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Cyprus

Corp Tax: 12.5%Setup: 105 EURIncorporate: 7 daysData Quality: 100%

Tax Rates

Corporate Tax

12.5%Verified Feb 2026

Effective Corporate Rate

11.4%

Capital Gains

20%Verified Feb 2026

Personal Income (Top)

35%Verified Feb 2026

VAT

19%Verified Feb 2026

VAT Reduced Rates

9%, 5%, 0%

Dividend Withholding

0%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

2.5%

Crypto Tax

capital gainsVerified Feb 2026

Participation Exemption

AvailableVerified Feb 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

68Verified Feb 2026

Double Tax Agreements

Key Partners

United Kingdom, United States, India, China, Russia, Canada, France, Germany, South Africa, UAE

Exit Tax

YesVerified Feb 2026

Exit Tax Rate

12.5%