareholders, a recent certificate of good standing and the details of its own beneficial owners. Documents from abroad usually need an apostille and, if they are not in English or Greek, a certified translation.

Why Clean Documents Save Time

Most delays in Cyprus incorporation come from documents, not from the Registrar. A passport copy that is not certified, an old utility bill or a vague source of funds note sends the file back. We check every item before it is certified, so the lawyer files once and the bank reviews the same pack. Our guide to what documents you need to set up a company covers the general rules.

Cyprus Company Setup Cost in 2026

Cyprus company formation with us starts from €1,200 for a standard private company. A realistic first year, with the accounts, audit, annual return and a business account, comes to about €4,000 to €7,000. Trusts, foundations, funds, regulated and high-risk structures are quoted separately.

Our price includes the structure advice, your KYC pack, the memorandum and articles, the name approval and Registrar fees, the Cyprus lawyer's HE1 declaration and filing, the registered office and secretary at formation, the tax number registration and the first beneficial ownership filing.

The Registrar figures are official. The accounting, audit and tax return figures are planning ranges from published market pricing, and your written quote is what counts. The first audit falls after the first financial year ends, so part of this budget is often paid in year two.

First-Year Cost by Company Profile

A quiet holding company sits near the bottom of these ranges, and a trading company with staff near the top.

Read more: company formation costs by country.

How Long Cyprus Company Formation Takes

Cyprus company formation takes about a week with us from a complete file. The Registrar does not publish a standard processing time, so the pace is set by the owner checks, the documents and whether the accelerated service is used. The tax number, the ownership filing and the bank account follow in the weeks after.

Cyprus Company Setup Timeline

Plan for four stages in your Cyprus company setup. The KYC pack comes first and takes a few days when the documents are clear. Name approval follows. Then the lawyer swears the HE1 and files the company, and the accelerated service, for €100 more, speeds up the Registrar's review. Once the certificate is issued, the post-registration filings start: the tax number within 60 days and the beneficial owners within 90 days.

What Slows Cyprus Incorporation Down

Several layers of ownership, documents that need an apostille or a translation, a name that needs consent and a complex source of funds all add time. A licensed activity adds the regulator's own timeline on top. Sending complete, certified documents at the start is the best way to keep the whole Cyprus incorporation inside one week.

When the Account Opens

Our banking partners review the same KYC pack, so the account usually opens within days of the company existing. A local bank takes longer, because each bank runs its own review of the owners and the business plan. Starting the bank file during the company formation in Cyprus means both finish close together.

Tax and Compliance After Company Registration in Cyprus

After company registration in Cyprus, the company pays 15% corporate tax on its taxable profit, files audited or reviewed accounts and a yearly tax return, confirms its beneficial owners each year and registers for VAT and social insurance when it needs to. None of it is hard once the dates sit in one calendar.

Corporate Tax at 15%

The standard rate has been 15% since 1 January 2026. From the same date, all interest income of a company is taxed at 15% with no Special Defence Contribution, and rental income is taxed only at 15% after expenses. Exempt income, such as most dividends received and gains on shares, stays exempt. The notional interest deduction on new equity can cut taxable profit by up to 80% of the profit that equity finances.

Tax Returns and Provisional Tax

The company pays provisional tax in two equal instalments, on 31 July and 31 December of the tax year. From tax year 2026, the return and the final payment are due by 31 January of the second year after it, so 31 January 2028 for 2026. Losses can be carried forward for 7 years.

VAT Registration and Returns

VAT is charged at 19%, with reduced rates of 9%, 5% and 3%. A company registers once its taxable supplies pass €15,600 in 12 months, or are expected to within the next 30 days. A company that sells services to businesses in other EU countries must register whatever its turnover. Returns are filed quarterly.

Audit, Accounts and the Annual Return

Every Cyprus company files audited financial statements with its tax return. For financial years starting on or after 6 February 2026, a very small company with turnover under €300,000 and gross assets under €500,000 for two years in a row can have a review by a licensed auditor instead. The annual return, Form HE32, costs €20 when filed within 28 days of its date, and late penalties are capped at €150 plus fees.

Beneficial Owners Register

New companies file their beneficial owners within 90 days of incorporation and report changes within 45 days. Every company confirms its owners each year between 1 October and 31 December. Fines start at €200 plus €100 a day, up to €20,000, so we make the first filing at setup. Our page on the Cyprus UBO register explains the rules.

Social Insurance and Employer Registration

A company that hires registers with the Social Insurance Services. For 2026 the employer pays 8.8% social insurance, 2% to the Social Cohesion Fund, 1.2% to the Redundancy Fund, 0.5% to the training fund, 2.9% to the health system and 8% to the Holiday Fund unless exempt. Social insurance is capped at earnings of €68,904.

