IBCCS TAX

23/10/2026

Cyprus Non-Dom Eligibility: Do You Qualify?

Qualifying for Cyprus Non-Dom status involves more than simply becoming a Cyprus tax resident.

Domicile of origin, domicile of choice and the 17/20 deemed-domicile rule all play an important role in determining eligibility - particularly for returning residents.

Our latest guide explains the key rules, exceptions and considerations for individuals planning their tax position in Cyprus.

At IBCCS TAX, we support clients with Non-Dom eligibility assessments, tax residency and international tax planning.

Read the full guide: https://ibccs.tax/blog/cyprus-non-dom-eligibility/

Cyprus Non-Dom eligibility explained: domicile of origin, domicile of choice, 20-year exceptions and the 17/20 deemed-domicile rule.

23/10/2026

Looking for an established route to second citizenship without a relocation requirement?

Dominica’s Citizenship by Investment Programme has been operating since 1993, offering international investors and families a structured route to citizenship through either a government contribution or approved real estate.

With qualifying investment starting from US$200,000, it remains one of the more accessible established Caribbean CBI options.

But choosing a citizenship programme should go beyond the headline investment. Family structure, source of wealth, tax residency, business interests and long-term mobility objectives should all form part of the assessment.

Our latest guide explains the costs, investment routes, requirements and application process.

Read the full guide: https://ibccs.tax/blog/dominica-citizenship-by-investment-costs-requirements-and-process/

IBCCS TAX supports international investors and families with citizenship and residency planning as part of a wider cross-border strategy.

22/10/2026

Let's connect in Lugano!

Our IBCCS TAX Cyprus and Georgia teams will be attending Plan ₿ Forum 2026 on 23-24 October.

We'll be available for meetings before, during and after the Forum, from 23-25 October, to discuss international taxation, corporate structuring, relocation and potential business partnerships.

Will you be in Lugano? Get in touch to arrange a meeting with our team!

Read more: https://ibccs.tax/blog/ibccs-tax-plan-b-forum-2026-lugano/

Meet IBCCS TAX at Plan ₿ Forum 2026 in Lugano on 23–24 October. Connect with our Cyprus and Georgia teams to discuss tax planning, relocation and business.

21/10/2026

Planning Your Cyprus Tax Position for 2027? Consider Non-Dom Status.

Cyprus Non-Dom status offers significant tax advantages for qualifying individuals, including SDC exemptions on dividends and passive interest.

However, eligibility depends on tax residency, domicile history and the 17-out-of-20-year rule.

For those considering relocation or reviewing their tax arrangements for 2027, early planning matters. Assessing eligibility, preparing documentation and obtaining confirmation of Non-Dom status can take time.

Our latest guide explains the benefits, eligibility requirements and key rules under the 2026 tax framework.

Read the full guide: https://ibccs.tax/blog/cyprus-non-dom-status/

At IBCCS TAX, we assist individuals with Non-Dom eligibility assessments, applications and international tax planning.

20/10/2026

Cyprus IR1 2025: Deadline Extension Announced

The Cyprus Tax Department has confirmed that no interest or penalties will apply until 30 November 2026, provided the 2025 Personal Income Tax Return (IR1) is submitted and any outstanding taxes and contributions are paid by that date.

Important: The statutory deadline remains 31 October 2026. From 1 November, changes to the status of previously submitted returns may be restricted due to the transition to Tax For All (TFA).

Read our IR1 filing guide: https://ibccs.tax/blog/cyprus-personal-income-tax-return-2025-ir1/

At IBCCS TAX, we assist individuals with income tax return preparation, submission and compliance.

Need assistance with your IR1? https://ibccs.tax/cy/accounting-services/income-tax-return-for-individuals/

19/10/2026

Attending Plan ₿ Forum 2026 in Lugano? Let's connect!

On 23-24 October, IBCCS TAX will be joining the international Bitcoin and technology community at Plan ₿ Forum in Switzerland.

Our Cyprus and Georgia teams will be represented by:

• Cezary Zieniuk - Founder, IBCCS TAX
• Jowita Jablonska Jabłońska - Managing Partner, Cyprus
• Ketevan Aghoshashvili - Managing Partner, Georgia
• Gvantsa Kvintradze - Director of Business Development, Georgia

We look forward to connecting with entrepreneurs, investors, technology founders and potential partners to explore opportunities in international taxation, corporate structuring, relocation and cross-border business expansion.

