Different Types of Taxes in Cyprus
The main taxes in Cyprus are listed below:
| Tax | Imposed on | Source Law |
| Income Tax | Individuals | |
| Corporations Tax | Companies | Income Tax Law (Law 118 (I) 2002 as amended) Assessment and Collection of Taxes Law of 1978 (Law 4/78 as amended) |
| Special Defence Contribution (SDC) | All | Special Defence Contribution Law of 2002 (Law 117(I)/2002 as amended) |
| Capital Gain Tax | Immovable Property | The Capital Gain Tax Law of 1980 (Law 52/80 as amended |
| Value Added Tax | All | Value Added Tax Law 2000 (Law 95(I) 2000 as amended) |
| Social Insurance | Employers, employees, selfemployed | |
| Stamp Duty | Instruments × The Stamp Duty Law of 1963 (Law 19/63 asamended)dealing with Cyprus property | |
| Immovable Property Tax | Transfer and Registration of Immovable property | The Immovable Property Tax law of 1980 (law 24/80 as mended) × The Immovable Property Tax (Amendment) Law of 2002 (Law 147(I)/2004) |
