From 1 January 2026, Cyprus implemented its most significant tax overhaul in over two decades, raising the corporate income tax rate to 15%, cutting dividend tax for resident individuals to 5%, abolishing stamp duty and the deemed dividend regime for future profits, as well as introducing new rules on tax residency, crypto taxation, and share-based remuneration. Below is a practical breakdown of what changed for individuals and corporates, including transitional rules you mus