塞浦路斯政府宣布了一項新的稅務居住地框架，增加了一項新的「重大利益中心」測試，允許與塞浦路斯有重大經濟和個人聯繫的個人即使未達到 183 天和60 天的門檻，也有資格成為稅務居民。非居住稅制度將繼續實行，但正在考慮徵收與英國匯款基礎收費類似的年度收費。此外，未分配利潤的視同股利分配規則也將被廢除，而企業稅率將從 12.5% 提高至經合組織 (OECD) 的全球最低標準 15%。該措施仍在討論中，預計將於2026納稅年度生效。

CYPRUS: Tax residency reforms announced

The Cypriot government has announced a new tax residency framework, adding a new 'centre of vital interests'  test to allow individuals with significant economic and personal ties to Cyprus to qualify as tax residents even if they do not meet the 183-day and 60-day thresholds. The non-domiciled tax regime will remain in place, but an annual charge similar to the UK's remittance basis charge is being considered. Also, the deemed dividend distribution rules for undistributed profits are being abolished, while the corporate tax rate will increase from 12.5 per cent to the OECD global minimum 15 per cent. The measures are still under discussion and areexpected to take effect from the 2026 tax year.

Sources:
Kinanis
Totalserve
Cyprus Mail