Kugadziriswa Kwemitero yeCyprus: Shanduko Dzakakosha Kumabhizinesi Nevanhu Kubva 1 Ndira 2026
ziviso
Mugore ra2025, Hurumende yeCyprus yakaita ongororo yakazara yehurongwa hwemitero yenyika, uye shanduko dzakatenderwa musi wa22 Zvita 2025 uye dzakatanga kushanda kubva 1 Ndira 2026. Shanduko idzi dzine chinangwa chekubatanidza Cyprus nemitero yepasi rose uku ichichengetedza kukwikwidza kwayo kwenguva refu.
Chinyorwa chino chinopfupikisa zvinhu zvakakosha zvechinjo iyi zvinonyanya kukosha kumakambani, vanoisa mari, uye vanhu vane matambudziko emitero kuCyprus. Kunyange zvazvo mutemo uyu uchisanganisira mamwe matanho, takatarisana neaya anogona kukanganisa vatengi vedu.
Corporate Income Tax Rate
Sezvaitarisirwa, mutero wemari inowanikwa nemakambani ekuCyprus uchakwira kubva pa12.5% kusvika pa15%. Shanduko iyi inoenderana nehurongwa hwemutero wepasi rose hweOECD's Pillar Two uye inoratidza kufambira mberi kwakakura kwenyika dzese, ukuwo ichiramba iine mutero wepamusoro wemakambani ari kushanda muCyprus. Zvakakosha kuti shanduko iyi haikanganisi mutero we0% wagara uripo kwenguva refu pamari inowanikwa kubva muzvikamu, mari inowanikwa kubva mukutengeswa kwemasheya, kana mari yakawanda inowanikwa mubereko, iyo inoramba isina kuchinja uye ichiri kutsigira kukwezva kweCyprus senzvimbo yekubata nekudyara mari.
Mutero weDividend uye Mupiro weDziviriro Wakakosha
Chimwe chinhu chakakosha uye chinofadza ndechekubviswa kwekugoverwa kwemari kubva musi wa1 Ndira 2026 zvichienda mberi. Chinodiwa ichi chagara chiripo chave chichikonzera kuoma kwehutungamiriri hwemakambani ekuCyprus.
Panguva imwe cheteyo, Special Defense Contribution (SDC) pakugoverwa kwemari inowanikwa kune vagari vemitero ichaderedzwa kubva pa17% kusvika pa5%, uye SDC pamari yekurenda ichabviswa zvachose. Shanduko idzi dzinovandudza kuchinjika kwemari uye dzinorerutsa kuronga mitero kwemakambani nevanogovana masheya.
Mamwe Matanho eKambani uye Zvikurudziro
Mamwe matanho akati wandei akaunzwa kutsigira mabasa ebhizinesi. Nguva yekurasikirwa ichawedzerwa kubva pamakore mashanu kusvika manomwe, zvichipa mukana wekugadzirisa purofiti inobvisirwa mutero. Mari yekuvaraidza inobvumirwa ichawedzera kusvika ku€30,000, uye 120% yekuderedzwa kwepamusoro kwemari yekutsvaga nekusimudzira zvinhu zvisingabatike ichawedzerwa kusvika 2030.
Mamwe marudzi emari achawanawo rubatsiro rwakasiyana rwemitero. Pfuma yemari yedhijitari inosanganisirwa mumari inobhadharwa mutero ichabvisirwa mutero pamutengo wakaenzana we8%, nepo sarudzo dzemasheya dzakapihwa pasi pezvirongwa zvevashandirwi zvakatenderwa dzichabvisirwawo mutero pa8%. Mari yegratuity inobhadharwa kamwe chete ichabvisirwa mutero pa20%, uye mari isingabhadhariswe mutero ye€200,000 ichabvumidzwa kana mari yegratuity yakaitwa pakupera kwebasa.
Kuchinja Kunoita Vanhu
Kunyange hazvo shanduko iyi ichisanganisira matanho akasiyana-siyana, shanduko dzinoverengeka dzichava nemhedzisiro yakananga uye inobatika pavanhu nedzimba.
