A clear, practical breakdown of Cyprus’s 2026 tax reform and what it means for game studios.



Cyprus’s 2026 tax reform is the most significant update to the country’s framework in over a decade — including a corporate tax rate move from 12.5% to 15%, a 120% R&D super-deduction extended through 2030, a longer loss carry-forward period, and the abolition of deemed dividend distribution.
Prepared by CYGMA with Chrysostomides Advocates & Legal Consultants, our official legal partner, this guide is tailored specifically for game studios. It goes beyond a complete breakdown of every area relevant to studios, adding case studies and practical, worked examples showing how the numbers play out for both the business and its employees. Complete the form to download the full document.
CYGMA produces tailored resources like this one, drawing on the expertise of its trusted partners and guided by what its members actually need. Members get these documents first, and without any forms. If you represent a game publisher, developer, or VC, learn more about becoming a CYGMA member.