{"id":1431,"date":"2023-04-07T14:39:03","date_gmt":"2023-04-07T11:39:03","guid":{"rendered":"http:\/\/emerland.com\/?page_id=1431"},"modified":"2023-09-25T11:59:08","modified_gmt":"2023-09-25T08:59:08","slug":"cyprus","status":"publish","type":"page","link":"https:\/\/emerland.com\/he\/cyprus\/","title":{"rendered":"\u05e7\u05e4\u05e8\u05d9\u05e1\u05d9\u05df"},"content":{"rendered":"

\"\"<\/div><\/div><\/div>
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\"https:\/\/emerland.com\/wp-content\/uploads\/2023\/06\/world-class-hub.webp\"<\/span><\/div><\/div><\/div><\/div>
<\/div>

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<\/p>\n

\u05d2\u05df \u05e2\u05d3\u05df \u05d0\u05d9\u05e8\u05d5\u05e4\u05d9 \u05e9\u05dc \u05de\u05de\u05e9, \u05e9\u05de\u05d4\u05d5\u05d5\u05d4 \u05e0\u05e7\u05d5\u05d3\u05ea \u05de\u05e2\u05d1\u05e8 \u05d1\u05d9\u05df \u05d4\u05de\u05d6\u05e8\u05d7 \u05dc\u05d1\u05d9\u05df \u05d4\u05de\u05e2\u05d1\u05e8 \u05d5\u05de\u05e1\u05e4\u05e7 \u05d2\u05d9\u05e9\u05d4 \u05e0\u05d5\u05d7\u05d4 \u05dc\u05db\u05dc \u05e7\u05e6\u05d5\u05d5\u05ea \u05e2\u05d5\u05dc\u05dd.<\/p>\n

\n<\/div>

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\u05d0\u05e7\u05dc\u05d9\u05dd<\/span>\u05d2\u05df \u05e2\u05d3\u05df \u05e9\u05d8\u05d5\u05e3 \u05e9\u05de\u05e9<\/span><\/span><\/h3><\/header>
<\/div>
<\/p>\n

\u05d7\u05d5\u05e4\u05d9\u05dd \u05de\u05e8\u05d4\u05d9\u05d1\u05d9\u05dd, \u05e2\u05de\u05e7\u05d9\u05dd \u05de\u05d9\u05d5\u05e2\u05e8\u05d9\u05dd, \u05d4\u05e8\u05d9\u05dd \u05e0\u05d9\u05e9\u05d0\u05d9\u05dd \u05d5\u05e2\u05e8\u05d9\u05dd \u05e7\u05d5\u05e1\u05de\u05d5\u05e4\u05d5\u05dc\u05d9\u05d8\u05d9\u05d5\u05ea. \u05d0\u05dc\u05d4 \u05d4\u05dd \u05d4\u05e0\u05d5\u05e4\u05d9\u05dd \u05d4\u05e6\u05d9\u05d5\u05e8\u05d9\u05d9\u05dd \u05e9\u05dc \u05e7\u05e4\u05e8\u05d9\u05e1\u05d9\u05df. \u05d5\u05db\u05d5\u05dc\u05dd \u05e0\u05d4\u05e0\u05d9\u05dd \u05de\u05d9\u05d5\u05ea\u05e8 \u05de-300 \u05d9\u05de\u05d9 \u05e9\u05de\u05e9 \u05d1\u05e9\u05e0\u05d4.<\/p>\n

\n<\/div>

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\"https:\/\/emerland.com\/wp-content\/uploads\/2023\/06\/paradise-1.webp\"<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
\"Young<\/span><\/div><\/div><\/div><\/div>
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\u05de\u05e8\u05db\u05d6 \u05e2\u05e1\u05e7\u05d9\u05dd<\/span>\u05e1\u05d1\u05d9\u05d1\u05d4 \u05d0\u05e8\u05d2\u05d5\u05e0\u05d9\u05ea \u05d3\u05d9\u05e0\u05de\u05d9\u05ea<\/span><\/span><\/h3><\/header>
<\/div>
<\/p>\n

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\n<\/div>

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\u05de\u05e9\u05e4\u05d7\u05d4<\/span>\u05e1\u05d1\u05d9\u05d1\u05d4 \u05d9\u05d3\u05d9\u05d3\u05d5\u05ea\u05d9\u05ea \u05dc\u05de\u05e9\u05e4\u05d7\u05d5\u05ea<\/span><\/span><\/h3><\/header>
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<\/p>\n

