Guide

Is the Cyprus €350 annual levy still payable? Not since 2024

Updated

This is the single most out-of-date figure in Cyprus company guides. The levy is gone forward, but not backward.

What changed

The Registrar states that according to the Companies (Amendment) Law 2024, N.25(I)/2024, published in the Official Gazette of the Republic on 15 March 2024, the annual fee of companies registered in the Registrar of Companies has been repealed from 2024 and onwards (companies.gov.cy).

So for 2024, 2025 and 2026 there is nothing to pay. Any guide, quote or budget still carrying €350 a year of Cyprus levy is overstating the running cost by that amount every year.

What is still owed

The repeal is not retrospective. The Registrar still collects the levy for earlier years and still publishes the payment channels for them:

  • Years 2018 to 2023: through the JCCSMART website.
  • Years 2012 to 2017: through the Registrar's e-service, after registering with the Ariadne Government Gateway.
  • By submitting the annual fee form by hand or post, by remittance to the Central Bank of Cyprus, or by payment at a Cyprus Embassy.

The late charges on those historic years

Late payment charges on the €350 annual fee, as published by the Registrar
PaidChargeTotal payable
By 30 JuneNone€350
Within 2 months, to 31 August10%€385
Within 5 months, to 30 November30%€490

Companies belonging to a group whose total payable fees do not exceed €20,000 could submit one application and allocate the amount among the companies in equal parts.

A caution about the Registrar's own pages

One page on the Registrar's site still describes the €350 annual fee as payable by 30 June each year without mentioning the repeal, while the payment guidance page carries the repeal in full. We have cited the page that states the repeal. If a provider quotes you the levy for a current year, point them at Law N.25(I)/2024.

Questions, answered directly

Does a Cyprus company still pay the €350 annual levy?

No. The Registrar states that the annual fee was repealed from 2024 and onwards by the Companies (Amendment) Law 2024, N.25(I)/2024, gazetted on 15 March 2024. Levies for years up to and including 2023 remain payable.

What is the penalty for unpaid Cyprus annual levies from before 2024?

The Registrar's published surcharges are 10% if paid within two months of 30 June, taking the total to €385, and 30% if paid within five months, taking it to €490.

Government fees are fixed. Everything else is a quote.

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