Tax Deprtment

Φυσικά Πρόσωπα Επιχειρήσεις Ακίνητη Ιδιοκτησία Ηλεκτορνικές Υπηρεσίες

Corporation Tax

Tax Assessment

Exemptions from corporation tax
According to Article 8 of the Income Tax Law, as amended, the following are exempt from corporation tax:

subject to such conditions as the Council of Ministers may impose, the income of any company formed exclusively for the purpose of promoting art, science or sport, not involving the acquisition of gain by such company or by its individual members and whose activities are confined solely to that purpose;
the income of public religious, charitable or educational institutions, approved as such by the Minister of Finance.

Tax Residence
Companies controlled or managed in the Republic are tax residents in the Republic.

Rate of Corporation Tax

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Last Update:

13/04/2021 11:14:02 AM

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