Cyprus
5.2/10
107th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Cyprus, ahead by 1.8 FiScore point.
| Tax | Cyprus | Slovenia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 22% | −7.0 points |
| Personal income tax top bracket | 0% to 35% | 16% to 50% | −15.0 points |
| VAT standard rate | 19% | 22% | −3.0 points |
Cyprus
| General regime since 1 January 2026 | 15% |
| Eligible intellectual property income IP Box regime | 2.5% |
Slovenia
n/a