Cyprus or Poland: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Cyprus, ahead by 0.4 FiScore point.

Tax Cyprus Poland Gap
Corporate income tax headline rate 15% 19% −4.0 points
Personal income tax top bracket 0% to 35% 12% to 32% +3.0 points
VAT standard rate 19% 23% −4.0 points

Detailed schedules

Corporate income tax

Cyprus

General regime since 1 January 2026 15%
Eligible intellectual property income IP Box regime 2.5%

Poland

General regime 19%
Small taxpayers and new companies revenue under 2 M€ 9%
See the Cyprus page See the Poland page