{"id":5707,"date":"2026-01-20T08:46:16","date_gmt":"2026-01-20T08:46:16","guid":{"rendered":"https:\/\/www.gstaxconsultants.com\/?p=5707"},"modified":"2026-02-10T10:30:22","modified_gmt":"2026-02-10T10:30:22","slug":"the-cyprus-tax-reform-2026","status":"publish","type":"post","link":"https:\/\/www.gstaxconsultants.com\/el\/the-cyprus-tax-reform-2026\/","title":{"rendered":"The Cyprus Tax Reform 2026"},"content":{"rendered":"

\u0391\u03c0\u03cc \u03c4\u03b7\u03bd 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2026 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b5\u03b8\u03b5\u03af \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03b7 \u03bd\u03ad\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ae\u03c2 \u0394\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1\u03c2, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03c8\u03b7\u03c6\u03b9\u03c3\u03c4\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7 \u0392\u03bf\u03c5\u03bb\u03ae \u03c4\u03c9\u03bd \u0391\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03bc\u03b5\u03c4\u03ac \u03b1\u03c0\u03cc \u03bc\u03b1\u03ba\u03c1\u03bf\u03c7\u03c1\u03cc\u03bd\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03c4\u03b5\u03bd\u03b5\u03af\u03c2 \u03b4\u03b9\u03b1\u03b2\u03bf\u03c5\u03bb\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2.<\/p>\n

 <\/p>\n

\u0397 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03b5\u03b9\u03c3\u03ac\u03b3\u03b5\u03b9 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c3\u03c4\u03bf \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03cc\u03c3\u03bf \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03cc\u03c3\u03bf \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03ba\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03be\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ae \u03ad\u03c7\u03bf\u03c5\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf.<\/p>\n

 <\/p>\n

<\/p>\n

\u03a3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03c4\u03c9\u03bd \u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03b5\u03ba\u03c3\u03c5\u03b3\u03c7\u03c1\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03c3\u03cd\u03bd\u03b7\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03b3\u03c9\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03b7\u03c2 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03c9\u03c2 \u03b4\u03b9\u03b5\u03b8\u03bd\u03bf\u03cd\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03ad\u03bd\u03c4\u03c1\u03bf\u03c5.<\/p>\n

 <\/p>\n

\u0394\u03b5\u03af\u03c4\u03b5 \u03c0\u03b9\u03bf \u03ba\u03ac\u03c4\u03c9 \u03bc\u03b5\u03c1\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2.<\/p>\n

 <\/p>\n

\u0391\u03bb\u03bb\u03b1\u03b3\u03ae \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/strong><\/h2>\n

\u0393\u03b9\u03b1 \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03c5\u03c1\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u03bc\u03b5 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bd\u03c4\u03b9\u03b1 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf\u03c5, \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u20ac19,500.00 \u03c3\u03c4\u03b9\u03c2 \u20ac22,000.00. \u20ac19,500 to \u20ac22,000<\/strong>.<\/p>\n

 <\/p>\n

\u0391\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5, \u03b1\u03c0\u03cc 01\/01\/2026<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n
\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1<\/strong><\/td>\n\u03a3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c5<\/strong><\/td>\n<\/tr>\n<\/thead>\n
\u20ac0 \u2013 \u20ac22,000<\/td>\n0%<\/td>\n<\/tr>\n
\u20ac22,001 \u2013 \u20ac32,000<\/td>\n20%<\/td>\n<\/tr>\n
\u20ac32,001 \u2013 \u20ac42,000<\/td>\n25%<\/td>\n<\/tr>\n
\u20ac42,001 \u2013 \u20ac72,000<\/td>\n30%<\/td>\n<\/tr>\n
\u20ac72,001 and above<\/td>\n35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

\u03a5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03b5\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5, \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2025<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n
\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1<\/strong><\/td>\n\u03a3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c5<\/strong><\/td>\n<\/tr>\n<\/thead>\n
\u20ac0 \u2013 \u20ac19,500<\/td>\n0%<\/td>\n<\/tr>\n
\u20ac19,501 \u2013 \u20ac28,500<\/td>\n20%<\/td>\n<\/tr>\n
\u20ac28,501 \u2013 \u20ac36,300<\/td>\n25%<\/td>\n<\/tr>\n
\u20ac36,301 \u2013 \u20ac60,000<\/td>\n30%<\/td>\n<\/tr>\n
\u20ac60,001 and above<\/td>\n35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