Economic Substance and the Shell Company Rules

Cyprus has no stand-alone economic substance law like the ones zero-tax centres passed in 2019. Substance still matters in three places: tax residence through management and control, access to treaties and the IP box, and the bank. Since 2018 the Central Bank of Cyprus has told banks to avoid or closely review shell companies, meaning companies with no real presence and no real economic activity. A board in Cyprus, an office the company uses, audited accounts and documented business keep your company well outside that definition.

The first two items are part of our setup. The rest repeat every year, together with provisional tax and any VAT returns, and the annual return and the yearly ownership confirmation are the ones most often missed by a company that trades little. Put them in one calendar on the day the company is formed.

Business Banking for Cyprus Companies

A Cyprus company needs an account before it can trade, and this step needs preparation. Local banks review new companies with owners abroad carefully, charge for due diligence and can take weeks. Our banking partners open multi-currency accounts remotely in days, and we build the file during your Cyprus company formation.

Local Banks in Cyprus

Bank of Cyprus publishes its tariff. Its June 2026 commissions and charges for international business customers list a €500 enhanced due diligence fee for new customers, a monthly maintenance fee of €50 for an active company incorporated in the EEA and review fees of €500 to €2,000. Eurobank, which merged with Hellenic Bank on 1 September 2025, also opens company accounts. Both apply the Central Bank's shell company guidance, so slow reviews and refusals are common for new companies with no local activity.

Faster Accounts Through Our Banking Partners

We work with regulated banking partners that open multi-currency business accounts for Cyprus companies in days, remotely and with no minimum balance. They are payment institutions and EMIs, not banks, and their plans cost about €30 to €100 a month. They review the same KYC pack as the company, so we prepare the file once and make the introduction. If these accounts are new to you, read what an EMI account is, or see how we plan Cyprus company formation with a bank account.

A Cyprus bank still makes sense for a company with staff, premises or a loan, and for the €200,000 investment a company of foreign interests must hold with a credit institution. For most founders abroad, our partners are the faster start, and a local account can follow once the company trades.

Read more: best banks for Cyprus companies.

Cyprus vs Malta, Ireland and the UK

Malta and Ireland are the other EU options we form companies in, and the UK is the low-cost choice outside the EU. Cyprus is strongest for holding, IP and treaty-based structures. Ireland has the lower trading rate, Malta the lower effective rate after refunds, and the UK the lowest cost to form and run.

Cyprus company formation has the lowest starting price of the three EU options with us. The right choice depends on where your profit comes from, whether trading profit, dividends and gains, or IP income. It also depends on whether you need to be inside the EU and whether you plan to move.

Cyprus vs Malta

Malta's headline rate is 35%, but the 6/7ths shareholder refund brings the effective rate on trading profit to about 5%. The refund follows a dividend and a claim, so cash comes back later. Cyprus is simpler, with 15% paid once and exempt dividends and gains for holding structures. Read our Malta company formation guide and our comparison of Cyprus vs Malta for company formation.

Cyprus vs Ireland

Ireland's 12.5% trading rate is lower than the Cyprus rate of 15%, and Ireland suits a company with real trading operations and staff there. An Irish company needs one director resident in the EEA or a €25,000 bond. Cyprus is the stronger choice for holding companies, IP income and owners who want non-dom status. See our Ireland company formation guide.

Cyprus vs the UK

A UK company costs far less to form, from €350 with us, and Companies House works fast. But the UK is outside the EU, its main rate is 25% and VAT is 20%. Choose the UK for low-cost trading outside the EU, and Cyprus when you need an EU company. Read our UK company registration guide.

Who a Cyprus Company Is Wrong For

Cyprus company formation is not the right answer for every founder. If the lowest cost is the priority, a UK company costs less to form and run. If you want a lower rate on ordinary trading profit, Ireland's 12.5% is lower than Cyprus's 15%, as our guide to the lowest corporate tax in Europe shows. If you want 0% tax, Cyprus is not that, and an offshore company in a Crown Dependency, or a UAE free zone company with qualifying income, fits better.

It is also a poor fit if you will run everything from your home country, with no board or office in Cyprus. Your home country may tax the company anyway, and the bank may see a shell. A very small business with little profit may find the yearly audit or review and the secretary costly compared with what it saves. And a business that needs a licence, such as an investment firm, should plan the licence first, because the company alone does not let it trade.

Common Mistakes When Setting Up a Company in Cyprus

Most problems with Cyprus company registration come from old information and missed dates, not from the law itself. These are the mistakes we see most often, and each one is easy to avoid with a little planning.

