The Cyprus Tax Department has updated its Transfer Pricing page with the publication of Circular 5/2026, which was issued on 12 October 2026. Circular 5/2026 revises the minimum or maximum rates specified in paragraphs 14, 18, and 25 of Circular 6/2023 on minimum transfer pricing documentation and simplification measures (safe harbors) for taxpayers not required to prepare a Local file. This includes the following revised rates that apply starting from tax year 2026 onwards:
- Financing bet…