Księgowość, podatki i wsparcie biznesu na Cyprze.

Dividends: your current country compared with Cyprus

Enter your annual dividend income and where you are tax resident today. The tool shows what you pay there, what a Cyprus resident pays (including the 2.65% GHS contribution that applies even to non-doms), and the tax your current country would still withhold if the paying company stays there.

Cyprus company: corporation tax and the dividend that follows

From 1 January 2026 the corporate income tax rate is 15%. The tool follows the profit through to a fully distributed dividend and shows the shareholder's Special Defence Contribution and GHS.

Cyprus personal income tax on employment income (2026 bands)

The tax-free threshold is EUR 22,000 from 2026. Social insurance and GHS contributions are deducted before the bands are applied, as the law provides. This is an annual estimate for regular monthly pay, not a payslip: actual payroll is computed per pay period.

Cyprus IP Box: 80% deduction under the modified nexus approach

Qualifying assets are patents, copyrighted software, utility models and similar rights — not trademarks, brands or a technology business as such. Only the share of the net IP profit that corresponds to your own research and development (the nexus fraction) qualifies, so the 3% outcome is a minimum at full nexus, not a general rate.

Corporation tax on the same profit, jurisdiction by jurisdiction

Headline rates for 2026 with the most common reduced-rate variants noted. Local surcharges and different tax bases (for example Italian IRAP or the Romanian micro-enterprise regime) mean the figures are indicative.

The 60-day rule in 2026: do you meet the four conditions?

From 1 January 2026 it is no longer required that you are not tax resident elsewhere. Four conditions remain, all of which must be met in the same tax year. This is a preliminary screen of domestic tax residence only: it is not an immigration permission, a treaty-residence determination or a view on domicile, and a treaty tie-breaker can still allocate residence to another state.

VAT: Cyprus rates, registration triggers and the reduced rate on a home

Cyprus applies 19%, 9%, 5%, 3% and 0% alongside exemptions. The tools below add or extract VAT at any rate, screen the registration triggers that apply in 2026 and illustrate the 5% rate on a main residence. Classification of a supply is a legal question; the results are indicative.

Do I have to register for VAT in Cyprus?

A screening of the main triggers, not a determination. The domestic threshold is EUR 15,600 of taxable turnover (including services received under the reverse charge) in the past 12 months, or expected in the next 30 days; intra-EU acquisitions, cross-border services and sales to consumers in other EU states have their own tests. Exempt supplies, capital assets and one-off transactions can change the answer.

Reduced 5% VAT on a new main residence — illustration

Regime modelled: the amending law of 2023 (applications from 1 November 2023). The 5% rate applies to the first 130 m² of buildable area and up to EUR 350,000 of value, provided the total area does not exceed 190 m² and the total value EUR 475,000; the remainder bears 19%, and the value is apportioned by area. The arithmetic does not establish entitlement: the property must be a new dwelling used as the purchaser's main and permanent residence in Cyprus for ten years, an application must be approved before use, and planning permissions or applications before 1 November 2023 fall under the earlier rules (5% on the first 200 m²). Cases outside these limits or with earlier permits should be discussed by email.

VAT rates across Europe and beyond

Standard and reduced VAT or GST rates and the domestic registration threshold in 2026 for 84 countries and territories, from the Global Tax Rates Guide 2026 (second edition). Type to filter.

Compare jurisdictions side by side

Choose up to four countries. For all 84 countries and territories the headline rows come from the ATZ FinHub Global Tax Rates Guide 2026 (second edition, 24 September 2026): corporate tax, corporate capital gains, top personal rate, VAT or GST with reduced rates and the domestic registration threshold, domestic withholding on payments to non-resident companies, whether a double tax treaty with Cyprus is in force and its ceilings, and the guide's note for a Cyprus-connected investor. For the 14 jurisdictions profiled in depth (listed first) the individual-level rows are also completed — dividends, interest, capital gains, exit tax, incentives, social security and the residence test. The rows are reviewed summaries, not advice for a particular case.

Headline rows: ATZ FinHub Global Tax Rates Guide 2026, second edition reviewed 24 September 2026 (national legislation, PwC Worldwide Tax Summaries and the EY worldwide guides; corporate figures are 2025 rates with enacted 2026 changes, personal and VAT figures 2026 where adopted). Combined systems show the national component with the local element indicated; "0%" withholding means no domestic withholding on the payment to a non-resident company; treaty ceilings are the maximum the partner state may charge a Cyprus resident. Individual-level rows for the fourteen profiled jurisdictions are taken from the ATZ FinHub Tax Reference Pack 2026. Rates change during the year: confirm before acting.