Cyprus
5.2/10
107th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Oman, ahead by 3.3 FiScore points.
| Tax | Cyprus | Oman | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 15% | Same rate |
| Personal income tax top bracket | 0% to 35% | 0% | +35.0 points |
| VAT standard rate | 19% | 5% | +14.0 points |
Cyprus
| General regime since 1 January 2026 | 15% |
| Eligible intellectual property income IP Box regime | 2.5% |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |