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Cyprus Tax Reform effective from 1st January 2026
Key points for Companies: Introduction of tax for Crypto gains Higher Transfer Pricing local file thresholds The Corporate tax rate increases from 12.5% to 15% Losses carry forward extension from 5 years to 7 years Special mode for taxation for approved share -based schemes Extension of 120% super deduction for R&D expenditure on intangible assets up to 2030 Tax rate of 10% applied on disguised dividends Changes in Special Defence Contributions: Deemed Dividend Distributi
2 days ago
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