Immigration: Relocation

Cyprus tax legislation & advantages 

  • ‘Largely Compliant’ upgraded OECD Global Forum rating EU & OECD, CRS, EOI, BEPS, FATCA Compliant / Access to EU directives
  • One of the lowest corporate income tax rates in the EU at 12, 5%
  • Dividend participation exemption
  • Exemption from tax on profits from disposal of securities (shares, bonds, debentures)
  • No withholding taxes.
  • No succession taxes.
  • Low taxation of capital gains (except for disposal of real estate in Cyprus or shares of company holding real estate in Cyprus)
  • No Thin Capitalization rules
  • No Controlled Foreign Company (CFC) rules
  • Notional Interest Deduction (NID) on investment in Cypriot companies
  • Tax favorable IP Box regime 
  • Start-up legislation (Pending Parliament approval) Cyprus provides tax incentives for investing in innovative Start-ups and SMEs. The qualifying investors are the following:
      • Existing innovative Enterprises: R&D costs represent at least 10% of its total operating costs in at least one of the three previous years
      • New innovative Enterprises (Start-ups): Assessment based on business plan

Contact us!

+357 22675231

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Visit our office!

Diagorou 4, Kermia Building, Office 204, 1097 Nicosia, Cyprus

Working hours:

Mon - Thu: 8:30 am - 6 pm
Fri: 8:30 am – 2:30 pm