- Corporate Tax Rate
- 12.5%
- Capital Gains Rate
- 0%
- Territorial System
- No
- IP Box Regime
- Yes
- IP Box Rate
- 2.5%
- Tax Treaties
- 65
- VAT Rate
- 19%
- Dividend Withholding
- 0%
- Holding Company Viable
- Yes
- Notes
- The 2.5% effective IP Box rate combined with 0% dividend withholding and 0% CGT on shares makes Cyprus one of Europe's most attractive IP holding locations. Notional Interest Deduction (NID) available.
Cyprus
#2 of 27Worldwide35%Europe ยท Nicosia ยท EUR
2.5% effective IP Box rate, 0% CGT on shares, 0% dividend withholding. English-speaking EU country with Mediterranean lifestyle. Limassol is the fintech hub of the Eastern Mediterranean.
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