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\n<\/div>

<\/div><\/div><\/div><\/div>
\"Happy<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
  • \u05ea\u05e9\u05ea\u05d9\u05d5\u05ea \u05de\u05d5\u05d3\u05e8\u05e0\u05d9\u05d5\u05ea<\/span><\/li>
  • \u05db\u05dc\u05db\u05dc\u05d4 \u05d5\u05de\u05d9\u05e1\u05d5\u05d9<\/span><\/li>
  • \u05ea\u05d5\u05e9\u05d1\u05d5\u05ea \u05e7\u05d1\u05e2<\/span><\/li><\/ul>
    \r\n\t\t\t
    <\/p>\n

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    \n<\/div><\/div>\r\n\t\t<\/div>

    \r\n\t\t\t
    <\/p>\n

    \u05db\u05dc\u05db\u05dc\u05ea \u05d4\u05d9\u05d5\u05e8\u05d5 \u05d4\u05de\u05e9\u05d2\u05e9\u05d2\u05ea \u05e9\u05dc \u05e7\u05e4\u05e8\u05d9\u05e1\u05d9\u05df \u05d5\u05e9\u05d9\u05e2\u05d5\u05e8\u05d9 \u05d4\u05de\u05e1 \u05d4\u05e0\u05d5\u05d7\u05d9\u05dd \u05d1\u05de\u05d9\u05d5\u05d7\u05d3 \u05d4\u05e0\u05d4\u05d5\u05d2\u05d9\u05dd \u05d1\u05d0\u05d9 \u05de\u05d9\u05d8\u05d9\u05d1\u05d9\u05dd \u05d4\u05df \u05e2\u05dd \u05d0\u05e0\u05e9\u05d9\u05dd \u05e4\u05e8\u05d8\u05d9\u05d9\u05dd \u05d5\u05d4\u05df \u05e2\u05dd \u05e2\u05e1\u05e7\u05d9\u05dd.<\/p>\n

    \n<\/div><\/div>\r\n\t\t<\/div>

    \r\n\t\t\t
    <\/p>\n

    \u05e8\u05db\u05d9\u05e9\u05ea \u05e0\u05db\u05e1 \u05d1\u05e7\u05e4\u05e8\u05d9\u05e1\u05d9\u05df \u05de\u05d6\u05db\u05d4 \u05d0\u05ea \u05d4\u05de\u05e9\u05e4\u05d7\u05d4 \u05db\u05d5\u05dc\u05d4 \u05d1\u05de\u05e2\u05de\u05d3 \u05e9\u05dc \u05ea\u05d5\u05e9\u05d1\u05d5\u05ea \u05e7\u05d1\u05e2 \u05e8\u05e9\u05de\u05d9\u05ea \u05d1\u05d0\u05d9. \u05de\u05e2\u05de\u05d3 \u05d6\u05d4 \u05de\u05e7\u05e0\u05d4 \u05dc\u05db\u05dd \u05db\u05e0\u05d9\u05e1\u05d4 \u05dc\u05e7\u05e4\u05e8\u05d9\u05e1\u05d9\u05df \u05dc\u05dc\u05d0 \u05d5\u05d9\u05d6\u05d4, \u05db\u05de\u05d5 \u05d2\u05dd \u05d2\u05d9\u05e9\u05d4 \u05dc\u05db\u05dc\u05dc \u05d4\u05de\u05e2\u05e8\u05db\u05d5\u05ea, \u05d4\u05d4\u05d8\u05d1\u05d5\u05ea \u05d5\u05d4\u05e9\u05d9\u05e8\u05d5\u05ea\u05d9\u05dd \u05d4\u05d0\u05d9\u05db\u05d5\u05ea\u05d9\u05d9\u05dd \u05e9\u05dc \u05d4\u05d0\u05d9. \u05db\u05dc \u05d0\u05dc\u05d4 \u05d4\u05d5\u05e4\u05db\u05d9\u05dd \u05d0\u05ea \u05d4\u05de\u05d3\u05d9\u05e0\u05d4, \u05d4\u05d7\u05d1\u05e8\u05d4 \u05d1\u05d0\u05d9\u05d7\u05d5\u05d3 \u05d4\u05d0\u05d9\u05e8\u05d5\u05e4\u05d9, \u05dc\u05d1\u05d7\u05d9\u05e8\u05d4 \u05d4\u05de\u05d5\u05e9\u05dc\u05de\u05ea \u05e2\u05d1\u05d5\u05e8 \u05e0\u05ea\u05d9\u05e0\u05d9\u05dd \u05d6\u05e8\u05d9\u05dd \u05e9\u05de\u05e2\u05d5\u05e0\u05d9\u05d9\u05e0\u05d9\u05dd \u05d1\u05e8\u05d9\u05dc\u05d5\u05e7\u05d9\u05d9\u05e9\u05df.<\/p>\n

