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    The general advantages offered by Cyprus to off shore companies that operate in Cyprus, and they are not are allowed to trade in Cyprus are the following:
    • Low Corporation Tax: Intentional companies as well as international branches managed and controlled from Cyprus are taxed at only 4.25 percent of their profits.
    • Low Income Tax: Expatriates employed in the Industrial Free Zone pay half the rates applicable to locals i.e. 0-20 percent.
    • No withholding Tax: Dividends paid by resident companies to foreign incorporated companies are exempt from withholding tax. If dividends are paid to shareholders (physical persons) then the tax withheld is credited against their own tax liability.
    • Ten Year Tax Holiday: Profits resulting from the operation of auxiliary tourist projects, such as golf courses, marinas, theme parks, health centers, etc. are, subject to certain conditions, exempt from corporation tax for a period of ten years.
    • Generous Tax Allowances: There are generous investment allowances for machinery and equipment used in the manufacturing sector and considerable wear and tear allowances covering both machinery and certain categories of hotel buildings. Book losses may be carried forward for up to 5 years from the year in which they occur.
    • Zero Customs and Excise Charges for operations in the Industrial Free Zone.
    • Double Tax Treaties: Cyprus has ratified 27 double tax treaties, many with former Eastern European countries.
    • International business branches which are managed and controlled from abroad and international business partnerships are totally exempt from corporation or income tax.
    • Expatriate employees of International companies living and working outside the island are exempt from income tax if they get paid through any bank in Cyprus or are taxed at one tenth of the rates applicable to locals if they get paid directly abroad.
    • Other Tax Exemptions: 60 percent of repatriated profits resulting from the rendering of professional services abroad are exempt from tax. 90 percent of profits or dividends repatriated to Cyprus from a business based permanently abroad are exempt from tax. Such a business should be carried out by a Cypriot individual or a company in which Cypriots own at least 15 percent of the equity.


    Telecommunications (both national and international fixed/mobile voice service, Internet access and data services both narrowband and broadband) in Cyprus are offered by a number of providers following the liberization of the sector.

    Visitors are invited to check for specific services the offerings of the licensed operators who are listed in the Directory of Licensed Operators at the web page of the Office of the Regulator for Electronic Communication and Postal Regulation at

    Public telephones are installed at various central locations in all towns and villages as well as at International airports, harbours and other locations. There are three types of public telephones, Coinphones, Outdoor cardphones and indoor cardphones. All public payphones can be used for both national and international calls. In all payphones, dialing instructions as well as charges rates are posted.

    Internet cafes are available in all cities. Superior hotels have internet facilities available as well.

    Directory Inquiries
    By calling the number 11892 or 11822 or 11888 you can get a 24-hour service for directory inquiries regarding customers in Cyprus, whereas for foreign customers, country codes and area codes you can get information by dialling 11894 or 11822 (Europe, USA, Australia)

    Public Card phones and Pay-phones  

    Telecard or coin operated public telephones are installed at various central locations in all towns and villages, as well as at the International Airports, Harbors, Marinas and other locations. Telecards of CYP£3, £5 and £10 denominations may be purchased from banks, post offices, and souvenir shops, kiosks and from Cyprus Telecommunication Authority's (Cy.T.A) Area Offices in all towns. Coin operated telephones accept coins of 2, 5, 1 0 and 20 cent denominations. All public card phones and pay-phones may be used for national and international calls.  Dialing instructions, international codes and charges are displayed in all public telephones.

    Reduced Telephone Rates  

    The Authority offers reduced telephone rates for local and international calls during off peak hours: Local calls (between districts)    20:00-07:00 every day.
    International calls 22:00-08:00 every day and all day Sunday.

    Facsimile Service

    No public fax facilities are operational, but most hotels will permit their guests the use of their facilities.  For fax inquiries call 192 for subscribers in Cyprus and 134 for subscribers in other countries.

