Cyprus or Saint Lucia: 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 Saint Lucia Gap
Corporate income tax headline rate 15% 30% −15.0 points
Personal income tax top bracket 0% to 35% 10% to 30% +5.0 points
VAT standard rate 19% 12.5% +6.5 points

Detailed schedules

Corporate income tax

Cyprus

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

Saint Lucia

n/a

See the Cyprus page See the Saint Lucia page