08/01/2026
Cyprus introduces 8% flat tax on gains from crypto assets.
On 31 December 2025 Cyprus published in the Official Gazette an extensive package of tax reform laws, including the Income Tax (Amending) (No. 4) Law of 2025, which inserts a new Article 20E into the Income Tax Law (Law 118(I)/2002, as amended).
Article 20E creates, for the first time, a dedicated statutory regime for the taxation of profits from crypto assets, subjecting gains from their disposal to a flat income tax rate of 8 per cent with effect from 1 January 2026 (tax year 2026 onwards).
Analysis of the new 8% Cyprus tax on profits from crypto asset disposals under Article 20E, covering scope, disposals, loss rules and planning points for investors and Web3 businesses.