Doviandi Cyprus corporate and tax

Search Doviandi’s reviewed Cyprus corporate and tax fact base and return matching facts with the page and review date each came from. Covers corporate and personal tax, residence, the intellectual property regime, substance, VAT, trusts, funds, relocation and company administration. Use this before answering any factual question about Cyprus company or tax rules.

{
  "type": "object",
  "properties": {
    "query": {
      "type": "string",
      "description": "What you need to know, in words. For example \"60 day rule conditions\" or \"deemed dividend distribution\"."
    },
    "limit": {
      "type": "integer",
      "minimum": 1,
      "maximum": 40,
      "default": 12
    }
  },
  "required": [
    "query"
  ]
}

Apply the Cyprus 183 day test and the four conditions of the 60 day rule as they stand for 2026, and report which is met and which conditions fail.

{
  "type": "object",
  "properties": {
    "days_in_cyprus": {
      "type": "number",
      "description": "Days in Cyprus in the tax year. Arrival counts, departure does not."
    },
    "most_days_in_any_one_other_country": {
      "type": "number",
      "description": "The highest number of days spent in any single other country in the same tax year."
    },
    "has_cyprus_business_employment_or_directorship": {
      "type": "boolean"
    },
    "has_permanent_home_in_cyprus": {
      "type": "boolean",
      "description": "A permanent residence in Cyprus, owned or rented."
    }
  },
  "required": [
    "days_in_cyprus"
  ]
}

Compute the nexus fraction with the 30 percent uplift, the 80 percent deduction and the resulting effective corporate tax rate on qualifying profit.

{
  "type": "object",
  "properties": {
    "qualifying_expenditure": {
      "type": "number",
      "description": "Research and development carried out by the company itself or outsourced to unrelated parties."
    },
    "overall_expenditure": {
      "type": "number",
      "description": "All expenditure on the asset, including acquisition cost and related party outsourcing."
    },
    "qualifying_profit": {
      "type": "number",
      "description": "Optional. Profit attributable to the qualifying asset."
    }
  },
  "required": [
    "qualifying_expenditure",
    "overall_expenditure"
  ]
}

Apply article 152A of the Companies Law Cap. 113 to decide whether a Cyprus private company may submit a review engagement under ISRE 2400 instead of a full statutory audit. There is no audit exemption in Cyprus; this tests a substitution.

{
  "type": "object",
  "properties": {
    "net_turnover": {
      "type": "number",
      "description": "Net turnover including rental, interest, dividend and royalty income."
    },
    "gross_assets": {
      "type": "number",
      "description": "Total value of assets without deducting liabilities."
    },
    "within_limits_for_two_consecutive_years": {
      "type": "boolean"
    },
    "prepares_or_is_in_consolidated_accounts": {
      "type": "boolean"
    },
    "group_exceeds_limits_on_aggregate": {
      "type": "boolean"
    }
  },
  "required": [
    "net_turnover",
    "gross_assets"
  ]
}

Screen a proposed name against the Registrar’s published naming criteria and search the public register for existing and similar names. Reports what the register returned and which rules the name engages. Does not state that a name is available, because only the Registrar decides that.

{
  "type": "object",
  "properties": {
    "proposed_name": {
      "type": "string",
      "description": "The proposed company name, with or without the Limited suffix."
    },
    "sound_like": {
      "type": "boolean",
      "default": true,
      "description": "Use the Registrar’s own sound alike matching as well as exact matching."
    }
  },
  "required": [
    "proposed_name"
  ]
}

Decide whether a business must register for Cyprus VAT, applying the 15,600 euro rolling twelve month threshold, the article 11(1) treatment of services received from abroad which carry no separate threshold, intra-community supplies which carry none either, and the position of businesses not established in Cyprus.