    Telex Service

    Two hundred and sixteen countries are accessed automatically from Cyprus. No public telex facilities are operational, but most hotels will permit their guests the use of their facilities. For telex subscribers inquiries call 192.

    Telegraph Service

    Inland or overseas telegrams may be deposited at Cy.T.A counters, through the telex service or by phone by dialing the number 196.  Telegrams by phone are accepted from 07:00-19:00hrs every day including Sundays and holidays.

    Mobile Telephony

    Travelers may use their GSM phones while in Cyprus provided that a Roaming Agreement has been signed between Cy.T.A and a service provider from their country. Information regarding the service may be obtained by calling Cy.T.A's Customer Services Department at 132.

    International Dialing Codes

    To find International dialing codes and local area codes please see essential numbers.


    Because of the 10% service charge levied in hotels and restaurants, a tip is not obligatory, but small change is always welcome. Taxi-drivers, porters, hairdressers etc., always appreciate a small tip.


    One can travel around Cyprus either by bus or by taxi. There are no trains in Cyprus.

    Driving is on the left-hand side of the road. Distances between towns are not lengthy.

    The trans-urban service-taxis are shared taxis connecting all main towns (during daytime) and are very reasonably priced. There are many car rental companies in Cyprus, and the top international names are all represented.

    Petrol stations in all seaside areas and major towns are equipped with automatic pumps, accepting bank notes and operating on a 24-hour basis. On Sundays and Public Holidays, petrol stations in rural areas may open.

    A number of experienced tourist companies organize efficiently run tours, in modern air-conditioned coaches, with multilingual guides. Buses connect the main towns of Cyprus, and there is a yellow bus service run by the Municipality within the old city of Nicosia. Yacht charter is available in Limassol and Larnaca, with or without crew.  

    Visitors are requested to confirm the itineraries and prices with the appropriate companies as these are subject to alterations.

    Prices quoted below are approximate and can only be used as an indication.


    1. Interurban buses:
    Various Bus companies link all major towns with daily routes at specified intervals (e.g., Monday-Saturday, no service on Sundays).

    For more information please contact:

    a) Lefkosia Interurban buses Co Ltd
    Tel: 22 66 58 14
    Routes available:
    - Lefkosia – Lemesos and Lemesos - Lefkosia

    b) Intercity buses Co Ltd
    Tel: 24 64 34 92, 24 72 27 00
    Routes available:
    – Lefkosia – Larnaka and Larnaka -Lefkosia
    – Lemesos – Larnaka and Larnaka - Lemesos

    c) Nea Amoroza Transport Co Ltd.
    Tel: 26 93 68 22, 26 93 67 40
    Routes available:
    – Pafos - Polis and Polis - Pafos

    d) P.E.A.L. Bus Co.
    Tel: 23 82 13 18, 23 82 56 07, 99 48 48 18
    Route available:
    – Paralimni - Protaras - Larnaka - and return

    e) EMAN BUSES.
    Tel: 23 72 13 21
    Route available:
    – Agia Napa - Larnaka and Larnaka - Ayia Napa

    2. Rural Buses:

    Almost all villages are connected with the nearest town by local buses. Bus operation is limited to once or twice a day. Regional bus companies provide more routes.

    3. Urban Buses:

    These operate frequently during daytime and in certain tourist areas, during summer, their timetables are extended till midnight.
    For more information concerning timetables:

    – Lefkosia: Plateia Solomou, west of Plateia Eleftherias,
    Tel: 22 66 58 14, 22 77 88 41
    – Lemesos: A. Themistocleous 7
    Tel: 25 37 05 92, 25 35 40 50
    – Larnaka: King Evagorou 2, Cosma Building, Flat 203
    Tel: 24 65 04 77, 24 65 74 66.
    – Pafos: (Mesogi) Industrial Area, Karavella Bus Station, P.O.Box 62136, Tel: 26 93 44 10,
    – Paralimni: Agiou Georgiou 13, Tel: 23 82 13 18
    – Agia Napa: Leoforos Makariou III 32A, P.O.Box 30073,
    CY 5340 Agia Napa, Tel: 23 72 13 21, 23 72 13 36
    – Polis: Kyproleontos, Tel: 26 32 11 14


    1. Transurban Service (shared) Taxis:

    Trans-urban Service Taxis: (Shared with other passengers 4-7 seats). This service provides connection between all major towns of Cyprus every half an hour.
    Seats can be booked by phone and passengers can be collected from and dropped to at any place they wish within the municipal boundaries.

