Cyprus
5.2/10
107th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Guinea-Bissau, ahead by 1 FiScore point.
5.2/10
107th of 217
6.2/10
64th of 217
| Tax | Cyprus | Guinea-Bissau | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 25% | −10.0 points |
| Personal income tax top bracket | 0% to 35% | 1% to 12% | +23.0 points |
| VAT standard rate | 19% | 15% | +4.0 points |
Cyprus
| General regime since 1 January 2026 | 15% |
| Eligible intellectual property income IP Box regime | 2.5% |
Guinea-Bissau
n/a