Dimitris Troullis
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Author: Dimitris Troullis

On 31 December 2025, the Republic of Cyprus enacted the most extensive tax reform of the last two decades. The new legislation, effective mainly from 1 January 2026, introduces wide-ranging amendments affecting corporate taxation, personal income tax, withholding taxes, defence contribution, capital gains tax, transfer...

In December 2025, the House of Representatives of Cyprus approved amendments to the Income Tax Law of 2002 (Article 33) as part of a broader tax reform initiative. The amendments were published in the Official Gazette on 31 December 2025 and became effective from 1...