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01.03.2024
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1 March 2024

Cyprus abolished annual company tax

On Wednesday, February 29, the Parliament of Cyprus held a meeting, as a result of which it was decided to completely abolish the annual fee for companies.

More specifically, 28 MPs voted in favor and 11 against the innovation.

Thus, the proposal submitted for discussion by the members of AKEL parties was approved. The bill provides for the complete abolition of the 350 euro fee, which companies have been paying to the state treasury since 2013. According to the deputies, this decision is deemed fully justified, as the tax was introduced as a measure of economic consolidation of the state. However, this has long been irrelevant. According to the statements of government representatives, the memorandum has expired, which means that the said fee can be immediately canceled.

На Кипре отменили ежегодный налог на компании

Recall that the fee of 350 euros was required to be paid by all companies registered in Cyprus to the state budget no later than June 30 of each year, regardless of whether they have any activities or assets or not.

The €350 annual tax for companies was introduced in Cyprus during the 2013 financial crisis. Thanks to this levy, the state receives around €40-45 million in company tax every year.

Concerning the annual flat fee for companies in Cyprus, the following aspects were taken into account:

  1. If the company is registered after June 30, the newly established company does not receive the obligation to pay the annual duty for 1 year of existence.
  2. Companies in the process of liquidation commenced before the end of June are not liable to pay the fee for the current year.
  3. Under the Companies Law of the Republic of Cyprus, organizations registered in the jurisdiction pay the fee to the Registrar's Department.

Penalties were imposed on the company for late payment of the annual state duty:

  1. 10% if the delay was up to 2 calendar months (until 31.08. - 385 euros);
  2. 30% if the payment was delayed for 2 to 5 months (up to 30.11. in the amount of EUR 490).

Failure to pay the annual fee could lead to the exclusion of the company from the Cyprus Companies Registry, after which the company could no longer file any documents or certificates with the Registrar or request them from the Registrar. If the state fee was not remitted within a year, in addition to the penalties, the company received deregistration and was completely de-registered.

Source: stockwatch.com.cy
Photos: pixabay.com, DOM

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