🇨🇾 Cyprus

Cyprus has emerged as a crypto-friendly EU jurisdiction with a growing number of licensed CASPs under MiCA. CySEC actively regulates crypto investment services, and the island has attracted numerous crypto firms due to its favorable tax regime and English-speaking business environment.

Overview

Statuscrypto_friendly
Risk Score22/100 (Low Risk)
Regioneurope
CurrencyEUR
Adoption Rank#25

Tax

Capital Gains (Personal)0% on crypto gains for individuals (CGT applies only to immovable property in Cyprus)
Capital Gains (Corporate)12.5% corporate income tax on crypto trading profits
VAT on CryptoNo
Staking TaxTaxed as income at applicable personal or corporate rates
Airdrop TaxNo specific guidance; likely taxed as income if received in course of business

Cyprus does not levy capital gains tax on the sale of crypto assets by individuals (CGT applies only to gains from disposal of immovable property). Corporate entities pay 12.5% on crypto trading profits. The IP box regime and non-domicile status offer additional tax planning opportunities.

Licensing

RequiredYes
RegulatorCySEC
FrameworkMarkets in Crypto-Assets Regulation (MiCA); CySEC CASP Registration
Easemedium
Cost$30,000 - $200,000

CySEC has been actively registering CASPs and transitioning to full MiCA authorization. Cyprus was one of the first EU countries to implement a national CASP registration. CySEC has approved numerous crypto-related CIF licenses for firms offering crypto CFDs and derivatives.

DeFi

Status: regulated

Under MiCA, DeFi protocols with identifiable operators may require CASP authorization. CySEC follows ESMA guidance on DeFi regulation. Fully decentralized protocols remain in a grey area.

Stablecoins

Status: specific_framework

MiCA stablecoin framework applies. ARTs and EMTs require authorization from CySEC or the Central Bank of Cyprus respectively.

NFTs

Status: Unclear

MiCA excludes unique NFTs but covers fungible-like NFTs. CySEC follows ESMA guidance on NFT classification.

Mining

LegalYes
Electricity$0.18/kWh
Renewable30%
Infrastructuregood

Mining is legal with moderate electricity costs and a good infrastructure environment. Renewable energy accounts for about 30% of electricity supply.

Geopolitics

Stabilitystable
SanctionsNo
Corruption Index58/100
Banking Accessopen

Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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