Corporate Tax & IP Box – Cyprus
12.5% corporate tax - one of EU's lowest. IP Box: 80% exemption = 2.5% effective rate on IP income. Extensive treaty network. No WHT on dividends out. Premier holding company jurisdiction.
Corporate Tax & IP Box
12.5% corporate tax - one of EU's lowest. IP Box: 80% exemption = 2.5% effective rate on IP income. Extensive treaty network. No WHT on dividends out. Premier holding company jurisdiction.
Corporate Tax 12.5%
Flat 12.5% on corporate profits. Among EU's lowest. No local taxes on top.
Cyprus companies pay 0% withholding tax on dividends to shareholders (most cases). Clean profit extraction.
Extensive double tax treaty network. Reduce foreign WHT, access treaty benefits.
IP Box Regime
Qualifying IP income: 80% exempt. 12.5% × 20% = 2.5% effective corporate tax. Extremely competitive for tech/pharma.
Patents, copyrighted software, formulas developed through R&D. Must meet nexus requirements (genuine Cyprus activity).
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