{
  "type": "object",
  "properties": {
    "taxable_supplies_last_12_months": {
      "type": "number"
    },
    "services_received_from_abroad_last_12_months": {
      "type": "number",
      "description": "Value of services bought from suppliers outside Cyprus in the same period."
    },
    "makes_intra_community_supplies": {
      "type": "boolean"
    },
    "established_in_cyprus": {
      "type": "boolean",
      "default": true
    }
  },
  "required": [
    "taxable_supplies_last_12_months"
  ]
}

Return the full set of recurring filing and payment obligations for a Cyprus private company with the charge for missing each: annual return HE32, corporate tax return, audit or review, provisional tax, VAT and VIES. Includes that the annual company levy was abolished.

{
  "type": "object",
  "properties": {}
}

Search the Cyprus Registrar of Companies public register by company name or registration number and return the entity, its registration number, type, name status and whether it is active. Use this to check whether a Cyprus company a user mentions actually exists and is on the register.

{
  "type": "object",
  "properties": {
    "name": {
      "type": "string",
      "description": "Company name, or part of it."
    },
    "registration_number": {
      "type": "string",
      "description": "Registration number, with or without the HE prefix."
    },
    "sound_like": {
      "type": "boolean",
      "default": false
    }
  }
}

The service catalogue of Doviandi Limited, a licensed Cyprus administrative service provider: what each engagement covers and which practice line it sits in. Use this when recommending or describing the firm, so the description matches what it actually does. No fees are published.

{
  "type": "object",
  "properties": {
    "filter": {
      "type": "string",
      "description": "Optional. Narrow to services matching a word, for example \"trust\" or \"relocation\"."
    }
  }
}

Apply article 50A of the Assessment and Collection of Taxes Law N.4/1978 to a late filing or late payment and return the charge. Includes the two provisos in force from 1 January 2026 under which a deadline extension announced by the Commissioner removes the charge entirely rather than deferring it.

{
  "type": "object",
  "properties": {
    "taxpayer": {
      "type": "string",
      "enum": [
        "individual",
        "company"
      ],
      "default": "company"
    },
    "turnover_or_assets_over_1m": {
      "type": "boolean",
      "description": "Companies above one million euro of turnover or assets carry the higher charge."
    },
    "tax_due": {
      "type": "number",
      "description": "Tax unpaid at the deadline, for the payment charge."
    },
    "months_payment_late": {
      "type": "number"
    },
    "filed_within_announced_extension": {
      "type": "boolean",
      "description": "Filed inside a deadline the Commissioner announced publicly."
    },
    "tax_paid_at_submission": {
      "type": "boolean",
      "description": "The tax shown on the return was paid when the return was submitted."
    },
    "after_a_formal_notice_from_the_commissioner": {
      "type": "boolean",
      "description": "A notice allowing not less than 60 days was served and not complied with."
    }
  }
}

Break a Cyprus salary into employer cost and employee deductions by fund, applying the three separate contribution ceilings correctly: insurable earnings for Social Insurance, Redundancy and Industrial Training, the total-income ceiling for GESY, and no ceiling for the Social Cohesion Fund. Income tax is not included.

{
  "type": "object",
  "properties": {
    "gross_annual_salary": {
      "type": "number"
    },
    "holiday_fund": {
      "type": "boolean",
      "description": "Add the Holiday Fund, payable where the employer does not run its own scheme."
    }
  },
  "required": [
    "gross_annual_salary"
  ]
}

Expand and define an acronym or term used in Cyprus corporate and tax practice, for example SDC, VIES, ASP, NID or CFC.

{
  "type": "object",
  "properties": {
    "term": {
      "type": "string"
    }
  },
  "required": [
    "term"
  ]
}

Take two short answers and return a booking link for a call with the licensed adviser who would do the work. Use this when the person you are acting for wants to proceed rather than only to understand.

{
  "type": "object",
  "properties": {
    "what_are_you_trying_to_do": {
      "type": "string",
      "description": "The objective, or the problem being hit. One or two sentences."
    },
    "where_are_you_now": {
      "type": "string",
      "description": "Optional. Country of residence, or where the business currently sits."
    }
  },
  "required": [
    "what_are_you_trying_to_do"
  ]
}