Uhlaziyo lweRhafu lwaseCyprus: Utshintsho oluPhambili kuMashishini nakubantu ngabanye ukususela nge-1 kaJanuwari 2026
intshayelelo
Ngowama-2025, uRhulumente waseCyprus wenze uphononongo olupheleleyo lwesakhelo serhafu selizwe, kwaye uhlengahlengiso lwamkelwe ngomhla wama-22 kweyoMnga ka-2025 kwaye lusebenza ukususela ngomhla woku-1 kweyoMqungu ka-2026. Olu tshintsho lujolise ekuhambelaniseni iCyprus nemigangatho yerhafu yamazwe ngamazwe ngelixa lugcina ukukhuphisana kwayo ixesha elide.
Eli nqaku lishwankathela izinto eziphambili zotshintsho oluchaphazela kakhulu iinkampani, abatyali-mali, kunye nabantu abachaphazeleka yirhafu yaseCyprus. Nangona umthetho ubandakanya amanyathelo ongezelelweyo, sigxile kwezo zinokuchaphazela kakhulu abathengi bethu.
Umlinganiselo weRhafu yoMvuzo
Njengoko bekulindelekile, izinga lerhafu yengeniso yeenkampani zaseCyprus liza kunyuka ukusuka kwi-12.5% ukuya kwi-15%. Olu tshintsho luhambelana nesakhelo serhafu esincinci se-OECD sePillar Two kwaye lubonisa uphuhliso olubanzi lwamazwe ngamazwe, ngelixa lusagcina izinga lokhuphiswano kumashishini asebenza eCyprus. Okubalulekileyo kukuba, olu tshintsho aluchaphazeli ukuphathwa kwerhafu ye-0% esele ikho ixesha elide kwingeniso yesabelo-mali, inzuzo yenkunzi evela ekukhutshweni kwezabelo, okanye uninzi lwengeniso yenzala, engatshintshiyo kwaye iqhubeka nokuxhasa ukutsala kweCyprus njengendawo yokubamba kunye notyalo-mali.
Irhafu yeSahlulo kunye negalelo elikhethekileyo loKhuselo
Uphuhliso olubalulekileyo nolwamkelekileyo kukupheliswa kokwabiwa kwezabelo kwinzuzo efunyenweyo ukususela nge-1 kaJanuwari 2026 ukuya phambili. Le mfuneko yexesha elide idla ngokubangela ubunzima bolawulo kwiinkampani zaseCyprus.
Kwangaxeshanye, i-Special Defense Contribution (SDC) kwizabelo zokwenyani kubemi berhafu abaqhelekileyo iya kuncitshiswa ukusuka kwi-17% ukuya kwi-5%, kwaye i-SDC kwingeniso yerenti iya kususwa ngokupheleleyo. Olu tshintsho luphucula ukuguquguquka kwemali kwaye lwenze kube lula ukucwangcisa irhafu kwiinkampani nakubaninizabelo.
Amanye amanyathelo kunye nezikhuthazo zeNkampani
Kuye kwaziswa amanyathelo aliqela okuxhasa imisebenzi yeshishini. Ixesha lokudluliselwa phambili kwelahleko liya kwandiswa ukusuka kwiminyaka emihlanu ukuya kwesixhenxe, nto leyo enika ukuguquguquka okukhulu ekulawuleni inzuzo erhafiswayo. Iindleko zokuzonwabisa ezivumelekileyo ziya kunyuka ziye kwi-€30,000, kwaye i-120% yokuncitshiswa okuphezulu kwenkcitho yophando nophuhliso olufanelekileyo kwiimpahla ezingabonakaliyo iya kwandiswa kude kube ngu-2030.
Ezinye iintlobo zengeniso ziya kufumana unyango oluthile lwerhafu. Inzuzo yemali yedijithali ebandakanyiweyo kwingeniso erhafiswayo iya kurhafiswa ngexabiso elithe tyaba le-8%, ngelixa ukhetho lwesitokhwe olunikezelweyo phantsi kweenkqubo zabaqeshi ezivunyiweyo luya kurhafiswa nge-8%. Iintlawulo zegratuity ezikhutshwa kube kanye ziya kurhafiswa nge-20%, kwaye isixa esingahlawuliswa rhafu se-€200,000 siya kuvunyelwa kwiimeko apho iintlawulo zegratuity zenziwe emva kokuphela komsebenzi.
Utshintsho Oluchaphazela Abantu Ngamnye
Nangona olu hlaziyo luquka uluhlu olubanzi lwamanyathelo, utshintsho oluninzi luya kuba nefuthe elithe ngqo nelibonakalayo kubantu nakwimizi.
