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Cyprus Tonnage Tax System related Circulars
  • Circular 21/2020: Cyprus Tonnage Tax System (Law 44(I)/2010 as amended): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2020.
  • Circular 11/2020: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) Laws of 2010 and 2020 (Law 44(I)/2010 as amended by Law 39(I)/2020) (hereinafter “the Law”)-The Tonnage Tax (Ancillary Activities to Maritime Transport) Notification of 2020.
  • Circular 10/2020: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) (Amendment) Law of 2020 (Law 39(I)/2020).
  • Circular 9/2020: Tonnage Tax for Owners of Cyprus ships and Cyprus Registry Maintenance Annual Fee- Extension of date of payment during COVID-19 outbreak.
  • Circular 2/2020: Cyprus Tonnage Tax System (Law 44(I)/2010): Calculation of the Global Share for the Owners of Foreign Ships, Charterers and Ship Managers – applied for the fiscal year 2020.
  • Circular 1/2020: Prolongation of "The Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44 (I)/2010)".
  • Circular 19/2019: Cyprus Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2019.
  • Circular 18/2018: Cyprus Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2018.
  • Circular 27/2017: Cyprus Tonnage Tax System (Law 44(I)/2010): Calculation of the Global Share for the Owners of Foreign Ships, Charterers and Ship Managers – applied for the fiscal year 2018.
  • Circular 20/2017: Cyprus Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2017.
  • Circular 35/2016: Cyprus Tonnage Tax System (Law 44(I)/2010): Calculation of the Global Share for the Owners of Foreign Ships, Charterers and Ship Managers – applied for the fiscal year 2017.
  • Circular 33/2016: Cyprus Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2016.
  • Circular 33/2015: Cyprus Tonnage Tax System (Law 44(I)/2010): Calculation of the Global Share for the Owners of Foreign Ships, Charterers and Ship Managers – applied for the fiscal year 2016.
  • Circular 32/2015: Cyprus Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2015.
  • Circular 34/2014: Cyprus Tonnage Tax System (Law 44(I)/2010): Calculation of the Global Share for the Owners of Foreign Ships, Charterers and Ship Managers – applied for the fiscal year 2015.
  • Circular 30/2014: Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2014.
  • Circular 24/2013: Cyprus Tonnage Tax System (Law 44(I)/2010): Calculation of the Global Share for the Owners of Foreign Ships, Charterers and Ship Managers - applied for the fiscal year 2014.
  • Circular 22/2013: Cyprus Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2013.
  • Circular 12/2013: Cyprus Tonnage Tax System (Law 44(I)/2010) Revised Form MSTT8 - Declaration of Registered Owner/Registered Bareboat Charterer of a Cyprus Ship.
  • Circular 11/2013: Payment of financial obligations - Extension of date of payment of financial obligations.
  • Circular 8/2013: Payment of financial obligations.
  • Circular 7/2013: Cyprus Tonnage Tax System (Law 44(I)/2010): Form MSTT8B – Declaration of Auditors/Legal Representative of an Owner of Foreign Ships; Form MSTT8C–Declaration of Auditors/Legal Representative of a Charterer; Form MSTT8D–Declaration of Auditors of a Ship Manager.
  • Circular 53/2012: Cyprus Tonnage Tax System (Law 44(I)/2010): Calculation of the Global Share for the Owners of Foreign Ships, Charterers and Ship Managers – applied for the fiscal year 2013.
  • Circular 45/2012: Notifications sent by Inland Revenue Department to shipping companies to submit income tax returns for the period before 31/12/2009.
  • Circular 44/2012: Cyprus Tonnage Tax System (Law 44(I)/2010): Taxation of Owners of Yachts/ Pleasure Craft registered in the Register of Cyprus Ships.
  • Circular 42/2012: Cyprus Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2012.
  • Circular 22/2012: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010) Notifications to submit Company Income Tax Return and/or Employer´s Return issued by the Inland Revenue Department.
  • Circular 18/2012: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010) - Notifications.
  • Circular 11/2012: Cyprus Tonnage Tax System (Law 44(I)/2010) Revised Forms MSTT8/ MSTT8A - Declaration of Owner of a Cyprus Ship – Amendment of Circular No. 6/2012: Bareboat Charterer (Parallel - in Registration).
  • Circular 6/2012: Cyprus Tonnage Tax System (Law 44(I)/2010) Revised Forms MSTT8/MSTT8A - Declaration of Owner of a Cyprus Ship.
  • Circular 3/2012: Cyprus Tonnage Tax System (Law 44(I)/2010): Flags which appear on the Grey List and Black List of the Paris MOU for the Fiscal Year 2011.
  • Circular 2/2012: Cyprus Tonnage Tax System (Law 44(I)/2010): Declaration for Taxation for the Fiscal Year 2011.
  • Circular 21/2011: Tonnage Tax Arms Length Principle May 2011.
  • Circular 13/2011: Cyprus Tonnage Tax System (Law 44(I)/2010): Calculation of the Community - flagged Share (sections 15, 25 and 35 of the Law) "The 2/3 Rule" (section 33 of the Law) Minimal Share of Fleet in Ownership (section 47 of the Law).
  • Circular 11/2011: Cyprus Tonnage Tax System (Law 44(I)/2010): Application for Approval of the Option to be taxed under the Tonnage Tax System/Special Arrangements for Fiscal Year 2011.
  • Circular 8/2011: Tonnage Tax System - Τhe Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010) – Interpretation of the term Community ship in the case of Parallel (bareboat Charter) registration.
  • Circular 6/2011: Cyprus Tonnage Tax System (Law 44(I)/2010): Declaration for Taxation for Ship Management Services.
  • Circular 4/2011: Cyprus Tonnage Tax System (Law 44(I)/2010): Amendment of period for the Application for Approval of the Option to be taxed under the Tonnage Tax System / Declaration for Taxation / Arrangements for Fiscal Year 2010.
  • Circular 3/2011: Cyprus Tonnage Tax System (Law 44(I)/2010): Application for Approval of the Option to be taxed under the Tonnage Tax System/Declaration for Taxation / Arrangements for Fiscal Year 2010.
  • Circular 1/2011: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010) - The Tonnage Tax (Special Provisions for the Calculation of the Community Flagged Share) Notification of 2010 (P.I. 536/2010).
  • Circular 42/2010: Tonnage Tax System -Τhe Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010) – Interpretation of the term Community ship in the cases of Parallel (bareboat Charter) registration.
  • Circular 39/2010: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010) - Notifications.
  • Circular 32/2010: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) Law of 2010 ( Law 44(I)/2010) - Notifications.
  • Circular 31/2010: Tonnage Tax System - Preparatory Work for the Smooth Implementation of the Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010).
  • Circular 28/2010: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010) - Notifications.
  • Circular 14/2010: New Cyprus Tonnage Tax Legislation: The Merchant Shipping (Fees and Taxing Provisions) Law of 2010 (Law 44(I)/2010).