Cyprus: what is the corporate tax rate?

15%. That is the headline rate, the one ordinary companies pay.

Cyprus: what is the income tax rate?

0% to 35%. Depending on the country, a flat rate or a progressive scale.

FiScore 5.2 out of 10, ranked 107th of 217: around the world average.

Cyprus vs World average Compare another country

Corporate 15% · Personal 0% to 35% · VAT 19% · EUR

FiScore

107th Light Heavy

Corporate income taxheadline rate

15%

20.8%

−5.8points

Personal income taxtop bracket

35%

17%

+18.0points

VATstandard rate

19%

14%

+5.0points

Corporate income tax
Regime	Rate
Régime général standard regime depuis le 1er janvier 2026	15%
Revenus de propriété intellectuelle éligibles régime IP Box	2.5%

Source : kpmg.com