VAT on New Property in Cyprus: First Occupation Rule
The five-year rule is gone. A sale now carries VAT if it takes place before first occupation, meaning 18 months of systematic use.
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Updates
Tax and compliance notes.
Tax, VAT, corporate filings and the rules around relocating here.
Sep 2026
Tax
Sep 2026
Tax
5% VAT on a New Home in Cyprus: 2026 Rules
The 130 m² and €350,000 limits, two worked examples, the ten-year condition, and why the old 200 m² rules end on 31 December 2026.
Sep 2026
Corporate
UBO Confirmation 2026 in Cyprus: Deadline 31 December
Every company must confirm its beneficial owners once in the window, even if nothing changed. Miss it and the fine runs up to €5,000.
Sep 2026
Tax
Cyprus Tax Reform 2026 Explained
Corporate tax at 15%, dividend SDC down to 5%, deemed distribution abolished and stamp duty gone, plus the transitional rule that is catching people out.
Sep 2026
Private client
Cyprus Non-Dom Status Explained
What it actually exempts you from, how domicile is decided, how long it lasts, and what the reform changed for people nearing the end of the window.
Sep 2026
Private client
60-Day Tax Residency Rule in Cyprus
All four conditions, and the two that people break without noticing. Plus why the day count is the easiest part.
Sep 2026
Tax
Cyprus VAT Registration: Threshold and When to Register
The threshold, the forward-looking test, and the reverse charge that registers you regardless of turnover.
Sep 2026
Tax
VIES and OSS in Cyprus: Which Applies to You
One reports sales to EU businesses, the other pays the VAT on sales to EU consumers. Plenty of companies need both.
Sep 2026
Corporate
Cyprus UBO Register: What Must Be Filed
Who counts as a beneficial owner, what gets filed, and why the obligation does not end with the first submission.
Sep 2026
Corporate
First Year of a Cyprus Company: Deadlines and Filings
Every registration, return and payment in the first twelve months, in the order they fall due.
Sep 2026
Payroll
What an Employee Costs in Cyprus in 2026
Five employer contributions sit on top of the gross salary, and one of them has no ceiling at all.
Sep 2026
Private client
Paying a Director a Salary in Cyprus
Salary, dividend, or a mix. What each costs the owner of a Cyprus company, and why there is usually a salary at all.
Sep 2026
Private client
What Counts as a Day in Cyprus for Tax Residency
Arrival counts, departure does not. Over a year of frequent travel that convention decides the whole question.
Sep 2026
Relocation
Yellow Slip or Residence Permit in Cyprus?
Which document you need depends on your nationality, not on how long you intend to stay.
Sep 2026
Relocation
Moving to Cyprus from Sweden, Denmark or Norway
The Cyprus side is the easy part. What decides the outcome is how cleanly you stop being resident where you came from.
Deadline reminders
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