+357 25 202 900 info@enwenterprise.com Home About us Services Taxation About Cyprus News & Publications Contact us Sitemap Services > Services Company Registration Services Cyprus Company Formation International Business Registration Re-domiciliation of Companies Formation of branches Formation of Trusts Corporate and Administration Services Corporate Services Administration Services Provision of Nominee Services Telephone, Fax & Email Services Offices and Virtual Offices Accounting and Tax Services Accounting Services Financial Services Corporate Tax Services Tax Services for Individuals VAT Services LATEST NEWS Announcement 2/11/2021 Reporting economic substance in British Virgin Islands 2021 Annual Levy extension The Cyprus UBO Registry DMCC (Dubai Multi Commodities Centre) Free Zone ENW ENTERPRISE NETWORK We provide services for individuals, companies, group of companies and High Net Worth Individuals (HNWI) including the incorporation of companies, provision of nominee services, advice on optimal tax structures, effective provision of company administration and accounting, trust, fiduciary and other related services. CONTACT INFO 40 Kimonos Street 3095, Limassol - Cyprus Tel: +357 25 202 900 Fax: +357 25 202 901 Email: info@enwenterprise.com Contact Form / Location © Copyright ENW Enterprise Network Ltd 2021. All rights reserved.

+357 25 202 900 info@enwenterprise.com Home About us Services Taxation About Cyprus News & Publications Contact us Sitemap Individuals Tax Rates > Taxation > Individuals Tax Rates An individual is considered to be resident if he is present in the Republic for a period exceeding 183 days in a tax year. Tax resident individuals are taxed in Cyprus on their worldwide income. Non-resident individuals are taxed in Cyprus only on their income arising or accruing in Cyprus. TAX RATES Taxable Income € Tax Rate % 0-19,500 0 19,501 – 28,000 20 28,001 – 36,300 25 36,301 – 60,000 30 60,001 and over 35 (this rate is applicable as from the year 2011 onwards) If the income from employment exceeds €100.000 per annum, a 50% deduction is allowed for such income for the first 5 years of employment. This deduction is given both to Cypriots and non-Cypriots only in the case where prior to their employment in Cyprus the individual was not a Cyprus tax resident. Capital gains information LATEST NEWS Announcement 2/11/2021 Reporting economic substance in British Virgin Islands 2021 Annual Levy extension The Cyprus UBO Registry DMCC (Dubai Multi Commodities Centre) Free Zone ENW ENTERPRISE NETWORK We provide services for individuals, companies, group of companies and High Net Worth Individuals (HNWI) including the incorporation of companies, provision of nominee services, advice on optimal tax structures, effective provision of company administration and accounting, trust, fiduciary and other related services. CONTACT INFO 40 Kimonos Street 3095, Limassol - Cyprus Tel: +357 25 202 900 Fax: +357 25 202 901 Email: info@enwenterprise.com Contact Form / Location © Copyright ENW Enterprise Network Ltd 2021. All rights reserved.