Zvikonzero Zvekufunga Kutamisa Bhizinesi kuCyprus

  • Publication 5 August 2022

  • | Reference IN842

Senyika yeEU nhengo, Cyprus inopa mamiriro ekunze anofadza, zvivakwa zvakaringana uye nzvimbo iri nyore yenzvimbo. Kune nhandare dzendege mbiri dzinopa kazhinji ndege kuenda kumaguta mazhinji eEurope pamwe nenzvimbo dzakati wandei dzepasirese. Cyprus yakazvimisa pachezvayo senyika yesarudzo kune vese vanhu uye makambani, kuburikidza neakasiyana emitero yekukurudzira uye mabhenefiti.

Iyo yakawanda yemutero yekurudziro inopihwa yakaona kuyerera kwakadzikama kweEU nevasiri veEU nyika vachitanga bhizinesi ravo muCyprus. Pamusoro pezvo, vanhu vanowana Cyprus inzvimbo ine mutero inogadzirisa zvinzvimbo zvavo zvemutero nekutora mukana wemitemo inochinjika yekugara mutero uye Non-domicile tax regime.

Cyprus inzvimbo yemutemo yakajairwa uye hurongwa hwayo hwekutonga hwakavakirwa pamuenzaniso weanopikisa. Mutemo weCypriot wakateedzerwa paChirungu common law.

Cyprus zvakare inokwanisa kuwana mirairo yese yeEU pamwe netiweki yakakura yezvibvumirano zvemitero zvakapetwa kaviri.

Corporate Tax Benefits

EU uye vasiri veEU vane sarudzo yekutanga kambani nyowani muCyprus kana kutamisa bhizinesi riripo kuCyprus. Chirungu chinotaurwa zvakanyanya muCyprus uye vashandi vanogona kuwanikwa nyore pachitsuwa. Vazhinji nyanzvi vakawana madhigirii avo kubva kuyunivhesiti yeUK.

Kana kambani yangotangwa inokwanisa kuwana mutero wekukurudzira uripo.

Mutero wekambani muCyprus parizvino 12.5%, inova imwe yemitero yakaderera yemakambani muEurope. Pamusoro pezvo, makambani anogona kushandisa iyo Notional Interest Deduction (NID) iyo inogona kuwedzera kudzikisa huwandu hwese hwemutero wekambani. NID yakaunzwa muna 2015, kudzikisa mutsauko mukubata mutero wemari yekuenzanisa kana ichienzaniswa nekubhadhara chikwereti, uye kukurudzira kukurudzira kwekudyara mari muCyprus. NID inobviswa, nenzira imwecheteyo semari yemubereko, asi haikonzeri chero zvinyorwa zveakaunzi sezvo iri 'notional' kubviswa.

Makambani anogona zvakare kugovera mibairo pasina mutero wekunyima. Migove, zvisinei, inoenderana nemipiro kuGeneral Health System (GHS) pamwero we2.65%, kunyangwe paine chivharo chepamusoro che180,000.  

 Pfupiso yeCorporate Mutero muCyprus

Aya anotevera masosi emari anobvisirwa mutero wemubhadharo wekambani:

  • Dividend mari;
  • Mari yemubereko, isingabatanidzi mari inowanikwa mune yakajairika kosi yebhizinesi, iri pasi pemutero wekambani;
  • Kuwedzerwa kwekuchinjana kwekunze (FX), kunze kweiyo FX mibairo inobva mukutengeserana nemari dzekunze uye zvinoenderana nazvo;
  • Mibairo inomuka mukurasa kwekuchengetedzwa.

Mutero Wemunhu

  • Mutero Residence mumazuva 183

Kana munhu akava mutero wekugara muCyprus nekushandisa anopfuura mazuva zana nemakumi masere nematatu muCyprus mune ripi zvaro gore rekarenda, ivo vanozobhadhariswa mutero wemari inowanikwa muKupro uye pamuhoro wekunze. Chero mutero wekunze wakabhadharwa unogona kuverengerwa uchipokana nemutero wemutero wega wega muCyprus.

  • Mutero Wekugara pasi pe60 Day Tax Rule

Chimwe chirongwa chakaitwa chekuti vanhu vagone kuve mutero wekugara muCyprus nekushandisa mashoma emazuva makumi matanhatu muCyprus, kunze kwekunge mamwe maitiro akazadzikiswa.

  • Non-Domicile Mutero Regime

Vanhu vanga vasati vagara mutero vanogona zvakare kunyorera kwete-domicile chinzvimbo. Vanhu vanokodzera pasi peiyo isiri-Domicile Regime havabhadharwe mutero pa; chimbadzo*, dividends*, capital gains* (kunze kwemari inowanikwa mukutengeswa kwenzvimbo isingatameki muCyprus), uye mari dzemari dzakatambirwa kubva kumari dzepenjeni, dzeprovident neinishuwarenzi. Mukuwedzera, hapana hupfumi uye hapana mutero wenhaka muCyprus.

* zvichienderana nemipiro kuGeneral Health System pamwero we2.65%.

Muhoro wemari muCyprus

Pane 26th yaChikunguru 2022 iyo yakagara ichitarisirwa mutero yekukurudzira kune vanhu yakaitwa. Sezviri mumitemo mitsva yemutemo wemutero wemari, 50% yekuregererwa kwemari inoenderana nebasa rekutanga muCyprus yave kuwanikwa kune vanhu vane mubairo wepagore unodarika €55,000 (yapfuura 100,000 €). Kuregererwa uku kuchavepo kwenguva yemakore gumi nemanomwe.

Zvimwe Information

Kana iwe uchida rumwe ruzivo nezve Cyprus kugara uye bhizinesi kutamira kuCyprus, ndapota taura nehofisi yeDixcart: zano.cyprus@dixcart.com.

Dzokera kuRondedzero