Tax incentive & Regimes
Cyprus stands out as one of Europe’s most tax-efficient jurisdictions, offering low corporate taxes, no withholding tax on outbound payments, and a range of incentives for businesses and individuals.
Key benefits include:
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Low Corporate Tax Rate (12.5%)
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Notional Interest Deduction (NID): Reduce Effective Tax Rate Below 2.5%
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No Withholding Tax on Dividends, Interest, and Royalties
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Non-Domicile (Non-Dom) Regime: 0% Tax on Dividends & Interest for 17 years
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Tax Exemptions for Foreign-Sourced Dividends & Capital Gains
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Intellectual Property (IP) Box Regime: 80% Tax Exemption on IP Income
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Personal Tax Incentives for Expatriates and Highly Skilled Professionals
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Tonnage Tax System
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Cyprus Digital Nomad Visa Scheme
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Start-Up & Innovation Incentives
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Group Relief & Loss Carryforward benefits
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Cyprus Audiovisual Incentive Scheme