**\u03a4\u03bf\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03bf\u03b9\u03ba\u03bf\u03b3\u03b5\u03bd\u03b5\u03b9\u03b1\u03ba\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1, \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2, \u03b5\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b5\u03c5\u03ba\u03bf\u03bb\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf \u03ae \u03c3\u03c5\u03bc\u03b2\u03af\u03bf \u03b1\u03bd\u03b1\u03bb\u03cc\u03b3\u03c9\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd.<\/p>\n

 <\/p>\n

\u0391\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf \u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03af \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 (\u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03be\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2)<\/strong><\/h2>\n
    \n
  1. \u0391\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b1\u03c0\u03cc \u03c4\u03bf 12,5% \u03c3\u03c4\u03bf 15% 12.5% to 15%<\/strong>.<\/li>\n
  2. \u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03ba\u03c1\u03c5\u03c0\u03c4\u03bf\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03bc\u03b5 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bd\u03c4\u03b9\u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 8%<\/li>\n
  3. \u0395\u03c0\u03ad\u03ba\u03c4\u03b1\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b1 5 \u03c3\u03c4\u03b1 7 \u03ad\u03c4\u03b7.<\/li>\n
  4. \u0395\u03c0\u03ad\u03ba\u03c4\u03b1\u03c3\u03b7 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 2030 \u03c3\u03c4\u03b7\u03bd \u03c5\u03c0\u03b5\u03c1\u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 120% \u03b3\u03b9\u03b1 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03ad\u03c1\u03b5\u03c5\u03bd\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2 \u03ac\u03c5\u03bb\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03bf\u03cd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf\u03c5.<\/li>\n
  5. \u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03c3\u03c4\u03b1\u03b8\u03b5\u03c1\u03cc \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03cd\u03c8\u03bf\u03c5\u03c2 8% \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03c1\u03bf\u03b1\u03af\u03c1\u03b5\u03c3\u03b7\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd (stock options) \u03c3\u03c4\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03b5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7.<\/li>\n
  6. \u0391\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c8\u03c5\u03c7\u03b1\u03b3\u03c9\u03b3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03ba\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c9\u03c2 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03b1\u03c0\u03cc \u03c3\u03b5 \u20ac30,000.00 \u03b1\u03c0\u03cc \u20ac17,086.00.<\/li>\n
  7. \u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be (\u03c3\u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03ae \u03c3\u03c4\u03b7 \u03bb\u03ae\u03be\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2) \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b5 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bd\u03c4\u03b9\u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 20%, \u03b1\u03c6\u03bf\u03cd \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03b7\u03b8\u03b5\u03af \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac200.000 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c0\u03bf\u03c5 \u03bf\u03b9 \u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b4\u03af\u03b4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bb\u03cc\u03b3\u03c9 \u03c4\u03b5\u03c1\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/li>\n<\/ol>\n

     <\/p>\n

    \u038c\u03c3\u03bf\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b9\u03c2 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03ac\u03bc\u03c5\u03bd\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2026, \u03bf\u03b9 \u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2:<\/strong><\/h2>\n
      \n
    • \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b4\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c3\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c0\u03bf\u03c5 \u03ba\u03c4\u03ce\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/2026.<\/li>\n
    • \u039c\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7\u03c2 \u03b1\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03c0\u03af \u03c4\u03b7\u03c2 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae\u03c2 \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc 17% \u03c3\u03c4\u03bf 5%, \u03b3\u03b9\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b7\u03b8\u03bf\u03cd\u03bd \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/2026.<\/li>\n
    • \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7\u03c2 \u03b1\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c3\u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b5\u03bd\u03bf\u03af\u03ba\u03b9\u03b1.<\/li>\n<\/ul>\n

       <\/p>\n

      \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03b5\u03c1\u03af \u0392\u03b5\u03b2\u03b1\u03b9\u03ce\u03c3\u03b5\u03c9\u03c2 \u0395\u03b9\u03c3\u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03c2 \u039d\u03cc\u03bc\u03bf\u03c2:<\/strong><\/h2>\n

