The rule in force
The standard corporate income tax rate is 15% from 1 January 2026. This briefing revisits an existing change; it does not announce a new amendment on the publication date.
Who should review it
Owners and finance teams using older models for Cyprus companies. We recommend reconciling projected profit, contractual flows and the actual place of management.
The next step
Update tax cost estimates and check any special treatment relevant to the company’s income.
Sources reviewed: 29 October 2026
Effective date: 1 January 2026
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.