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 under theparticipation exemption, and applying capital allowances.
- It does not model losses carried forward, group relief, or thenotional interest deduction, which has its own estimator.
- It does not include theSpecial 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.
Advising a client on this? How we work with referring firms.
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.