      \u0397 \u03bd\u03ad\u03b1 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03bb\u03b7\u03c6\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03c0\u03bf\u03bb\u03ad\u03bc\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u03c3\u03c4\u03b7 \u03c7\u03ce\u03c1\u03b1, \u03c0\u03b1\u03c1\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bc\u03b5 \u03c0\u03b9\u03bf \u03ba\u03ac\u03c4\u03c9 \u03c3\u03b5 \u03c3\u03cd\u03bd\u03c4\u03bf\u03bc\u03b7 \u03c0\u03b5\u03c1\u03b9\u03b3\u03c1\u03b1\u03c6\u03ae:<\/p>\n

        \n
      • \u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 25 \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03bd\u03b1 \u03bf\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03ce\u03c3\u03bf\u03c5\u03bd \u03c4\u03bf 70\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2.<\/li>\n
      • \u0391\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03be\u03b5\u03bb\u03b5\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03ce\u03bd \u03b1\u03c0\u03cc \u03bc\u03b5\u03b9\u03ba\u03c4\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1, \u03b1\u03c0\u03cc \u20ac70,000.00 \u03c3\u03b5 \u20ac120,000.00<\/li>\n
      • \u0391\u03c0\u03cc \u03c4\u03b7\u03bd 1\u03b7 \u0399\u03bf\u03c5\u03bb\u03af\u03bf\u03c5 2026, \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03bf\u03c5 \u03bc\u03ad\u03c3\u03c9 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03bf\u03cd \u03b5\u03bc\u03b2\u03ac\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ae \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2, \u03b1\u03c0\u03b1\u03b3\u03bf\u03c1\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03bf\u03c5 \u03c3\u03b5 \u03bc\u03b5\u03c4\u03c1\u03b7\u03c4\u03ac.<\/li>\n
      • \u039c\u03b5\u03c4\u03b1\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd 31\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03bc\u03b5\u03b8\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b1\u03c5\u03c4\u03ae \u03b8\u03b1 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5.st<\/sup> \u039c\u03b5\u03c4\u03b1\u03c4\u03b5\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 31\u03b7 \u039c\u03b1\u03c1\u03c4\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2, \u03ba\u03b1\u03b9 \u03b7 \u03bd\u03ad\u03b1 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 31\u03b7st<\/sup> \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b8\u03b1 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c4\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5.<\/li>\n
      • \u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2<\/li>\n
      • \u0395\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ad\u03bd\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0388\u03c6\u03bf\u03c1\u03bf \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c3\u03c4\u03b9\u03c2 60 \u03bc\u03ad\u03c1\u03b5\u03c2.<\/li>\n
      • \u039f \u0388\u03c6\u03bf\u03c1\u03bf\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b8\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03be\u03bf\u03c5\u03c3\u03af\u03b1 \u03bd\u03b1 \u03b6\u03b7\u03c4\u03ae\u03c3\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03b9 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf 6 (\u03ad\u03be\u03b9) \u03b5\u03c4\u03ce\u03bd, \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c1\u03c7\u03b5\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03c3\u03c4\u03b7\u03c1\u03af\u03b6\u03bf\u03c5\u03bd \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03b3\u03b9\u03b1 6 (\u03ad\u03be\u03b9) \u03ad\u03c4\u03b7.<\/li>\n
      • \u039f \u0388\u03c6\u03bf\u03c1\u03bf\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b8\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03be\u03bf\u03c5\u03c3\u03af\u03b1 \u03bd\u03b1 \u03b6\u03b7\u03c4\u03ae\u03c3\u03b5\u03b9 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b1\u03c0\u03cc \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf (\u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2).<\/li>\n
      • \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae \u03b1\u03bd\u03b1\u03c3\u03c4\u03bf\u03bb\u03ae \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd, \u03bc\u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03b5\u03ba\u03ba\u03c1\u03b5\u03bc\u03b5\u03af\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 10 (\u03b4\u03ad\u03ba\u03b1) \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2. \u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b8\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b2\u03ac\u03bb\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c3\u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf.<\/li>\n
      • \u0394\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u20ac100,000.00<\/li>\n<\/ul>\n

