Αυτοτελώς εργαζόμενος (self-employed person / sole trader)Cyprus
What it takes to form, own and run a sole trader in Cyprus, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
0 – 22,000 0% 0 0 22.001 – 32.000 20% 2.000 2.000 32.001 – 42.000 25% 2.500 4.500 42.001 – 72.000 30% 9.000 13.500 > 72.000 35%
Form it
Who registers it
- Registry
- Formed without visiting
- Not in our records
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Αυτοτελώς εργαζόμενος (self-employed person / sole trader).
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Αυτοτελώς εργαζόμενος (self-employed person / sole trader).
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Αυτοτελώς εργαζόμενος (self-employed person / sole trader).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Αυτοτελώς εργαζόμενος (self-employed person / sole trader) are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Αυτοτελώς εργαζόμενος (self-employed person / sole trader).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–35%
A self-employed person is taxed as an individual on the progressive scale for tax year 2026 onward: 0% to EUR 22,000, 20% to 32,000, 25% to 42,000, 30% to 72,000, 35% above.
Quote
0 – 22,000 0% 0 0 22.001 – 32.000 20% 2.000 2.000 32.001 – 42.000 25% 2.500 4.500 42.001 – 72.000 30% 9.000 13.500 > 72.000 35%
- CFC rules in Cyprus
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Αυτοτελώς εργαζόμενος (self-employed person / sole trader).
Every business in Cyprus
VAT
- Standard rate
- 19%Official European Commission, Taxes in Europe Database situation on 2026-01-01
- Other rates
- 9% Passenger transport by urban, interurban and rural taxi and by tourist and interurban buses, restaurant and catering services, hotel and similar tourist accommodation, and goods and services supplied by care homes
- 5% Coffins, fertilisers, insecticides, animal feed and seeds, live animals for food production, water, food and drink other than alcoholic drinks, beer, wine and soft drinks, bottled gas, medicines and vaccines, contraceptives, medical equipment for disabled persons, and child car seats
Quote
Μειωμένος συντελεστής (9%) Μεταφορά επιβατών με αστικά, υπεραστικά και αγροτικά ταξί καθώς και τουριστικά και υπεραστικά λεωφορεία Υπηρεσιες εστιατορίου και εστίασης Διαμονή σε ξενοδοχεία, τουριστικά καταλύματα και παρόμοιους χώρους
- Registration threshold
- EUR 15,600
taxable transactions at the standard, reduced or zero rate; capital assets are excluded; one-year period ending at the end of any month, or the next 30 days
Quote
Στο τέλος οποιουδήποτε μήνα, αν το πρόσωπο είναι εγκατεστημένο στην Κυπριακή Δημοκρατία και η αξία των φορολογητέων συναλλαγών του κατά την περίοδο ενός έτους που τελειώνει σε αυτό το χρονικό σημείο έχει υπερβεί τις €15.600.
- Voluntary registration
- Yes
A trader whose taxable supplies are below the registration limits may apply to register, and a person intending to make taxable transactions may register as an intending trader.
Quote
Αν ένας επιχειρηματίας πραγματοποιεί φορολογητέες παραδόσεις αγαθών ή / και παροχές υπηρεσιών, η αξία των οποίων δεν υπερβαίνει τα όρια εγγραφής, δικαιούται να υποβάλει αίτηση για εγγραφή στο Μητρώο Φ.Π.Α.
- A foreign company
- Registers from its first taxable supply
The €15,600 turnover test is framed for a person established in Cyprus; a person making taxable transactions there must register, and the threshold is not applied to a business established abroad, which registers from its first taxable transaction. The Tax Department's registration guidance and FAQ read name no representative requirement, so that answer is left unrecorded.
Quote
Στο τέλος οποιουδήποτε μήνα, αν το πρόσωπο είναι εγκατεστημένο στην Κυπριακή Δημοκρατία και η αξία των φορολογητέων συναλλαγών του κατά την περίοδο ενός έτους που τελειώνει σε αυτό το χρονικό σημείο έχει υπερβεί τις €15.600.
- Returns filed
- Quarterly
Quote
Οι Δηλώσεις ΦΠΑ αφορούν συνήθως τριμηνιαίες φορολογικές περιόδους, όπως αυτές καθορίζονται, κατά την εγγραφή στο Μητρώο ΦΠΑ, με βάση τoν Κώδικα Επιχειρηματικής Δραστηριότητας (NACE) της επιχείρησης.
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Business registerDepartment of Registrar of Companies and Intellectual Property
- Tax authorityTax Department of the Ministry of Finance
- Tax treatiesTax Department of Cyprus — Double Taxation Agreements
Payment and banking services
4 services name Cyprus on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Αυτοτελώς εργαζόμενος (self-employed person / sole trader)
- ISO 20275 code
- I8RESecondary GLEIF, Entity Legal Forms code list