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Jurisdiction and structure comparisons written in strict parallel so each dimension can be read across.
A share sale is the standard route and is ordinarily outside Cyprus tax. From 2026, disposing of shares attracts 20 percent capital gains tax where at least 20 percent of the company's asset value derives from Cyprus immovable property. On an asset sale, IP disposed of as a capital asset is generally exempt.
Dubai offers a lower headline rate. Cyprus offers EU membership, the participation exemption, an extensive treaty network and directive access. For a founder selling into Europe or raising from European investors, market access and treaty relief usually decide the answer before the rate does.
Ireland charges 12.5 percent on trading income and Cyprus 15 percent from 2026, so Ireland leads on headline rate. Cyprus leads on the treatment of what leaves the company: no withholding tax on outbound dividends to non-residents, and no Special Defence Contribution for a non-domiciled resident shareholder.
Both are EU members with English-language legal systems and strong treaty networks. Cyprus taxes corporate profit at 15 percent directly. Malta charges 35 percent and refunds part of it to shareholders on distribution, which reaches a comparable place through a two-company structure and a refund cycle.
Book a confidential consultation with Doviandi. We will review your corporate, IP, and residency position against the 2026 Cyprus tax framework.
