Cyprus

CY EUR Greek
Pros
Competitive 12.5% corporate tax rate and favorable intellectual property tax regimes.
Non-domicile status providing significant tax exemptions on global dividend and interest income.
Strategic geographical position offering a gateway to European and Middle Eastern markets.
Cons
Slow judicial system and bureaucratic inefficiencies delaying contract enforcement and business resolution.
Persistent corruption risks within public procurement and the legacy of administrative opacity.
Geopolitical instability stemming from the long-standing division and regional maritime tensions.

Long story short: In Cyprus, you pay a flat 12.5% corporate tax and, once you land the non-dom status, zero tax on dividends for seventeen years.

The flip side: banks, still scarred by the 2013 collapse, will grill you like you're applying for a mortgage just to open a basic account, and the local administration still runs on paper forms and whichever clerk you get lucky with that day.

Other things worth knowing: the banking system is solid again, security is close to flawless in the posh parts of Limassol or Nicosia, the Mediterranean food is generous, and the coves are stunning just a short drive from your desk.

VERYLOW TAX 3.1/10 HOLDING 7/10 DIVIDENDPIPELINE 8.3/10 CRYPTOHAVEN 5.6/10 PRIVACYGRADE 1.5/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 35% at the top marginal rate in Cyprus, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
0 → 35%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 5 brackets
Bracket (USD)Rate
0 – 25,489exempt
25,490 – 37,07420%
37,076 – 48,66025%
48,661 – 83,41830%
83,419 +35%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
Family centre
does not exist here
Habitual abode
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, FAIRLY.
Cyprus takes 20% when you sell, and that's the whole story: no annual wealth levy, no inheritance regime.

The state waits for the value to move before reaching for it; while it sits, nobody touches it.

02.1 Investment income
Capital gains
20%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
17%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive
Interest income
17%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
ZERO TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 0% · Cyprus does not impose Capital Gains Tax (CGT) on assets other than immovable property located in Cyprus. Consequently, crypto gains for casual investors are generally tax-free. However, if the Tax Department determines the activity constitutes 'trading' (business income), it is subject to Personal Income Tax at progressive rates (up to 35%) plus a 2.65% General Healthcare System (GHS) contribution.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES.
Corporate tax in Cyprus sits at a low 15%, VAT included in the good mood. Setting up and running a company is cheap; whatever ends up killing your venture here, it won't be the tax bill.

03.1 Rates
Corporate tax
15%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat
VAT standard rate
19%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires4 distinct tiers in force
3%5%9%19%
Food & drink
5%
food
5%
non-alcoholic
19%
alcohol
Print media
3%
books
3%
ebooks
3%
newspapers
Culture
3%
cultural events
3%
cinema
3%
theatre
19%
museums
19%
sports
Transport
9%
public transit
19%
rail
19%
air
Hospitality
9%
hotels
9%
restaurants
9%
takeaway
Health
5%
pharma
5%
medical dev.
Energy
9%
electricity
19%
natural gas
19%
district heat.
19%
domestic fuel
Utilities
19%
water
3%
waste
Clothing
19%
kids clothing
Digital & telecom
19%
digital
19%
telecom
19%
broadcast
Construction
19%
construction
19%
social housing
Agriculture
19%
farm inputs
19%
animal feed
Personal services
19%
funeral
19%
hairdressing
Finance
19%
insurance
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · Cyprus follows English common law principles where a company is a separate legal entity, but the criminal element of 'theft' or 'misappropriation' (e.g., under Sections 274 or 311 of the Criminal Code, Cap. 154) requires a lack of consent or an intent to defraud. In the case of a sole shareholder-director of a solvent company, the individual's consent is legally attributed to the company, negating the 'dishonesty' required for theft. Such acts are instead treated as civil breaches of fiduciary duty, unlawful distributions of capital, or tax violations under the Companies Law (Cap. 113). Criminal liability for 'Fraudulent Trading' (Section 311, Cap. 113) only arises if there is a specific intent to defraud creditors, typically relevant during insolvency.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesDepartment of Registrar of Companies and Intellectual Property
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesDepartment of Registrar of Companies and Intellectual Property
03.3 Incorporation cost
In this country, the most standard company form is called Ιδιωτική Εταιρεία Περιορισμένης Ευθύνης (Private Limited Company (Ltd)). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration Fees (Name approval, Filing, and Certificates)
USD 406
Stamp Duty on Share Capital
USD 116
Professional Legal Fees for Incorporation and Documentation
USD 1,912
Total
USD 2,433

A good fit for a holding?

Long story short: YES.
Cyprus pairs a moderate treaty network (48 signed) with a full participation exemption (100% on qualifying dividends and gains).

A perfectly honest holding base: not the NL/LU/SG first division on treaty count, but the pipes don't leak.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno minimum threshold · no holding period
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesCyprus tax resident companies may be taxed on the non-distributed profits of controlled foreign entities, provided certain conditions are met.
04.2 Withholding tax · non-resident
WHT · dividends
0%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
0%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
0%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
17%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
45
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
2
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Source et informations complémentairesin negotiation
Tax treaty network
origin · CY 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with CY.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Cyprus taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
7 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
3 years
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Cyprus signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 4/9 active · 3 pending
CRS
2017
CARF
2024
FATCA
2014
MLI
2020
BEPS
MAAC
2014
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: SOMEWHAT.
Cyprus is flagged by a few national tax administrations (drawn from FR/ES/PT/BR) and sits outside the FATF club.

The friction is selective: anti-abuse rules fire on specific corridors, and counterparties ask more questions than usual. Neither the FATF nor the EU has it on their lists, which keeps the damage contained: a nuisance, not a scarlet letter.

Blacklist exposure Listed by 2 authorities
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: PARTLY.
Cyprus is an EU member, which puts it on the digital euro conveyor belt: a programmable, traceable CBDC built to run on the same rails as the currency itself.

Under MiCA, crypto is regulated rather than banned, but the direction of travel for money in the bloc is state-controlled rails by default.

Press freedom may sit high (RSF rank #77); financial freedom is caught in a ratchet, and ratchets only turn one way.

08.1 Press freedom
Press freedom · RSF index
77/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 59 · ↓ 12 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Digital Euro
A digital euro could support the Eurosystem's objectives by providing citizens with access to a safe form of money in the fast-changing digital world.
European Central Bank
RESEARCH
Wholesale Digital Euro
Main motivations are to (i) consolidate and further develop the ongoing work of Eurosystem central banks in this area, and (ii) gain insight into how different solutions could facilitate interaction between TARGET real-time gross settlement (RTGS) services and DLT platforms.
European Central Bank
PILOT
Stella
It explores the opportunity for using DLT to improve financial market infrastructure to support payment and securities settlement.
European Central Bank
RESEARCH

Connected to the world?

Long story short: EXCELLENT.
Cyprus is wired straight into the global money grid: 10/11 of the services we track work here.

Stripe onboards you, so you can charge cards from a laptop the day you land. Wise, Revolut, PayPal: pick your rails, they all run. One footnote for your comfort, not your business: Amazon doesn't deliver here, so plan on local e-commerce for the doorstep part of life.

Accept payments 6/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 3/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Cyprus. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.