Top income tax
35.0%
Worldwide system
Corporate tax
12.5%
VAT
19.0%
standard rate
Tax residency
183 days
67 tax treaties
Cyprus tax profile
Data year: 2025
- Tax system
- Worldwide Non-dom regime exempts from SDC on dividends and interest. Very favorable for holdco structures.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 12.5%
- VAT
- 19.0%
- Capital gains tax
- 20.0% 20% CGT on immovable property in Cyprus only. Share/securities gains generally exempt.
- Social security (employee)
- 8.8%
- Social security (employer)
- 8.8%
- Social security cap (annual)
- EUR 66,612
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 10.0%
- Treaty count
- 67
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 19,500 | 0.0% |
| EUR 19,500 | EUR 28,000 | 20.0% |
| EUR 28,000 | EUR 36,300 | 25.0% |
| EUR 36,300 | EUR 60,000 | 30.0% |
| EUR 60,000 | and above | 35.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Non-Domicile Regime Exemption from Special Defence Contribution (SDC) on dividends, interest, and re... | -- | 17yr | Active |
Tax flags
Participation Exemption
Non-Dom Regime
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days. Also 60-day rule: 60+ days if not tax resident elsewhere and have Cyprus business/employment.
- Exit tax
- No
- CFC rules
- Yes CFC rules for >50% holdings in entities taxed at less than 50% of Cyprus rate
- Non-dom regime
- Non-domiciled regime: exempt from Special Defence Contribution (SDC) on dividends, interest, and rental income for 17 years.
- Nomad regime
- Digital nomad visa available for remote workers from outside EU.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- July 31
Sources
- PwC Cyprus Tax Summary (accessed Mar 23, 2026) PIT, CIT, VAT, SDC, non-dom regime, social security