tax-guides

Top Tax Mistakes Foreign Landlords Make in Cyprus (and How to Avoid Them in 2025)

By KMB Team3 min readDecember 8, 2024

Avoid costly penalties by steering clear of these four common landlord mistakes.

Common Pitfalls

Cyprus tax rules evolve quickly. Below are the four mistakes we see most often—and how you can avoid them in 2025.

Mistake 1 Skipping the GHS Return

The 2.65 % GHS levy is due twice a year. Miss the deadline and you face a 5 % surcharge plus interest.

Mistake 2 Assuming Non-Residents Don't File

Once your gross Cyprus income exceeds €19,500 you must submit annual tax returns. This requires professional assistance to ensure compliance with deadlines and requirements.

Mistake 3 Forgetting Tax Documentation

If your tenant deducts tax at source, you need proper certificates as audit proof. KMB helps you maintain all required documentation.

Mistake 4 Ignoring Capital-Gains Planning

Not tracking purchase costs and improvements can lead to a higher CGT bill. Remember the €17,086 exemption and keep all invoices.

Your Action Plan

Set calendar alerts for 30 June and 31 December GHS payments.

Keep digital copies of rent invoices, bank proofs and tax documentation.

Revisit your cost base before selling to optimise CGT.

Contact KMB specialists about Israeli credit claims and cross-border tax planning.