Corporate Tax Benefits
12.5% corporate tax rate, among the lowest in the EU.
No withholding tax on dividends, royalties, or interest paid to non-residents.
Dividend income exemptions for qualifying holdings.
80% tax exemption on qualifying profits from Intellectual Property (IP Box Regime).
No capital gains tax on the disposal of shares or property located outside Cyprus.
Group relief available for loss transfer within group companies.
Access to 60+ Double Tax Treaties worldwide.
Individual Tax Benefits
Non-domicile status available for up to 17 years after relocation.
No Special Defence Contribution Tax for non-domiciled tax residents.
Tax-free dividends and interest for non-domiciled individuals.
Income tax exemption for the first €19,500 earned annually.
50% exemption on income exceeding €100,000 for individuals relocating for work (valid for 10 years).
100% exemption on lump-sum repayments from life insurance or provident funds.
No wealth or inheritance tax.