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Tax Law -Tax Facts

In this section you will find extensive information about the Cypriot tax system.

Please either use the main menu on the left or click below to go to the relevant section (quicker):

(updated mid-2005)

Income Tax | Defence Fund Contribution | Social Cohesion Fund | Social Insurance | Capital Gains Tax | Immovable Property Tax | Stamp Duty | Stock Exchange Special Levy | Value Added Tax | Ship Management Services | Shipping | Double Taxation Agreements | Tax Calendar

Full texts of the Relevant Laws can be downloaded here:

Income Tax Law, 2002 (as amended, 2004)  

International Collective Investments Schemes Law 1999 and 2000

International Trusts Law, 1992

Partnership and Business Names Law

Special Contribution for the Defence Laws, 2002 (as amended, 2003)

(updated Feb' 06)
Important Note: to view the latest versions, click on the Refresh button while holding the Ctrl key down.

If you have difficulty in downloading the Tax Treaties/Laws, please contact us. We will send them to you.

The full text of Cyprus's Tax Treaties can be downloaded here:

 
Cyprus - Austria
 
Cyprus - Lebanon
 
Cyprus - Austria Final Protocol
 
Cyprus - Macedonia
 
Cyprus - Belarus
 
Cyprus - Malta
 
Cyprus - Belgium
 
Cyprus - Mauritius
 
Cyprus - Bulgaria
 
Cyprus - Moldova
 
Cyprus Bulgaria Final Protocol
 
Cyprus - Montenegro
 
Cyprus - Canada
 
Cyprus - Poland
 
Cyprus - People's Republic of China
 
Cyprus - Romania
 
Cyprus - Croatia
 
Cyprus - Russian Federation
 
Cyprus - Czechoslovakia
 
Cyprus - Serbia
 
Cyprus - Denmark
 
Cyprus - Singapore
 
Cyprus - Egypt
 
Cyprus - Slovenia
 
Cyprus - France
 
Cyprus - South Africa
 
Cyprus - France Final Protocol
 
Cyprus - South Africa Final Protocol
 
Cyprus - Germany
 
Cyprus - Sweden
 
Cyprus - Germany Final Protocol
 
Cyprus - Syria
 
Cyprus - Greece
 
Cyprus - Tajikistan
 
Cyprus - Hungary
 
Cyprus Thailand
 
Cyprus - Hungary Final Protocol
 
Cyprus - Thailand Final Protocol
 
Cyprus - India
 
Cyprus - Turkmenistan
 
Cyprus - Ireland
 
Cyprus - UK
 
Cyprus - Italy
 
Cyprus - Ukraine
 
Cyprus - Italy Final Protocol
 
Cyprus - USA
 
Cyprus - Kurkystan
 
Cyprus - Uzbekistan
 
Cyprus - Kuwait
 

(updated Jan 2006)

Download here our Company Brochures:

 
Company Profile & Services (pdf)
 
Why Cyprus? (pdf) 
 
Investment Holding Structures (pdf)
 
Cypriot Holding Company Structures (pdf)
 
International Trading & Other Structures (pdf)


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