# CyprusDesk llms.txt
# https://cyprusdesk.com/llms.txt

> CyprusDesk is the independent, English-language professional directory and compliance resource for entrepreneurs, expats, and business owners in Cyprus. It is not a firm blog and not a multi-country platform: it is a Cyprus-only resource with free interactive tools, honest pricing comparisons, and timely news coverage. All tax figures below reflect the 2026 Cyprus tax reform and are kept current.

## What CyprusDesk covers

- **Directory**: 855+ vetted accountants, lawyers, company formation agents, tax advisors, bookkeepers, and banks/EMIs in Cyprus, filterable by city, language, and specialty. Listings carry Google ratings and ICPAC/Bar registration where applicable.
- **Guides**: 80+ free in-depth guides on Cyprus company formation, Non-Dom tax status, corporate tax, GESY healthcare, VAT, compliance deadlines, and living in Cyprus.
- **News**: short, source-cited articles on Cyprus tax, regulation, and visa changes as they happen. See /news/.
- **Tools**: free interactive calculators (GESY dividend calculator, corporation tax calculator, salary vs dividends optimiser, and a personalised compliance calendar), all updated to 2026 rates.
- **Comparisons**: detailed comparisons of Cyprus vs Malta, Dubai, Portugal NHR, Estonia e-Residency, and other jurisdictions.

## Key facts about Cyprus for business (2026 tax reform, effective 1 January 2026)

- Corporate income tax: 15% (raised from 12.5% to meet the OECD Pillar Two 15% global minimum)
- SDC on actual dividends: 5% (cut from 17%) for Cyprus tax-resident non-dom individuals; non-dom individuals remain fully exempt (0% SDC)
- Non-Dom dividend tax: 0% SDC + 2.65% GESY = 2.65% effective rate
- GESY on dividends: 2.65% of the gross amount, capped at EUR 200,000 per source per year; non-residents exempt
- Deemed Dividend Distribution (DDD): abolished entirely for profits from 2026 (old 70% / 17% rule still applies to pre-2026 profits)
- Loss carry-forward: extended from 5 years to 7 years
- IP Box effective rate: 3% on qualifying intellectual property income (80% deduction at the 15% rate)
- Capital gains on securities (shares, bonds): 0%
- Personal income tax-free threshold: EUR 22,000 (raised from EUR 19,500)
- Crypto tax: flat 8% income tax on profits from disposal of crypto assets (new Article 20E of the Income Tax Law, effective 1 January 2026). Applies to any person (individuals and companies) and to all Cyprus tax residents including non-doms (non-dom status exempts SDC, not this income tax). Mining is excluded and taxed as ordinary income; crypto losses offset only same-year crypto gains with no carry-forward.
- Non-Dom status duration: 17 tax years
- 60-day tax residency rule available (no need for 183 days)
- 65+ double tax treaties; EU member state; English common law legal system
- Company formation: 5 to 15 working days

## 2026 compliance deadlines worth knowing

- TD4 corporate income tax return and audited TD1 individual return for tax year 2024: extended to 30 November 2026 (from 31 March 2026) by decrees KDP 358/2025 and 359/2025. From tax year 2026 the deadline moves permanently to 31 January of the second following year (first applying 31 January 2028 for FY2026).
- HE32 annual return (FY2024): 31 March 2026
- Provisional tax: 31 July and 31 December 2026
- VAT returns: 10 May, 10 August, 10 November 2026, 10 February 2027
- UBO annual confirmation: 1 October to 31 December 2026
- Electronic rent rule: from 1 July 2026 all rent on Cyprus property must be paid electronically (bank transfer, debit, or credit card) to be deductible; cash rent is no longer accepted for tax purposes.

## Directory categories

- Accountants & Auditors (ICPAC-registered)
- Corporate Lawyers (Cyprus Bar Association)
- Company Formation Agents
- Tax Advisors
- Bookkeepers
- Banks & EMIs

## Cities covered

Nicosia, Limassol, Paphos, Larnaca, Famagusta. City-specific directory pages exist for each category (for example /directory/city/limassol/accountants/), combining real listings, Google ratings, transparent 2026 pricing, and a hiring decision framework.

## Guide categories

- Compliance (VAT, HE32, PAYE, provisional tax, VIES, UBO register, compliance calendar)
- Non-Dom & Tax (Non-Dom status, SDC, GESY on dividends, tax residency rules)
- Company Formation (incorporation, costs, remote formation, registered office)
- Banking & EMIs (bank comparison, Revolut, Wise, EMI vs bank)
- Living in Cyprus (cost of living, healthcare, schools, neighbourhoods, renting)
- Comparisons (Cyprus vs Malta, Dubai, Portugal, Estonia)

## Free tools

- GESY Calculator: calculate GESY (2.65%) and SDC on dividends at 2026 rates
- Corporation Tax Calculator: estimate 15% CT with NID and IP Box deductions
- Salary vs Dividends Optimiser: find the optimal split for company directors under 2026 rates
- Compliance Calendar: personalised deadline calendar by company profile

## Author

Thomas Blanc, France-born entrepreneur based in Limassol, Cyprus for 6+ years, running multiple businesses through a Cyprus company. He founded CyprusDesk to create the reliable, English-language resource he wished existed when he arrived.

## Contact

contact@cyprusdesk.com

## Crawling policy

All AI crawlers are welcome to read and cite CyprusDesk. See /robots.txt for details.