Muganho wemari isingabhadharwe mutero uchawedzera kubva pa€19,500 kusvika pa€22,000, zvichipa rubatsiro rwekukurumidza kune vanowana mari yakaderera nepakati. Pamusoro pezvo, mitero yemunhu pachake iri kugadziriswa kuti igadzire chimiro chinofambira mberi:
- Mari inowanikwa kubva pa€22,001 kusvika ku€32,000 ichabhadhariswa mutero pa20%
- Mari inowanikwa kubva pa€32,001 kusvika pa€42,000 pa25%
- Mari inowanikwa kubva pa€42,001 kusvika pa€72,000 pa30%
- Mari inowanikwa pamusoro pe €72,001 pa35%
Mhuri dzine vana dzichabatsirwawo nekuderedzwa kwemitero (zvichienderana nemiganhu yemari yemhuri yegore negore).
Kugadziriswa uku kunowedzerawo mari itsva dzinobviswa nechinangwa chekurerutsa mari yekurarama yezuva nezuva.
Matanho Akasimbiswa Ekutevedzera Mutemo uye Ekudzivisa Kunzvenga Mutemo
Kugadziriswa uku kunounza kuvandudzwa kwemitemo yekutevedzera mitemo uye kuwedzera masimba ekumanikidza Dhipatimendi reMitero reCyprus. Kubva muna 2026, vanhu vese vane makore makumi maviri nemashanu zvichikwira vachafanirwa kuendesa mafomu emitero egore negore, kunyangwe pasina mari inobhadharwa inobhadharwa.
Pamusoro pezvo, mari yekubhadhara rendi inodarika €500 inofanira kuitwa kuburikidza nekutumira mari kubhangi kana kubhadhara nemagetsi, kutanga kushanda musi wa1 Chikunguru 2026. Chiyero ichi chakagadzirirwa kuvandudza kujeka uye kuderedza mari yekurenda isina kuziviswa.
Makambani emitero achapihwawo masimba akakura ekukumbira ruzivo rwebhangi, pamwe chete nemagwaro emidziyo nemhosva anofukidza nguva yemakore matanhatu. Vanobhadhara mitero vachafanirwa kuchengetedza magwaro anotsigira kwenguva imwe chete. Kana paine kusatevedzera mitemo kakawanda, vaongorori vanogona kuvhara mabhizinesi kwenguva pfupi kana kumisa migove yemakambani apo zvikwereti zvemitero zvinodarika €100,000, zvichienderana nekodzero yemubhadhari wekupikisa zviito zvakadaro kuburikidza nematare.
Zvinoreva Izvi Kuenda Mberi
Zvose zviri zviviri, shanduko iyi inorerutsa nzvimbo dzakawanda dzagara dzichinetsa mabhizinesi. Kubviswa kwekugoverwa kwemari inobhadharwa, mutero wakaderera wekubvisa mari inobhadharwa pamari inobhadharwa, kubviswa kwemutero wezvitambi, kusabhadharwa mutero wemari inowanikwa muzvikamu, uye kubatwa zvakanaka kwemuhoro unobva pamasheya zvese zvinobatsira kuti pave nemamiriro emitero akajeka uye akarongeka.
Kunyange hazvo kuwedzera kwemitero yemakambani kuchiratidza mafambiro epasi rose, Cyprus ichiri nzvimbo inokwezva kana ichitariswa pamwe chete nehurongwa hwayo hwakakura hwezvibvumirano zvemitero miviri uye hurongwa hwakasimba hwemitemo.
Mhedziso uye Matanho Anotevera
Kugadziriswa kwemitero yeCyprus kunomiririra shanduko yakaenzana kuenda pakujeka kukuru, kutevedzera mitemo zviri nani, uye kujekesa zviri nani kumakambani nevanhu. Kuongorora nekuronga kwekutanga kuchave kwakakosha kuona kuti marongerwo aripo anoramba achishanda zvakanaka uye achitevedzera mitemo mitsva.
KuDixcart Cyprus, tinotsigira vatengi mukugadzirisa shanduko dzemitemo, kuongorora marongerwo, uye kushandisa mhinduro dzinoshanda dzakagadzirwa zvinoenderana nemamiriro avo chaiwo. Kana muchida kukurukura kuti shanduko dzemitero dza2026 dzingakanganisa sei iwe kana bhizinesi renyu, timu yedu ingafara kubatsira: zano.cyprus@dixcart.com.
