Every page states its answer in the first sixty words, shows the date it was last reviewed, cites the legislation it rests on, and names the adviser accountable for it. Where a question has no settled answer, the page sets out what the position turns on instead of asserting one.
Most recently reviewed
Entity
Cyprus charges corporate income tax at 15 percent from 1 January 2026, raised from 12.5 percent. A company incorporated in Cyprus is tax resident here unless a treaty provides otherwise, and the management and control test applies alongside that. Dividends from a qualifying participation and gains on disposals of securities sit outside the charge.
Decision
Dividends cost less, at every income level we have modelled, with or without a relocation exemption. For a non-domiciled founder the gap is wide. There are still reasons to pay yourself a salary, and none of them are tax reasons: a residence permit may require one, dividends need distributable profits, and contributions buy social insurance entitlement.
Guide
The 2026 reform abolished the Special Defence Contribution on rental income. What remains is income tax for an individual or corporate income tax at 15 percent for a company, in both cases after a statutory 20 percent deduction on gross rents and the deductible expenses.
Playbook
Choose a route, either more than 183 days in Cyprus or the four conditions of the 60-day rule, then establish the facts before the tax year begins rather than during it. Register with the Tax Department, obtain a tax identification number, and claim non-domiciled status separately.
Decision
We treat a founder's salary as a related party cost and outside qualifying expenditure. The Regulations admit wages and salaries but exclude amounts paid to a connected person for carrying out research and development, and a founder who owns the company and writes the code is both.
Decision
Start by confirming the licence, because providing company administration and directorships in Cyprus is a regulated activity. After that the questions that separate providers are who signs, what happens when they disagree with you, and what the fee actually includes.
21 pages
Canonical definitions of the terms that appear across Cyprus structuring work. One term, one page, one authoritative answer.
12 pages
Long-form treatments of a regime end to end: what it is, how it is applied, and where it breaks down in practice.
21 pages
The judgement calls founders actually face, with the conditions that push the answer one way or the other.
6 pages
Jurisdiction and structure comparisons written in strict parallel so each dimension can be read across.
25 pages
Ordered execution sequences. What happens first, what it depends on, and what evidence each step produces.
1 page
Primary-source analysis of legislation, rulings and OECD or EU instruments as they change.
By intent
Every page declares the posture it is written for.
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.