    \n<\/div><\/div>\r\n\t\t<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

    \u05dc\u05d9\u05de\u05e1\u05d5\u05dc<\/span>\u05d9\u05e2\u05d3 \u05e9\u05d5\u05e7\u05e7 \u05d7\u05d9\u05d9\u05dd<\/span><\/span><\/h3>
    \u05dc\u05d9\u05de\u05e1\u05d5\u05dc \u05d4\u05d5\u05dc\u05db\u05ea \u05d5\u05de\u05e1\u05ea\u05de\u05e0\u05ea \u05db\u05d0\u05d7\u05d3 \u05de\u05d9\u05e2\u05d3\u05d9 \u05d4\u05de\u05d2\u05d5\u05e8\u05d9\u05dd \u05d4\u05de\u05d1\u05d5\u05e7\u05e9\u05d9\u05dd \u05d1\u05d9\u05d5\u05ea\u05e8 \u05d1\u05e7\u05e4\u05e8\u05d9\u05e1\u05d9\u05df. \u05d7\u05d5\u05e4\u05d9 \u05d4\u05d6\u05d4\u05d1 \u05d4\u05d0\u05d9\u05e0\u05e1\u05d5\u05e4\u05d9\u05d9\u05dd \u05d5\u05d4\u05d4\u05e8\u05d9\u05dd \u05d4\u05de\u05dc\u05db\u05d5\u05ea\u05d9\u05d9\u05dd \u05d4\u05dd \u05d4\u05e8\u05e7\u05e2 \u05d4\u05de\u05d5\u05e9\u05dc\u05dd \u05dc\u05e9\u05dc\u05dc \u05e4\u05e2\u05d9\u05dc\u05d5\u05d9\u05d5\u05ea \u05d9\u05d3\u05d9\u05d3\u05d5\u05ea\u05d9\u05d5\u05ea \u05dc\u05de\u05e9\u05e4\u05d7\u05d5\u05ea, \u05d4\u05d7\u05dc \u05d1\u05de\u05e1\u05dc\u05d5\u05dc\u05d9 \u05d4\u05dc\u05d9\u05db\u05d4, \u05e8\u05db\u05d9\u05d1\u05d4 \u05e2\u05dc \u05d0\u05d5\u05e4\u05e0\u05d9\u05d9\u05dd \u05d5\u05d8\u05d9\u05e4\u05d5\u05e1 \u05d5\u05db\u05dc\u05d4 \u05d1\u05e1\u05e4\u05d5\u05e8\u05d8 \u05de\u05d9\u05dd \u05d5\u05d0\u05e4\u05d9\u05dc\u05d5 \u05e1\u05e7\u05d9.<\/div><\/header><\/div><\/div><\/div>
    <\/div><\/div><\/div><\/div><\/div>
    <\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
    <\/div>

    ACTIVITIES, CULTURE & NIGHTLIFE<\/span>\u05d7\u05d9\u05d9 \u05d9\u05d5\u05e7\u05e8\u05d4 \u05e7\u05d5\u05e1\u05de\u05d5\u05e4\u05d5\u05dc\u05d9\u05d8\u05d9\u05d9\u05dd<\/span><\/span><\/h3><\/header>
    <\/div>
    <\/p>\n

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    \n<\/div>

    <\/div><\/div><\/div><\/div>
    \"https:\/\/emerland.com\/wp-content\/uploads\/2023\/06\/MicrosoftTeams-image-1.webp\"<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
    <\/div>

    \u05d6\u05e7\u05d0\u05e7\u05d9 - \u05dc\u05d9\u05de\u05e1\u05d5\u05dc \u05d4\u05d7\u05d3\u05e9\u05d4<\/span>\u05d9\u05e2\u05d3 \u05de\u05d1\u05d8\u05d9\u05d7<\/span><\/span><\/h3><\/header>
    <\/div><\/div><\/div><\/div>
    <\/div><\/div><\/div><\/div><\/div>
    \n
    \n
    \n \n \n <\/svg>\n <\/div>\n<\/div>\n\n<\/div>
    <\/div><\/div><\/div><\/div>
    <\/p>\n