Will you be there? We'd be pleased to meet, exchange perspectives and discuss potential cooperation.

📩 Get in touch to arrange a meeting with our team in Lugano.

Read more about our participation: https://ibccs.tax/blog/ibccs-tax-plan-b-forum-2026-lugano/

15/10/2026

Tax planning for 2027 starts with understanding the Cyprus tax framework in place today.

Our latest guide brings together the key areas businesses, professionals and internationally mobile individuals should have on their radar:

✅ Corporate and personal income tax
✅ VAT
✅ Tax residency and non-dom rules
✅ SDC, GHS and Social Insurance
✅ Capital gains, rental income and other key tax considerations
✅ Filing and compliance requirements

A practical overview of Tax in Cyprus in 2026 - and a useful reference point when reviewing your position for the year ahead.

🔗 https://ibccs.tax/blog/tax-in-cyprus/

At IBCCS TAX, we support businesses and individuals with Cyprus tax advisory, compliance and international structuring.

12/10/2026

Strong local insight combined with international business experience creates real value for businesses operating across borders.

We are pleased to share a recent interview with Ketevan Aghoshashvili, Managing Partner and Head of Finance and Tax at IBCCS TAX Georgia, featured in The Women Today.

Drawing on her experience across tax administration, financial leadership, business advisory and international business, Ketevan discusses how technical expertise needs to be connected with the commercial realities businesses face.

The interview also explores Georgia as a market for international businesses, the importance of getting market entry, tax and operational structures right from the outset, and the value of combining international perspective with a strong understanding of local realities.

This approach reflects how we work across IBCCS TAX - looking beyond individual tax or compliance questions to understand the broader business context behind them.

🔗 Read the full interview: https://www.thewomentoday.com/interviews/ketevani-aghoshashvili/

Ketevani Aghoshashvili explores tax policy, finance and leadership, sharing insights on business growth and doing business in Georgia.

09/10/2026

As we move closer to year-end, a timely compliance reminder for Cyprus companies.

The Cyprus Registrar has extended the period until 31 December 2026 for companies concerned by outstanding HE32 Annual Returns and corresponding Financial Statements to regularise their position.

Importantly, this is not a new general HE32 deadline for all Cyprus companies. It relates to the specific compliance exercise concerning overdue statutory filings.

For directors, shareholders and international groups with Cyprus entities, this is a good time to review whether:

✅ Annual Returns are up to date
✅ Financial Statements have been filed where required
✅ any historic filing gaps remain unresolved

At IBCCS TAX, we can assist with reviewing a company’s Registrar position and coordinating the accounting, Financial Statements, audit support and corporate filings required to bring it up to date.

Read our latest overview: https://ibccs.tax/blog/cyprus-company-strike-off-he32-deadline/

Cyprus companies with overdue HE32 Annual Returns and corresponding Financial Statements have until 31 December 2026 to comply. Learn about the strike-off risk and what to do next.

08/10/2026

15% is the headline. The actual Cyprus corporate tax position can be more nuanced.

As 2026 moves towards year-end, it is worth revisiting what the current corporate tax framework means in practice.

Cyprus corporate tax is charged on taxable profit - not turnover, and taxable profit may differ significantly from the accounting result.

Depending on the company, the final position may also be affected by:

✅ qualifying dividend and share disposal exemptions
✅ tax losses, now generally available for carry-forward for 7 years
✅ the Notional Interest Deduction on qualifying new equity
✅ the Cyprus IP Box regime
✅ transfer pricing and related-party transactions
✅ the accuracy of the company’s provisional tax estimate

The 15% rate is therefore only the starting point. Our guide provides a practical overview of the Cyprus corporate tax framework for 2026, including exemptions, deductions, filing requirements and key compliance considerations.

Read the full guide: https://ibccs.tax/blog/cyprus-corporate-tax-2026/

At IBCCS TAX, we support Cyprus and international businesses with tax advisory, accounting, compliance and corporate structuring.

We Turn Challenges into Opportunities.