Tool
Cyprus Corporate Tax Calculator
Corporate income tax on taxable profit, at the rate applying from 1 January 2026.
Methodology
How this is calculated
Cyprus corporate income tax is charged at a flat rate on taxable profit. There are no bands and no progressive element.
Tax = Taxable profit x 15%The rate rose from 12.5 percent to 15 percent with effect from 1 January 2026, as part of the reform aligning Cyprus with the Pillar Two global minimum. Both figures are shown so the effect of the change on a given profit is visible.
What this does not do
- It does not compute taxable profit. Getting from accounting profit to taxable profit involves disallowing non-deductible expenditure, removing exempt income such as dividends and qualifying securities gains, and applying capital allowances.
- It does not model losses carried forward, group relief, or notional interest deduction.
- It does not include the Special Defence Contribution, which is a separate charge on passive income.
Published for general information. It is a model, not advice on any specific set of facts, and it does not create a client relationship. Results depend entirely on the figures entered and on assumptions that may not hold for a particular structure.
Illustrative only, not a determination
This calculator applies published rules to the figures you enter. It does not know your facts, and a position that holds on these numbers may not hold on yours. A short conversation establishes which of the assumptions above actually apply to your situation.
Ready to design your Cyprus structure?
Book a confidential consultation with Doviandi. We will review your corporate, IP, and residency position against the 2026 Cyprus tax framework.