    \u05d4\u05e4\u05e8\u05d5\u05d9\u05e7\u05d8\u05d9\u05dd \u05d4\u05d7\u05d3\u05e9\u05d9\u05dd \u05e9\u05dc \u05d0\u05de\u05e8\u05dc\u05e0\u05d3 \u05de\u05de\u05d5\u05e7\u05de\u05d9\u05dd \u05d1\u05d0\u05ea\u05e8\u05d9\u05dd \u05d0\u05e1\u05d8\u05e8\u05d8\u05d2\u05d9\u05d9\u05dd \u05d1\u05e8\u05d5\u05d1\u05e2 \u05d6\u05e7\u05d0\u05e7\u05d9 \u05d4\u05de\u05ea\u05e4\u05ea\u05d7 \u05e9\u05d1\u05dc\u05d9\u05de\u05e1\u05d5\u05dc. \u05e8\u05d5\u05d1\u05e2 \u05d6\u05e7\u05d0\u05e7\u05d9, \u05e9\u05e0\u05de\u05e6\u05d0 \u05d1\u05de\u05e8\u05d7\u05e7 \u05d3\u05e7\u05d5\u05ea \u05e0\u05e1\u05d9\u05e2\u05d4 \u05d4\u05df \u05de\u05de\u05e8\u05db\u05d6 \u05d4\u05e2\u05d9\u05e8 \u05d5\u05d4\u05df \u05de\u05d7\u05d5\u05e3 \u05d4\u05d9\u05dd, \u05d4\u05d5\u05dc\u05da \u05d5\u05e6\u05d5\u05d1\u05e8 \u05de\u05d5\u05e0\u05d9\u05d8\u05d9\u05df \u05db\u05d9\u05e2\u05d3 \u05d4\u05d7\u05dd \u05d1\u05d9\u05d5\u05ea\u05e8 \u05e9\u05dc \u05d4\u05e9\u05e7\u05e2\u05d5\u05ea \u05d7\u05db\u05de\u05d5\u05ea \u05d1\u05de\u05e8\u05db\u05d6 \u05d4\u05d0\u05d5\u05e8\u05d1\u05e0\u05d9 \u05d4\u05d3\u05d9\u05e0\u05de\u05d9 \u05d1\u05d9\u05d5\u05ea\u05e8 \u05e9\u05dc \u05e7\u05e4\u05e8\u05d9\u05e1\u05d9\u05df.<\/p>\n

    \n<\/div>

    <\/div><\/div><\/div><\/div><\/div><\/div>
    <\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

    Real estate investment<\/span>Taxes FAQ<\/span><\/span><\/h3><\/header>
    <\/div>
    Taxes that you will have to pay when buying a property in Cyprus<\/div>
    <\/p>\n
      \n
    • Stamp Duty:<\/strong> Payment for the property is to be settled within a period of 30 days subsequent to the signing of the sales contract, following which the transfer of said agreement to the Land Register may proceed. The registration process must be completed no later than two months from the date the contract is finalized. A fee of 0.15{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} will be levied on the initial 170,860 euros of the property’s purchase price, while 0.2{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} will be applied to any amount surpassing the aforementioned threshold. The maximum stamp duty is capped at \u20ac20,000 per agreement.<\/li>\n
    • Property Transfer Fee:<\/strong> This pertains to the renewal of real estate ownership, so when acquiring a new property, this fee is not applicable. In the primary market, buyers are exempt from the payment of any title fees, resulting in a 0{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} rate. Similarly, no transfer fees are imposed for the issuance of a new title deed in cases of existing ownership, which may be construed as a form of renewal. The transfer fees, as outlined below, do not apply if the acquisition is subject to Value Added Tax (VAT). A 50{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} discount is applicable to the stipulated transfer fees. Furthermore, a 0.4{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} levy is applicable to property disposals in Cyprus, including sale of shares in companies that directly or indirectly own properties on the island. For immovable property disposals, the 0.4{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} levy is calculated based on the agreed consideration, while share disposals in companies that own immovable property in Cyprus, the 0.4{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} levy is based on the last assessed value of the property owned by the company whose shares are being sold, as determined by the Land Registry.<\/li>\n<\/ul>\n

