Ukuguqulwa Kwentela YaseCyprus: Izinguquko Ezibalulekile Eziqala Ukusebenza Kusukela mhla lu-1 kuJanuwari 2026
Isingeniso
Ngonyaka ka-2025, uHulumeni waseCyprus wenza ukubuyekezwa okubanzi kohlaka lwentela yezwe, kwavunywa izinguquko ngomhlaka-22 Disemba 2025 futhi zaqala ukusebenza kusukela ngomhlaka-1 Januwari 2026. Lezi zinguquko zihlose ukuvumelanisa iCyprus nezindinganiso zentela zomhlaba wonke ngenkathi zigcina ukuncintisana kwayo kwesikhathi eside.
Lesi sihloko sifingqa izinto ezibalulekile zokuguqulwa kwesimo ezifanele kakhulu ezinkampanini, abatshalizimali, kanye nabantu ababhekene nokuchayeka kwentela eCyprus. Nakuba umthetho uhlanganisa izinyathelo ezengeziwe, sigxile kulezo ezingase zithinte kakhulu isisekelo samakhasimende ethu.
Isilinganiso Sentela Yemali Engenayo Yebhizinisi
Njengoba bekulindelekile, izinga lentela yengeniso yezinkampani zaseCyprus lizokhuphuka lisuka ku-12.5% liye ku-15%. Lolu shintsho luvumelanisa iCyprus nohlaka lwentela oluphansi lwe-OECD lwe-Pillar Two futhi lubonisa intuthuko ebanzi yamazwe ngamazwe, ngenkathi lusalondoloza izinga lokuncintisana eliyinhloko lamabhizinisi asebenza eCyprus. Okubalulekile ukuthi, lolu shintsho aluthinti ukuphathwa kwentela engu-0% isikhathi eside emalini engenayo yesabelo, izinzuzo zenhloko ezivela ekukhishweni kwamasheya, noma iningi lemali engenayo yenzalo, okuhlala kungashintshi futhi kuqhubeka nokusekela ukukhanga kweCyprus njengendawo yokubamba kanye nokutshalwa kwezimali.
Intela Yezabelo kanye Nomnikelo Okhethekile Wokuvikela
Intuthuko ebalulekile neyamukelekayo ukuqedwa kokusatshalaliswa kwenzuzo okucatshangelwa ukuthi kuyinzuzo etholakale kusukela mhla lu-1 kuJanuwari 2026 kuqhubeke. Lesi sidingo esidala isikhathi eside sivame ukudala ubunzima bokuphatha ezinkampanini zaseCyprus.
Ngesikhathi esifanayo, i-Special Defense Contribution (SDC) ekusabalalisweni kwezabelo zangempela kubahlali bentela abavamile izoncishiswa kusuka ku-17% kuya ku-5%, kanti i-SDC emalini engenayo yokuqasha izosuswa ngokuphelele. Lezi zinguquko zithuthukisa ukuguquguquka kwemali futhi zenze kube lula ukuhlela intela kokubili izinkampani kanye nabanikazi bamasheya.
Ezinye Izindlela Nezikhuthazo Zenkampani
Kuye kwaqalwa izinyathelo eziningana ezengeziwe zokusekela umsebenzi webhizinisi. Isikhathi sokulahlekelwa sizokwelulwa kusukela eminyakeni emihlanu kuya kweyisikhombisa, okuzohlinzeka ngokuguquguquka okukhulu ekuphatheni inzuzo ekhokhiswa intela. Izindleko zokuzijabulisa ezivunyelwe zizokwenyuka zifike ku-€30,000, kanti ukuncishiswa okuphezulu okungu-120% kwezindleko zocwaningo nentuthuko ezifanelekayo ezimpahleni ezingaphatheki kuzokwelulwa kuze kube ngu-2030.
Izinhlobo ezithile zemali engenayo nazo zizothola ukuphathwa kwentela ethile. Inzuzo yemali yedijithali efakiwe emalini engenayo ekhokhiswa intela izokhokhiswa intela ngesilinganiso esiqondile esingu-8%, kuyilapho izinketho zesitoko ezinikezwe ngaphansi kwezinhlelo zabaqashi ezivunyiwe nazo zizokhokhiswa intela engu-8%. Izinkokhelo ze-gratuity ezikhishwa kanye zizokhokhiswa intela engu-20%, kanti inani elingenayo intela elingu-€200,000 lizovunyelwa ezimweni lapho izinkokhelo ze-gratuity zenziwe khona lapho umsebenzi uqedwa.
Izinguquko Ezithinta Abantu Ngamunye
Nakuba lolu shintsho luhlanganisa izindlela eziningi ezahlukene, izinguquko eziningana zizoba nomthelela oqondile nobonakalayo kubantu ngabanye kanye nasemakhaya.