Umda wengeniso engenarhafu uza kunyuka ukusuka kwi-€19,500 ukuya kwi-€22,000, nto leyo enika uncedo olukhawulezileyo kubantu abafumana ingeniso ephantsi nabaphakathi. Ukongeza, izibiyeli zerhafu yengeniso yomntu ngamnye ziyalungiswa ukuze kudalwe ulwakhiwo oluqhubekekayo ngakumbi:
- Ingeniso ukusuka kwi-€22,001 ukuya kwi-€32,000 iya kuhlawuliswa irhafu kwi-20%
- Ingeniso ukusuka kwi-€32,001 ukuya kwi-€42,000 kwi-25%
- Ingeniso ukusuka kwi-€42,001 ukuya kwi-€72,000 kwi-30%
- Ingeniso engaphezulu kwe-€72,001 kwi-35%
Iintsapho ezinabantwana nazo ziya kuxhamla kuncedo oluphuculweyo lwerhafu (ngokuxhomekeke kwimida yonyaka yengeniso yosapho).
Olu tshintsho luzisa kwakhona izaphulelo ezintsha ezijolise ekunciphiseni iindleko zokuphila zemihla ngemihla.
Ukuthobela okuQinisekisiweyo kunye namanyathelo okulwa nokuPhepha
Olu hlaziyo luzisa uxanduva oluphuculweyo lokuthobela imithetho kunye namandla okwandisa ukunyanzelisa umthetho kwiSebe leRhafu laseCyprus. Ukususela ngo-2026, bonke abantu abaneminyaka engama-25 nangaphezulu kuya kufuneka bangenise ingxelo yerhafu yonyaka, nokuba akukho ngeniso irhafiswayo ifunyenweyo.
Ukongeza, iintlawulo zerenti ezidlula i-€500 kufuneka zenziwe ngokudluliselwa kwebhanki okanye ngentlawulo ye-elektroniki, ukususela ngomhla woku-1 kuJulayi 2026. Le ndlela yenzelwe ukuphucula ukucaca nokunciphisa ingeniso yerenti engachazwanga.
Amagunya erhafu aya kunikwa amandla abanzi okucela ulwazi lwebhanki, kunye neengxelo zempahla kunye noxanduva ezigubungela ixesha leminyaka emithandathu. Abahlawuli berhafu kuya kufuneka bagcine amaxwebhu axhasayo ixesha elifanayo. Kwimeko yokungathobeli imithetho ngokuphindaphindiweyo, abahloli banokuvala okwethutyana amashishini okanye bamise izabelo zenkampani apho amatyala erhafu adlula i-€100,000, kuxhomekeke kwilungelo lomhlawuli werhafu lokuchasa ezo zenzo ngeenkundla.
Kuthetha ukuthini Oku Ukuya Phambili
Ngokubanzi, olu hlengahlengiso lwenza lula iindawo ezininzi ezixhalabisa amashishini. Ukususwa kokusasazwa kwezabelo okubonwa njengenzuzo, irhafu ephantsi yokubamba iizabelo, ukupheliswa komrhumo wesitampu, ukukhululwa kwirhafu yenzuzo yenkunzi eyandisiweyo, kunye nokuphathwa kakuhle komvuzo osekelwe kwizabelo konke oku kunegalelo kwimeko yerhafu ecacileyo necacileyo.
Ngelixa ukunyuka kwezinga lerhafu yenkampani kubonisa iindlela zamazwe ngamazwe, iCyprus ihlala iyindawo ekhangayo xa ijongwa kunye nenethiwekhi yayo ebanzi yesivumelwano serhafu esiphindwe kabini kunye nesakhelo solawulo esizinzileyo.
Isiphelo kunye naManyathelo alandelayo
Uhlaziyo lwerhafu lwaseCyprus lubonisa utshintsho olulinganayo oluya ekuhleni okukhulu, ukuthobela imithetho ngcono, kunye nokucaca okuphuculweyo kwiinkampani nakubantu ngabanye. Ukuhlolwa kwangethuba kunye nokucwangcisa kuya kuba yimfuneko ukuqinisekisa ukuba izakhiwo ezikhoyo zihlala zisebenza kakuhle kwaye zithobela imithetho emitsha.
Apha eDixcart Cyprus, sixhasa abathengi ekujongeni utshintsho lwemithetho, ukuhlaziya izakhiwo, kunye nokusebenzisa izisombululo ezisebenzayo ezilungiselelwe iimeko zabo ezithile. Ukuba ungathanda ukuxoxa ngendlela utshintsho lwerhafu luka-2026 olunokukuchaphazela ngayo wena okanye ishishini lakho, iqela lethu lingakuvuyela ukukunceda: ingcebiso.cyprus@dixcart.com.