      \n<\/div>

      <\/div>[bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”Value of Property (\u20ac)” details=”Transfer Fee Rate ({747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8})” url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”up to 85,000″ details=”3″ url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”from 85,001 to 170,000″ details=”5″ url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”from 170,001 and over” details=”8″ url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details]
      <\/div>
      <\/p>\n
        \n
      • VAT:<\/strong> The current VAT rate for residential properties in Cyprus is 5{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} for properties up to 200m\u00b2 and 19{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} for anything above that. Additionally, buyers of real estate can qualify for a reduced rate of 5{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} in 10 years following the initial purchase. If the property is used for rental purposes, the 5{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} VAT rate does not apply. In such cases the applicant is initially required to pay VAT at the standard rate of 19{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} and subsequently submit an application to the relevant state department. Upon confirmation of the eligibility for benefits by the VAT department, VAT is recalculated at a preferential rate of 5{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8}.\u202fLand plots can also be subject to VAT. All necessary documents must be submitted within six months from the date of signing the sales agreement.<\/li>\n<\/ul>\n

        \n<\/div><\/div><\/div>

        Taxes that the property owner will have to pay<\/div>
        <\/p>\n
          \n
        • Local property tax:<\/strong> In Cyprus, annual property tax has not been imposed since 2016. However, it is important to note that annual taxes to the local municipality do apply. This payment is subject to varying rates, typically ranging from 1{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} to 2{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8}. The specific tax rate and payment schedule are determined by each municipality independently.<\/li>\n<\/ul>\n

          \n<\/div><\/div><\/div>

          Additional Payments<\/div>
          <\/p>\n

          Furthermore, as an owner of a property in Cyprus, there are several additional payments to be aware of, including:<\/p>\n

          – Garbage Collection:<\/strong> Levied to cover costs associated with local waste collection services.<\/p>\n

          – Sewer Tax:<\/strong> Imposed to contribute to the maintenance and operation of the sewer systems.<\/p>\n

          – Property rental income tax:<\/strong> Tax is applicable on income earned through real estate rental. The rate ranges between 0 to 35{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} of the profit. As many additional factors come into play when working out income tax, we recommend scheduling a brief meeting to discuss the matter in more detail.<\/p>\n

          For income tax rates, please see below:<\/p>\n

            \n
          • Income Tax<\/strong>
            \nRental income is taxed under income tax at the below rates together with any other taxable income. (see note 1)<\/li>\n<\/ul>\n

            \n<\/div>

            <\/div>[bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”Taxable Income \u20ac” details=”Tax Rate {747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8}” url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”0-19,500″ details=”0″ url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”19,501 \u2013 28,000″ details=”20″ url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”28,001 \u2013 36,300″ details=”25″ url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”36,301 \u2013 60,000″ details=”30″ url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”60,001 and over” details=”35 (this rate is applicable as from the year 2011 onwards)” url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details]
            <\/div>
            <\/p>\n
              \n
            • SDC<\/strong>
              \nSDC is applicable on the gross rent amount (no deductions available) at the effective tax rate of 2,25{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} (=75{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} x 3{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8}).
              \nSDC is only payable by\u202fCyprus tax residents that are also Cyprus domiciled. Cyprus tax residents that are non-Cyprus domiciled are exempt from SDC.<\/li>\n<\/ul>\n
                \n
              • NHS<\/strong>
                \nNHS is applicable on the gross rent amount (no deductions available) at the rate of 2,65{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8}.
                \nNHS is capped annually on \u20ac180.000 income and it is payable by all Cyprus tax residents irrespective of domicile status.<\/li>\n<\/ul>\n

                Note 1 \u2013 Tax Deductions on Rental Income<\/strong><\/p>\n

                \n<\/div>[bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”Deduction” details=”Amount” url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”Deemed deduction for expenses on property deriving rental income” details=”20{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8} of gross rental income” url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”Interest paid in respect of rented property” details=”Full amount” url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details][bt_bb_real_estate_details bb_version=”4.6.1″ icon=”” title=”Capital Allowances for Rental Income on Cost of Residential Buildings” details=”3{747627362a40a42feaa27ba5a9bee45eaa675bb3694c787710b54138f6a3bbd8}” url_text=”” url=”” target=”_self” border_colors=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][\/bt_bb_real_estate_details]<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1431","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"driigo","author_link":"https:\/\/emerland.com\/he\/author\/driigo\/"},"rttpg_comment":0,"rttpg_category":null,"rttpg_excerpt":null,"_links":{"self":[{"href":"https:\/\/emerland.com\/he\/wp-json\/wp\/v2\/pages\/1431","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/emerland.com\/he\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/emerland.com\/he\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/emerland.com\/he\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/emerland.com\/he\/wp-json\/wp\/v2\/comments?post=1431"}],"version-history":[{"count":0,"href":"https:\/\/emerland.com\/he\/wp-json\/wp\/v2\/pages\/1431\/revisions"}],"wp:attachment":[{"href":"https:\/\/emerland.com\/he\/wp-json\/wp\/v2\/media?parent=1431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}