SaaS & AI
Software and machine-learning businesses where the value sits in code and the tax position follows the R&D.
Industries
Where the structure changes with the business
A software company and a shipping company both incorporate in Cyprus. Almost nothing after that step is the same: the substance expected, the assets that qualify for relief, and the evidence a regulator or an acquirer will ask for all differ by sector.
Crypto & Web3
Token issuers, crypto-asset service providers and funds operating under MiCA and the CySEC regime.
Funds & Family Offices
Investment vehicles, AIFs and private family structures consolidating holdings under one jurisdiction.
Real Estate Investors
Property holding, development and cross-border real estate investment structures.
iGaming & Fintech
Licensed operators, affiliates, payment businesses and electronic money institutions serving regulated markets.
E-commerce & FBA
Marketplace sellers, direct-to-consumer brands and fulfilment businesses trading across the single market.
Digital Marketing Agencies
Performance, creative and media agencies billing international clients from a single contracting entity.
Consultants & Freelancers
Independent professionals and boutique consultancies converting personal expertise into a company.
Content Creators
Creators, publishers and course businesses whose income comes from platforms, sponsorship and licensing.
Shipping & Maritime
Ship-owning, management and chartering under the Cyprus tonnage tax system.
Founders & Nomads
Founders relocating themselves and their company, and location-independent professionals establishing a residency position.
HNWI
Private clients relocating wealth, structuring succession, or consolidating a family office.
What does not change with the sector
The figures below apply whichever of the twelve routes above fits the business. What changes by sector is the substance expected, which assets qualify, and what has to be evidenced.
| Corporate income tax | 15 percent, for tax years beginning on or after 1 January 2026. The rate was 12.5 percent to 31 December 2025. |
|---|---|
| Corporate tax residence | Incorporation in Cyprus, or management and control exercised in Cyprus. Either is sufficient from 1 January 2026, unless a treaty provides otherwise. |
| IP Box, effective rate | 3.0 percent at a nexus fraction of 1.0. That is 15 percent on the 20 percent of qualifying profit left after the 80 percent deduction, so it is the best available outcome rather than a typical one. |
| Dividends to non-resident shareholders | No withholding tax. |
| Individual tax residence | More than 183 days in Cyprus. Or the 60 day rule, which carries four conditions from 1 January 2026, reduced from five. |
| Non-domiciled status | 17 of the previous 20 years, so it is a rolling test rather than a fixed countdown from arrival. |
| VAT | 19 percent standard rate. Registration is compulsory once taxable supplies exceed 15,600 euro in any 12 months. |
| Audit | A review engagement under ISRE 2400 is available instead of a full audit below 300,000 euro net turnover and 500,000 euro gross assets, in each case for two consecutive years, for financial years beginning on or after 6 February 2026. |
| Annual company levy | Abolished from 2024 by Law 25(I)/2024. Unpaid levies for the years 2011 to 2023 remain due. |
| Stamp duty | Repealed. |
Find out whether Cyprus fits your plans
It starts with three questions: where your revenue comes from, what you own, and where you are tax resident. From there, the conversation is about what you are building and where you want to take it. After the call, you receive a written proposal covering the recommended structure, the implementation roadmap, and a fixed fee quote.