Planning on the Old 12.5% Rate

Many guides and older quotes still show 12.5%. The rate has been 15% since 1 January 2026, which adds €2,500 of tax on every €100,000 of taxable profit. Budgets, transfer prices and investor models built on the old rate are wrong from day one. Plan on 15%, then look at what still lowers the bill legally: exempt dividends and share gains, the IP box at about 3% on qualifying income and the notional interest deduction on new equity.

Running the Company Entirely From Home

If every decision is taken in your home country, that country can claim the company as its own tax resident, and the Cyprus treaty benefits may not apply. The bank may also treat the company as a shell under the Central Bank's guidance and refuse or close the account. Hold board meetings in Cyprus, keep proper minutes, and appoint at least one director there who makes real decisions. Plan this before we file the company.

Missing the 90-Day Beneficial Owner Filing

New companies must file their beneficial owners within 90 days of incorporation. Fines start at €200 plus €100 a day, up to €20,000, and they can apply to the company and to each officer. Founders often assume the Registrar takes the owners from the incorporation forms. It does not, because the beneficial owners sit on a separate register. The 90 days run from the date of incorporation, not from the day the bank account opens or the company starts trading. We file the first ownership return during setup and put the yearly confirmation, from 1 October to 31 December, in your calendar.

Waiting for €15,600 Before Registering for VAT

The €15,600 threshold applies to taxable supplies, but a company that sells services to businesses in other EU countries must register whatever its turnover. Late registration costs €85 for each month of delay. Register before the first EU invoice, so your customers can apply the reverse charge and your invoices are correct. The same care applies if the company buys goods from other EU countries above €10,251.61 in a year, which also triggers registration. We check your sales and purchases with you before the company trades, because the registration date decides which invoices must carry Cyprus VAT.

Leaving the Audit Out of the Budget

Every Cyprus company files audited accounts, or a review if it is very small. Founders who budget only for the formation are then surprised by a yearly audit bill of about €1,200 to €2,000 for a small company, as a planning range. A very small company may qualify for a review instead, which is lighter but still needs a licensed auditor. Put the audit, the accounts and the €20 annual return in the first-year budget from the start. Filing the HE32 on time also keeps the company clear of late penalties and strike-off notices from the Registrar.

Bottom Line

Cyprus company formation gives you an EU company with 15% corporate tax, exempt dividends and share gains, an IP box at about 3% on qualifying income, more than 65 tax treaties and non-dom benefits for owners who move. The trade-offs are a mandatory secretary and office, audited accounts, a Cyprus lawyer for the filing and banks that check for real activity.

Among the EU countries we form in, Cyprus no longer has the lowest rate on ordinary trading profit, because Ireland's 12.5% is lower. Its strength is structure: holding companies, IP and software, licensed financial firms, shipping and founders who plan to move to Cyprus. If that is your case, company formation in Cyprus is one of the best value choices among the EU countries we form in.

We form the company ourselves through our Cyprus company incorporation service, from €1,200, with the lawyer's filing, the Registrar fees, the office and secretary at formation and the first tax and ownership filings included. Your company is ready in about a week, and our banking partners open the account in days from the same file. Tell us what the company will do, and we get it done.

Sources

• Department of Registrar of Companies and Intellectual Property, Applying to incorporate a company (2026)
• Department of Registrar of Companies and Intellectual Property, Choosing a company name (2026)
• Department of Registrar of Companies and Intellectual Property, Company incorporation forms and fees (2026)
• Department of Registrar of Companies and Intellectual Property, Directors and secretary (2026)
• Department of Registrar of Companies and Intellectual Property, Register of beneficial owners deadlines (2026)
• PwC Worldwide Tax Summaries, Cyprus taxes on corporate income (reviewed 4 August 2026)
• PwC Worldwide Tax Summaries, Cyprus corporate residence (reviewed 4 August 2026)
• PwC Worldwide Tax Summaries, Cyprus tax credits and incentives, IP box and NID (reviewed 4 August 2026)
• PwC Worldwide Tax Summaries, Cyprus withholding taxes and treaties (reviewed 4 August 2026)
• PwC Worldwide Tax Summaries, Cyprus other taxes, VAT and social contributions (reviewed 4 August 2026)
• PwC Worldwide Tax Summaries, Cyprus tax administration (reviewed 4 August 2026)
• EY Global Tax News, Cyprus enacts major tax reform legislation (7 January 2026)
• EY, Cyprus Tax Facts 2026
• Deloitte Cyprus, Abolishment of the annual fee from 2024 onwards (22 March 2024)
• KPMG Cyprus, Failure to submit annual returns with the Registrar of Companies (February 2025)
• Bank of Cyprus, Commissions and charges for International Business Units customers (June 2026)
• Companies Registration Office Ireland, Company officers and the EEA director rule (2026)