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Cyprus Corporate Tax Calculator

Calculate your company's corporate tax liability in Cyprus at the 2026 rate of 15%, including IP Box regime savings.

Company Financials

Disclaimer

This calculator provides a simplified estimate of Cyprus corporate tax at the 2026 rate of 15% (effective 1 January 2026, following the Tax Reform Act). It does not account for notional interest deductions or other provisions that may apply. Deemed dividend distributions have been abolished for profits earned from 2026 onwards. Please consult with our team for tailored corporate tax advice.

The Cyprus corporate income tax rate is 15% from 2026 (raised from 12.5%). Companies with qualifying intellectual property can cut their effective rate to as low as 3% under the IP Box regime, which exempts 80% of qualifying IP profit.

How it works

Worked example

Take a company with €100,000 of taxable profit in 2026. At the 15% corporate rate the tax is €15,000. If €80,000 of that profit qualified under the IP Box instead, only €16,000 of it (20%) would be taxed, so the tax on the IP profit would be about €2,400, an effective rate of 3%.

Frequently Asked Questions

The corporate income tax rate is 15% from 1 January 2026, increased from the previous 12.5%. It remains one of the lowest headline rates in the EU.
The IP Box exempts 80% of qualifying profit from intellectual property, so only the remaining 20% is taxed at 15%, an effective rate of about 3% on qualifying IP income, subject to the OECD modified nexus approach.
Tax losses can be carried forward and offset against future taxable profits for up to 7 years (extended from the previous 5 years).

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