    Monday-Friday 06.00-18.00, Saturday and Sundays 07.00-17.00.
    No Service offered on Public Holidays.

    Service taxis do not operate between:
    a) The Airports and the towns,
    b) Towns and villages

    One may apply for more information and reservations at:
    "Pagkypria Eteria Yperastikon Taxi Ltd" (Cyprus Interurban Taxi Co Ltd) TRAVEL & EXPRESS: Tel: 77777474

    LEFKOSIA : Leoforos Salaminos - Municipal Parking Place (Kolokasi) Tel: 22730888
    LEMESOS : Gonia Kavazoglou & Misiaouli Strs. Tel: 25877666
    LARNAKA : a) Gonia Papakyriakou & Marsellou Str. Tel: 24661010
    PAFOS : 8, Evagora Pallikaridi Str. Tel: 26933181
    PARALIMNI: Tassou Markou 10 Tel:23826061

    Fares (one way)

    Fares (one way)




    Lefkosia - Lemesos,
    Lemesos - Lefkosia

    C£5.50/ €9,41

    C£6.30/ €10,78

    Lefkosia - Larnaka,
    Larnaka - Lefkosia

    C£4.00/ €6,85

    C£4.60/ €7,87

    Lefkosia - Larnaka Airport

    C£5.50/ €9,41

    C£6.30/ €10,78

    Lemesos - Larnaka,
    Larnaka - Lemesos

    C£5.00/ €8,56

    C£5.70/ €9,76

    Lemesos - Larnaka Airport

    C£6.50/ €11,13

    C£7.50/ €12,83

    Lemesos - Pafos,
    Pafos - Lemesos

    C£5.00/ €8,56

    C£5.70/ €9,76

    Lemesos - Pafos Airport

    C£6.00/ €10,27

    C£6.90/ €11,81

    Larnaka-Agia Napa-Paralimni
    Paralimni-Agia Napa-Larnaka
    (7.00-17.00, every two hours)

    C£4.00/ €6,85

    C£4.60/ €7,87

    Paralimni-Agia Napa-Larnaka Airport

    C£5.50/ €9,41

    C£6.30/ €10,78

    2. Rural Taxis:

    Rural taxis are allowed to be hired from their base station only. An exception is permitted when hiring is made at the airport or seaport where the taxi driver must present such document proving the collection of certain customers. Taximeters in rural taxis are not installed.

    a) Tariff I: Single trip (06:01-20:30 hrs) 31 cents per km. Return trip 24 cents per km.
    b) Tariff II: Single trips at night (20:30 to 06:00 hrs) 31 cents per km. Return trip 35 cents per km.
    c) For every luggage, weighing more than 31kg, will be charged at 26 cents per piece.
    d) Delay or waiting time charge: For tariff I £7.07 per hour. For tariff II £9.21
    e) Minimum Charge: £1.78

    3. Urban Taxis:

    Urban Taxis: This is a 24 hours service provided in all towns. Taxis can be booked by phone or be hired from their base station. Urban taxis are provided with taximeters and charging commences upon the entrance of a passenger in the taxi and is based on the following chart:

    Tariff I Tariff II
    06:01-20:30 20:31-06:00

    a) Initial charge C£1.80/ €3.08 C£2.35/ €4,02
    b) Fare per Km C£0.35/ €0,60 C£0.42/ €0,72
    c) Delay or waiting time per hour C£8,00/ €13,69 C£9,30/ €15,91
    d) For every luggage C£0.58/ €0,99 C£0.58/ €0,99

    –Taxis charge an extra supplement of C£1.15 per ride during the following public Holidays: 24th, 25th, 26th, 31st December, 1st of January, Good Friday, Good Saturday, Easter Sunday, Monday after Easter and 1st of May.