Umkhawulo wemali engenayo engenayo intela uzokhuphuka kusuka ku-€19,500 kuya ku-€22,000, okuzohlinzeka ngokukhululeka okusheshayo kubantu abahola kancane nabaphakathi. Ngaphezu kwalokho, amabhrekhi entela yemali engenayo yomuntu siqu ayalungiswa ukuze kudalwe isakhiwo esithuthukayo:
- Imali engenayo kusukela ku-€22,001 kuya ku-€32,000 izokhokhiswa intela engu-20%
- Imali engenayo kusukela ku-€32,001 kuya ku-€42,000 ku-25%
- Imali engenayo kusukela ku-€42,001 kuya ku-€72,000 ku-30%
- Imali engenayo engaphezu kuka-€72,001 ku-35%
Imindeni enezingane izozuza futhi ekuncishisweni kwentela okuthuthukisiwe (kuya ngemingcele yemali engenayo yomndeni yonyaka).
Lolu shintsho luphinde lwethule izimali ezintsha ezihlose ukunciphisa izindleko zokuphila zansuku zonke.
Izinyathelo Zokuthobela Eziqinisiwe kanye Nokulwa Nokugwema
Lolu shintsho lwethula izibopho zokuthobela imithetho ezithuthukisiwe kanye namandla anwetshiwe okuqinisekisa ukuthi uMnyango Wentela waseCyprus uyalandelwa. Kusukela ngo-2026, bonke abantu abaneminyaka engu-25 nangaphezulu kuzodingeka bathumele amafomu entela onyaka, noma ngabe akukho mali engenayo ekhokhwayo etholwayo.
Ngaphezu kwalokho, izinkokhelo zokuqasha ezidlula u-€500 kumele zenziwe ngokudluliselwa kwebhange noma ngokukhokha nge-elekthronikhi, kusukela mhla lu-1 kuJulayi 2026. Lesi sinyathelo senzelwe ukuthuthukisa ukucaca nokunciphisa imali engenayo yokuqasha engadalulwanga.
Iziphathimandla zentela zizonikezwa amandla abanzi okucela ulwazi lwasebhange, kanye nezitatimende zempahla kanye nezikweletu ezihlanganisa isikhathi seminyaka eyisithupha. Abakhokhi bentela kuzodingeka bagcine amadokhumenti asekelayo isikhathi esifanayo. Ezimweni zokungalandeli imithetho okuphindaphindiwe, abahloli bangavala okwesikhashana amabhizinisi noma bavale amasheya enkampani lapho izikweletu zentela zidlula u-€100,000, kuye ngokuthi umkhokhi wentela unelungelo lokuphikisa lezo zenzo ngezinkantolo.
Kusho Ukuthini Lokhu Ukuqhubekela Phambili
Sekukonke, lolu shintsho lwenza kube lula izindawo eziningana ezikhathazayo amabhizinisi isikhathi eside. Ukususwa kokusatshalaliswa kwezabelo okucatshangwayo, intela ephansi yokubamba izabelo, ukuqedwa kwentela yesitembu, ukukhululwa kwentela yenzuzo yenhloko-dolobha enwetshiwe, kanye nokuphathwa kahle komholo osekelwe kumasheya konke kunegalelo endaweni yentela elula nesobala.
Nakuba ukwanda kwezinga lentela yezinkampani kubonisa ukuthambekela kwamazwe ngamazwe, iCyprus isalokhu iyigunya elikhangayo uma libhekwa kanye nenethiwekhi yayo ebanzi yesivumelwano sentela esiphindwe kabili kanye nohlaka lokulawula oluzinzile.
Isiphetho kanye Nezinyathelo Ezilandelayo
Ukuguqulwa kwentela yaseCyprus kumele ushintsho olulinganiselayo oluya ekubonakaleni okukhulu, ukuthobela imithetho okuthuthukisiwe, kanye nokucaca okuthuthukisiwe kokubili izinkampani kanye nabantu ngabanye. Ukubuyekezwa kwasekuqaleni nokuhlela kuzobaluleka ukuqinisekisa ukuthi izakhiwo ezikhona zihlala zisebenza kahle futhi zihambisana nemithetho emisha.
Kwa-Dixcart Cyprus, sisekela amaklayenti ekubhekaneni nezinguquko zomthetho, ukubuyekeza izakhiwo, kanye nokusebenzisa izixazululo ezisebenzayo ezihambisana nezimo zawo ezithile. Uma ungathanda ukuxoxa ngokuthi izinguquko zentela zika-2026 zingakuthinta kanjani wena noma ibhizinisi lakho, ithimba lethu lingakujabulela ukusiza: iseluleko.cyprus@dixcart.com.
