Evidentrust News Archives

Cyprus IP Box Regime 2026: A Practical Guide for Tech Founders and Software Companies

Kyriacos Socratous2026-10-20T12:30:27+03:0005/10/2026|Evidentrust News|

For software companies, SaaS founders and businesses developing eligible intellectual property, the Cyprus IP Box can substantially reduce corporate income tax on qualifying profits. The regime provides an 80% deduction from qualifying profits, calculated using the modified nexus approach. With Cyprus's standard corporate income tax rate at 15% from 1 January 2026, this can produce an effective corporate tax rate of 3% on the relevant net IP income where the nexus fraction is [...]

Cyprus Transfer Pricing 2026: New Local File Thresholds, SIT and Documentation Rules

Kyriacos Socratous2026-10-20T12:31:57+03:0011/09/2026|Evidentrust News|

Cyprus introduced important changes to its transfer pricing framework from 1 January 2026, including substantially higher thresholds for the preparation of a Cyprus Local File and an expanded connected-person rule. The amendments were introduced through Law 244(I)/2025, published in the Official Gazette on 31 December 2025, and form part of the wider Cyprus tax reform effective from 1 January 2026. For many Cyprus companies, the increased thresholds will reduce the requirement to prepare a full [...]

Cyprus Non-Dom vs Holding Company: Which Structure Suits You? (2026 Guide)

Kyriacos Socratous2026-10-08T10:30:47+03:0010/09/2026|Evidentrust News|

This article is for general information only and does not constitute tax, legal or professional advice. Seek advice specific to your circumstances before making any structuring decisions. If you are considering Cyprus as a business or personal base, two structures come up in almost every conversation: the Cyprus non-domicile (non-dom) regime and the Cyprus holding company. These are often discussed separately, but in practice, they work together. Understanding when you need one, the [...]

Cyprus vs Dubai vs Italy: A 2026 Comparison for UK Relocators

Kyriacos Socratous2026-09-01T10:53:04+03:0024/08/2026|Evidentrust News|

For UK HNWIs choosing a relocation destination after the April 2025 non-dom abolition, Cyprus, Dubai and Italy each offer materially different propositions. Cyprus suits EU residency with tax efficiency through Cyprus relocation packages, a 17-year non-dom regime, the simplified 60-day tax residency rule, and the 15% corporate rate. Dubai suits zero personal tax for individuals willing to leave the EU entirely — 0% personal tax, 9% corporate tax, no EU access. Italy now requires [...]

Cyprus Ltd Setup for UK Consultants: When It Makes Sense

Kyriacos Socratous2026-07-13T15:15:39+03:0017/08/2026|Evidentrust News|

A Cyprus Ltd makes sense for UK consultants in three specific situations and is the wrong answer in several others. The Cyprus corporate tax rate is 15% from 1 January 2026 — up from 12.5%, but still among the most competitive in the EU and reduced to roughly 2.5% on qualifying IP income via the Cyprus IP Box. For a UK consultant invoicing international clients and willing to base their operations in Cyprus, [...]

Relocating to Cyprus With a Family: Step-by-Step Checklist

Kyriacos Socratous2026-07-13T14:38:42+03:0010/08/2026|Evidentrust News|

Happy family carrying cardboard boxes from empty room. Two little daughters helping parents with relocation in new apartment or house. Mortgage, relocation and moving day concept Relocating to Cyprus with a family typically takes four to six months end-to-end and involves four parallel workstreams that must be sequenced correctly—tax residency and immigration, schools and education, healthcare and insurance, and banking and money. Families considering Cyprus relocation packages should begin planning nine to twelve [...]

Cyprus IP Box Regime 2026: How to Pay 3% Tax on Qualifying IP Income

Kyriacos Socratous2026-09-01T10:53:20+03:0030/07/2026|Evidentrust News|

Cyprus offers an 80% exemption on qualifying intellectual property profits under the IP Box regime. With the corporate income tax rate of 15% following the 2026 reform, companies with qualifying IP income pay an effective rate of approximately 3%. The regime survived the 2026 tax overhaul unchanged, and remains one of the most competitive IP tax incentives available within the European Union. This guide explains how the Cyprus IP Box works in 2026, what qualifies, [...]

UK Non-Dom Abolition: What Changed in April 2025 and What to Do

Kyriacos Socratous2026-07-13T13:32:29+03:0009/07/2026|Evidentrust News|

The UK abolished the long-standing non-domicile regime on 6 April 2025. The remittance basis was replaced by a 4-year Foreign Income and Gains (FIG) exemption available only to new UK residents who have not been UK-resident for the prior ten tax years. Long-resident UK non-doms now face worldwide income and gains taxation as it arises. Time-limited transitional reliefs exist including a Temporary Repatriation Facility (TRF) but the broad direction is clear and the [...]

Cyprus Holding Companies in 2026: A Practical Guide to Structure, Substance and Tax

Kyriacos Socratous2026-09-01T10:53:27+03:0019/06/2026|Evidentrust News|

This article is for general information only and should not be treated as tax, legal or professional advice. Tax law changes frequently and the application of any rule depends on your specific circumstances. Please take professional advice before acting on anything in this article. Cyprus has been one of Europe’s most established holding company jurisdictions for over two decades. The 2026 tax reform — the most significant overhaul of Cyprus tax law since [...]

Payroll Compliance in Cyprus: A 2025 Guide

Kyriacos Socratous2025-11-06T13:44:51+02:0006/11/2025|Evidentrust News|

Managing Payroll Compliance is one of the most critical responsibilities for any business operating in Cyprus. From tax obligations and employee benefits to reporting requirements and labor laws, maintaining compliance ensures that organizations operate smoothly and legally. In today’s evolving business environment, Payroll Compliance is more than just timely salary payments—it encompasses adherence to Cyprus HR laws, proper deductions, accurate reporting to authorities, and protection of both employer and employee rights. With updated legislation in 2025, HR [...]

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