    Complaints about taxis or drivers should be forwarded immediately to the Road Transport Department:

    1) Lefkosia:
    Vasileos Pavlou 17, Egkomi, 1425 Lefkosia
    Tel: 22 80 70 00, 22 80 71 54, Fax: 22 35 40 30

    2) Lemesos:
    Korivou - Kampos Polemidion, 3112 Polemidia
    Tel: 25 87 04 53, Fax: 25 30 56 74

    3) Larnaka:
    Nikou Dimitriou, Marinos Court, P.O.Box 40495, 3165 Larnaka
    Tel: 24 82 82 53, Fax: 24 30 44 34

    4) Pafos:
    Industrial area, Mesogi, P.O.Box 2191, Pafos
    Tel: 26 82 13 38 Fax: 26 94 69 31
    Complaints can also be notified to the Police through telephone no: 22 80 20 20



    More than  400 licensed (by the Cyprus Tourism Organization) Travel Agencies (plus 180 branches) are in operation throughout the island, many of which are IATA members. 

    A List of Travel Agents can be found in the CTO's annual "Guide to Hotels, Travel Agencies and other Tourist Services" which can be obtained from all CTO Offices in Cyprus and abroad. The Association of Cyprus Travel Agents (ACTA) also issues an annual directory giving the Association's major objectives and a list of its members.

    The establishment and operation of Tourist Agencies in Cyprus is regulated by the Tourist and Travel Agencies and Tourist Guides Law 1995.-2004.

    According to the provisions of the above Law:

    (a) No non-resident Office except those established in another member state, can operate in the Republic, on an organized or permanent basis, unless represented by a resident Office.

    (b) The non-resident Office and the representing resident Office have an obligation to declare jointly to the Organization both the date of commencement
    and the date of expiration of their cooperation and to provide the Organization with any information required from them concerning the arrival,
    transportation and place of accommodation of the tourists.

    (c) The resident Office shall be jointly liable with the non-resident Office for any violation of the provisions of the relevant Law and Regulations, as if the
    violation had been made by the resident Office.

    Approximately 451 licensed (by the Cyprus Tourism Organisation) Travel Agencies (plus 153 branches) are in operation throughout the island, many of which are IATA members (April 2005).
    A List of Travel Agents can be found in the Cyprus Tourism Organisation’s annual “Guide to Hotels, Travel Agencies and other Tourist Services” which can be obtained from all Cyprus Tourism Organisation Offices in Cyprus and abroad.
    The Association of Cyprus Travel Agents (ACTA) also issues an annual directory giving the Association’s major objectives and a list of its members.

    ACTA: (Association of Cyprus Travel Agents):
    House of Tourism
    Ledra Street
    2, Klokkaris Arcade
    1011 Lefkosia
    P.O.Box 22369, CY 1521 Lefkosia,
    Tel: 357 22 66 64 35
    Fax: 357 22 66 03 30

    Perhaps because Cyprus has seen so many empires and cultural influences ebb and flow over the centuries, the country enjoys an exceedingly high level of freedom of worship. While the majority of Cypriots are Greek Orthodox Christian (85%), other religious faiths are represented on the island as well, including Armenians, Maronites, Roman Catholics, Latins and Muslims.


    Tourist Guides in Cyprus are trained and licensed by the Cyprus Tourism Organization which is the Government authorized operator of the "Tourist Guide School". Licensed guides for sightseeing tours in Cyprus can be reached through: Cyprus Tourist Guides Association, Nicosia, Tel: (22) 457755, Fax: (22) 466872

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