Cyprus IP Box Eligibility Checker
Answer 4 questions to find out if your intellectual property qualifies for the Cyprus IP Box regime with its 3% effective tax rate.
Your Business Entity
What type of entity holds the intellectual property?
Disclaimer
This checker provides a preliminary assessment based on general IP Box eligibility criteria under the Income Tax Law (Section 9(1)(e)) and the OECD modified nexus approach. Actual eligibility depends on detailed analysis of your IP assets, R&D expenditure, transfer pricing documentation, and economic substance. This does not constitute tax or legal advice.
Your intellectual property qualifies for the Cyprus IP Box if it is a legally protected, R&D-derived asset, such as a patent, copyrighted software or a utility model, owned by a Cyprus tax-resident company or a Cyprus permanent establishment. Trademarks and other marketing-related IP are excluded.
How it works
- The IP must be a qualifying asset: patents, copyrighted software, utility models, plant-breeders' rights or orphan-drug designations.
- It must be owned by a Cyprus tax-resident company or a Cyprus permanent establishment of a foreign company.
- There must be genuine R&D activity behind the asset, the benefit is scaled by the OECD modified nexus fraction.
- Trademarks, brand names and other marketing IP do not qualify.
Frequently Asked Questions
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