Constantinos Markou

Working with private clients, entrepreneurs and SMEs on their international assets and transactions.

[Constantinos Markou @ConstantinosMar]

@TedPillows Cash? T-bills?

[Constantinos Markou @ConstantinosMar]

@thealepalombo Just to point out that the non dom exempts from tax dividend and jnterest income. The rest are taxable under the personal income tax rates. Structuring can help if needed.

[Constantinos Markou @ConstantinosMar]

@Pamborides Λεβέντης

[Constantinos Markou @ConstantinosMar]

@Thebestfigen So true 😂😂

[Constantinos Markou @ConstantinosMar]

@igorhansachat @thealepalombo Out of curiosity, why?

[Constantinos Markou @ConstantinosMar]

@TheGeekGrouch @levelsio In general you don’t need a local bank unless you have to put guarantees for immigration etc

[Constantinos Markou @ConstantinosMar]

@vaggelisdrak @levelsio Its 15% however if you are in tech and earn license fees from software and other intangibles can go down as low as 3%.

[Constantinos Markou @ConstantinosMar]

@TheBig4Tweets @satyanadella 🤣

[Constantinos Markou @ConstantinosMar]

@Citrini7 Great article

[Constantinos Markou @ConstantinosMar]

@compliantvc Where are the GDPR cookies?! A billion euros fine! You will be forced to design GDPR terms and conditions for the rest of your professional life. Rules buddy sorry

[Constantinos Markou @ConstantinosMar]

@Thebiglade Yes

[Constantinos Markou @ConstantinosMar]

@BitcoinNewsCom Come to Cyprus. Flat 8% tax on crypto profits. 0% capital gains tax on profits from shares.

[Constantinos Markou @ConstantinosMar]

@rledbetterCPA I am based in Europe. Sometimes I try to find information on US entities in several states via the local registrar. Websites of 1992. Broken links. Missing updates. What is going on?

[Constantinos Markou @ConstantinosMar]

@PernotLeplay @Microsoft We need to allow small companies to operate free from bureaucracy and over-regulation. We need strong capital markets and risk capital.

[Constantinos Markou @ConstantinosMar]

Υπήρξε πολλή σκέψη. Είτε αυξάνουμε τον φορολογικό συντελεστή ώστε να απομακρυνθούμε ως δικαιοδοσία από διάφορες μαύρες λίστες ως «χαμηλής φορολογίας» και, ταυτόχρονα, να συμμορφωθούμε με τον ελάχιστο κανόνα φορολόγησης 15% για όλες τις εταιρείες, είτε διατηρούμε το 12,5% για τις μικρές εταιρείες και το 15% για τις μεγάλες (με κύκλο εργασιών 750 εκατ.) και ρισκάρουμε να παραμείνουμε σε μαύρες λίστες.

Η μείωση της αμυντικής εισφοράς είναι ιδιαίτερα ευπρόσδεκτη, καθώς πλέον οι τοπικές επιχειρήσεις ανταγωνίζονται επί ίσοις όροις εκείνες των αλλοδαπών (σχετικά) που δραστηριοποιούνται στο νησί. Άλλες εποχές, άλλες ανάγκες.

[Constantinos Markou @ConstantinosMar]

#Cyprus Tax Reform 2026

On 22 December 2025, the Cyprus Parliament approved a comprehensive tax reform effective from 1 January 2026. The reform amends six tax laws and introduces significant changes that may affect your tax position.

Key changes at a glance:
•  Corporate tax rate increased from 12.5% to 15%
•  New personal tax bands — tax-free threshold raised to €22,000
•  Dividend SDC rate reduced from 17% to 5%
•  Deemed dividend distribution rules abolished (from 2026 onwards)
•  New deductions for children, housing & green investments
•  Stamp duty fully abolished
•  New 8% flat tax on crypto disposal gains
•  Earlier filing deadlines for companies & self-employed

What This Means for Non-Cyprus Tax Resident Shareholders

If you are a non-Cyprus tax resident shareholder of a Cyprus company, the reform brings several positive developments:

•  No Cyprus withholding tax on dividends — unchanged, still 0%
•  IP Box regime still available at ~3% effective rate for qualifying IP income
•  Deemed dividend distribution rules abolished — no more forced distributions from 2026 onwards
•  Loss carry-forward extended from 5 to 7 years — more flexibility for companies with volatile income
•  Interest income now subject only to CIT on net profits — SDC on gross interest removed

What This Means for Cyprus Tax Resident Non-Dom Shareholders

If you benefit from the non-domiciled (non-dom) regime, the key points are:

•  Full SDC exemption on dividends and interest — unchanged
•  New option to extend non-dom status beyond the 17-year limit (€250,000 per 5-year extension, up to two periods)

We have prepared a comprehensive guide covering all the changes on our website:

👉 Cyprus Tax Reform 2026 — Complete Guide https://t.co/IdAvEbq7l9

You will also find dedicated guides tailored to your situation:
•  Employees & Salaried Individuals — Tax bands, deductions, TD59 form
•  Business Owners & Shareholders — Dividends, deemed benefits, DDD abolition
•  Companies & Corporate Entities — Corporate tax rate, compliance changes
•  Property Owners & Landlords — Electronic rent, CGT changes, SDC removal
•  #Crypto & Digital Assets — 8% disposal tax, loss limitations

If you have any questions about how these changes affect you or your business, feel free to contact me.

[Constantinos Markou @ConstantinosMar]

@benjaminakar We have had new rates in Cyprus since 1/1/26. The net pay is around 153k in general and 183k for newly residents. If you want I can give you the data to update the app

[Constantinos Markou @ConstantinosMar]

@themotleyfool The difference between a consumer and a producer

[Constantinos Markou @ConstantinosMar]

@themotleyfool Wondering how many cans the C-suite consumes per day. Maybe, just saying maybe, this is their secret 🤫

[Constantinos Markou @ConstantinosMar]

@JackW832 @sweatystartup I came to the realisation that the full faith is on guns and bullets at the end. Prove me wrong.