Cyprus INDIVIDUALS HOUSE
(residential)
(Personal Income Tax) Tax rate Tax form Formal obligations Others Corporate Income Tax (CIT) Tax rate
HOUSE
(vacation)
INDIVIDUALS NON RESIDENTS EU/REST
EU/REST
BUSINESS HOUSE PREMISES (residential)
(vacation)
Personal Income Tax (PIT)
HOUSE
COMPANIES/LEGAL ENTITIES
EU/REST BUSINESS HOUSE PREMISES (residential)
Personal Income Tax (PIT)
HOUSE
(vacation)
NON RESIDENT COMPANIES/ LEGAL ENTITIES EU/REST
EU/REST
EU/REST
BUSINESS HOUSE PREMISES (residential)
(vacation)
HOUSE
BUSINESS PREMISES
Personal Income Tax (PIT)
Personal Income Tax (PIT)
Defence fund on gross rent less 25% from the rent income * 3% Form 601 X
Defence fund on gross rent less 25% from the rent income * 3% Form 601 X
Defence fund on gross rent less 25% from the rent income * 3% Form 601 X
Defence fund on gross rent less 25% from the rent income * 3% Form 601 X
Corporate Income Tax (CIT)
Corporate Income Tax (CIT)
Corporate Income Tax (CIT)
Corporate Income Tax (CIT)
12,5%
12,5%
Tax form Formal obligations Others VAT Tax rate
VAT
VAT
VAT
VAT 19%
VAT
VAT 19%
Tax form Formal obligations Registration
Tax Authorities/VAT Department
Tax Authorities/VAT Department
Waving tax exemption
Zathea - Zoe www.zathea.com.cy INTERNATIONAL COMPARISON. March 2019
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