         <\/p>\n

        \u039f \u03c0\u03b5\u03c1\u03af \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ce\u03bd \u039a\u03b5\u03c1\u03b4\u03ce\u03bd \u039d\u03cc\u03bc\u03bf\u03c5\u03c2, \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2<\/strong><\/h2>\n
          \n
        1. \u0395\u03c0\u03b5\u03ba\u03c4\u03b5\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u03b7 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c0\u03bf\u03c5 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2<\/li>\n
        2. \u0391\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1 \u03b2\u03af\u03bf\u03c5 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ce\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd:\n
            \n
          • \u0397 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ae \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b1\u03c0\u03cc \u20ac17.086 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac30.000.<\/li>\n
          • \u0397 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b3\u03b7\u03c2 \u03b1\u03c0\u03cc \u20ac25.629 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac50.000.<\/li>\n
          • \u0397 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2: \u03b1\u03c0\u03cc \u20ac85.430 \u03c3\u03b5 \u20ac150.000.<\/li>\n<\/ul>\n<\/li>\n
          • \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03bf \u03cc\u03c1\u03bf\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1, \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03bc\u03b5\u03b9\u03c9\u03b8\u03b5\u03af \u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b7 \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03ad\u03bc\u03bc\u03b5\u03c3\u03b1 \u03ba\u03b1\u03c4\u03ac 20% (\u03b1\u03bd\u03c4\u03af 50%) \u03b1\u03c0\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1 \u03c3\u03c4\u03b7 \u0394\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1, \u03bf\u03cd\u03c4\u03c9\u03c2 \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03c6\u03b1\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03b1 \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5.<\/li>\n
          • \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03c9\u03c2 \u03b7 \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03b1\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2, \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03cc\u03c0\u03c9\u03c2 \u03b4\u03b7\u03bb\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bc\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2, \u03b1\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd<\/li>\n
          • \u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b1 \u03cc\u03c0\u03bf\u03c5 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bf \u0388\u03c6\u03bf\u03c1\u03bf\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03c3\u03c5\u03bd\u03b1\u03b9\u03bd\u03ad\u03c3\u03b5\u03b9 \u03c3\u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c0\u03bf\u03c5 \u03bf \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b7\u03c2 \u03ae \u03bf \u03b1\u03b3\u03bf\u03c1\u03b1\u03c3\u03c4\u03ae\u03c2 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ae\u03c1\u03c9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03bf\u03c1\u03c6\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 (\u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03ba\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2).<\/li>\n<\/ol>\n

             <\/p>\n

            \u039a\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u039d\u03cc\u03bc\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b1 \u03c7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03b1<\/strong><\/h2>\n

            \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1\/1\/2026 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c0\u03bf\u03c3\u03bf\u03cd \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac \u03c7\u03b1\u03c1\u03c4\u03bf\u03c3\u03ae\u03bc\u03c9\u03bd \u03c0\u03ac\u03bd\u03c9 \u03c3\u03b5 \u03b1\u03c5\u03b8\u03b5\u03bd\u03c4\u03b9\u03ba\u03ac \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b1, \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03c6\u03c1\u03b1\u03b3\u03af\u03b4\u03b1 apostile.<\/p>","protected":false},"excerpt":{"rendered":"

            As of 1 January 2026, the new tax reform of the Republic of Cyprus has come into force, following its approval by the House of Representatives after lengthy and extensive consultations.   The reform introduces significant changes to the existing tax framework and applies to both individuals and Cypriot and foreign companies that operate or […]<\/p>\n","protected":false},"author":7,"featured_media":345,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Cyprus Tax Reform 2026: Key Changes For Individuals & Companies","_seopress_titles_desc":"Globalserve Provides An Overview Of The Cyprus Tax Reform Effective From 1 January 2026, Covering Income Tax, Corporate Tax, SDC, Capital Gains, Compliance Measures, And Stamp Duty Abolition.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[61],"tags":[],"class_list":["post-5707","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/posts\/5707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/comments?post=5707"}],"version-history":[{"count":17,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/posts\/5707\/revisions"}],"predecessor-version":[{"id":5744,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/posts\/5707\/revisions\/5744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/media\/345"}],"wp:attachment":[{"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/media?parent=5707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/categories?post=5707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/tags?post=5707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}