Deloitte’s Tax Facts 2022

• Every taxpayer’s tool to the tax system in Cyprus

Deloitte has issued its annual tax guide for 2022, "Cyprus Tax Facts 2022".

The publication is a comprehensive guide, offering concise information to businesses and individuals on the Cyprus tax system. The guide covers important provisions of tax legislation, including law amendments voted by the House of Representatives during 2021. This year’s publication comprises of the tax calendar for 2022 and information on the tax obligations arising from Income Tax, Special Contribution for Defence, Capital Gains Tax, VAT and Social insurance and the General Healthcare System. An updated list of double tax treaties is also included.

Over the years, this guide has become the taxpayer’s tool to the tax system in Cyprus, for both businesses and individuals. Antonis Taliotis, Tax & Legal Services Leader at Deloitte Cyprus, comments: "The constant changes to the local and international tax landscape, render necessary the provision of up-to-date tax information for every business and individual. We therefore publish this guide every year with the aim of providing instant access to concise tax information and comprehensive data on Cyprus’ tax legislation. This annual publication is part of our firm's continuous endeavour to provide complete, valid and updated information to taxpayers".

The guide is available in Greek and English at www.deloitte.com/cy/tax-facts-2022, and will soon be published also in print.

Please note that the guide has been written in general terms and therefore cannot be relied on to cover specific situations. For more specific information or tax advice, interested parties can contact Deloitte’s relevant department.