Cyprus corporate tax rate: Cyprus Company Tax Rates
The Cyprus Company Tax Rates carries 36 published figures read from 8 sources' own pages; the 34 published figures given by charge run from 0.50 to 20 percent, read 24 October 2026.
- 81 to 4
- 44 to 7
- 97 to 10
- 110 to 14
- 814 to 17
- 617 to 20
Bands
| Bucket | Value |
|---|---|
| 1 to 4 | 8 figures |
| 4 to 7 | 4 figures |
| 7 to 10 | 9 figures |
| 10 to 14 | 1 figure |
| 14 to 17 | 8 figures |
| 17 to 20 | 6 figures |
8 of the 21 named sources read in full publish a figure; 13 publish none, read 24 October 2026.
By charge and time
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| chargesdc-on-interest | 17% | 17 to 17% | 1 |
| chargecorporate-income-tax | 15% | 15 to 15% | 5 |
| chargecrypto-asset-gains | 8% | 8 to 8% | 3 |
| chargevat-standard | 19% | 19 to 19% | 1 |
| chargevat-reduced-9 | 9% | 9 to 9% | 1 |
| chargevat-reduced-5 | 5% | 5 to 5% | 1 |
| chargevat-super-reduced-3 | 3% | 3 to 3% | 1 |
| chargegesy-employer | 2.9% | 2.9 to 2.9% | 1 |
| chargesocial-insurance-employer | 8.8% | 8.8 to 8.8% | 1 |
| chargesocial-cohesion-fund | 2% | 2 to 2% | 1 |
| chargeredundancy-fund | 1.2% | 1.2 to 1.2% | 1 |
| chargehrda-levy | 0.5% | 0.5 to 0.5% | 1 |
| chargetotal-employer-contributions | 15.4% | 15.4 to 15.4% | 1 |
| chargesdc-on-dividends | 5% | 5 to 5% | 3 |
| chargesdc-on-dividends-blacklisted-recipient | 17% | 17 to 17% | 2 |
| chargesdc-disguised-dividends | 10% | 10 to 10% | 1 |
| chargecapital-gains-tax | 20% | 20 to 20% | 1 |
| chargegesy-on-dividends | 2.65% | 2.65 to 2.65% | 1 |
| chargeemployer-social-insurance | 8.8% | 8.8 to 8.8% | 1 |
| chargesdc-on-disguised-dividends | 10% | 10 to 10% | 1 |
| timebefore-2026-01-01 | 14.75% | 12.5 to 17% | 2 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (36)
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
CGT rate 20% on taxable gains (unchanged)
- Cyprus - Corporate - Other taxes, read 2026-10-24:
The standard VAT rate in Cyprus is 19%.
- Tax Incentives, read 2026-10-24:
Interest income received by individuals, will be always subject to Special Defence Contribution Tax at a rate of 17%.
- Tax Incentives, read 2026-10-24:
Special Defence Contribution is withheld at a rate of 17% on dividends received by companies registered or resident in a non- compliant jurisdiction (EU blacklist) or 5% on dividends received by companies registered or resident in a low tax jurisdiction.
- Cyprus - Tax Reform Includes Corporate Tax Rate Increase - BDO, read 2026-10-24:
Special Contribution for Defence The SDC applicable on dividends earned by Cyprus tax resident and domiciled individuals is reduced from 17% to 5% in respect of dividends paid out of profits earned as from 1 January 2026.
- Cyprus - Tax Reform Includes Corporate Tax Rate Increase - BDO, read 2026-10-24:
Dividend payments to related companies in “blacklist countries” remain subject to SDC withholding at the rate of 17%; dividends payments to related companies in low-tax jurisdictions are subject to the reduced 5% rate.
- Cyprus Payroll 2026, read 2026-10-24:
Total Employer approximately 15.4% — — Approximate blended rate on salary up to SI cap
- The Cyprus Tax Reform, read 2026-10-24:
Increase in the statutory rate of Corporate Tax from 12,5% to 15%.
- Cyprus - Tax Reform Includes Corporate Tax Rate Increase - BDO, read 2026-10-24:
The corporate income tax rate is increased from 12.5% to 15%.
- Corporate Tax Rate in Cyprus, Increase to 15% (2026 Reform), read 2026-10-24:
The statutory rate of Corporate Tax in Cyprus increases from 12.5% to 15%.
- Cyprus Tax Reform Approved by Parliament, read 2026-10-24:
Corporate tax rate increased from 12.5% to 15%
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
Increase of Corporate tax to 15% from 12.5%,
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
The introduction of a Flat 15% corporate tax on taxable income from 12.5% that applies to all companies established or registered in Cyprus, effective 1 January 2026.
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
We consider the key changes of the bill to be the following: Increase of Corporate tax to 15% from 12.5%, Cancellation of deemed dividend tax, Reduction of dividend tax to 5% from 17%, The introduction of a flat 8% tax on cryptocurrency profits, Revisions of the capital gains tax regime, covering property swaps which are now tax free from 20%,
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
Rate increased from 12.5% to 15%
- Cyprus - Tax Reform Includes Corporate Tax Rate Increase - BDO, read 2026-10-24:
A 10% tax applies to “disguised dividends,” including:
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
Reduced to 3% Non-domicile alternative €50,000/year lump sum for 5 consecutive years, may opt for up to two 5-year periods Collective Investment Schemes From 1/1/2031, redemption gains treated as dividends for SDC purposes Anti-avoidance 10% SDC on disguised dividends; profit capitalization treated as dividends; general anti-abuse rules Fines / penalties Adjusted to encourage voluntary compliance
- Cyprus - Corporate - Other taxes, read 2026-10-24:
The reduced VAT rate of 9% applies on accommodation, restaurant, and catering services, as well as on certain local passenger transport services, the supplies of goods and services by old people's homes, and certain supplies of electricity under conditions (if not exempt from VAT).
- Cyprus Payroll 2026, read 2026-10-24:
Social Insurance (SI) 8.8% 8.8% €66,612 Rate increases: 9.3% from 2028, 9.8% from 2033, 10.3% from 2038, 10.7% from 2039
- Cyprus Payroll 2026, read 2026-10-24:
EMPLOYER COST AND EMPLOYEE NET PAY: €3,500/MONTH GROSS SALARY COMPONENT MONTHLY AMOUNT BASIS NOTES Gross Salary €3,500.00 — Contractual gross monthly salary Employer: Social Insurance (8.8%) €308.00 8.8% × €3,500 Within €5,551/month SI cap Employer: GHS/GESY (2.9%) €101.50 2.9% × €3,500 Within €15,000/month GHS cap
- Cyprus - Tax Reform Includes Corporate Tax Rate Increase - BDO, read 2026-10-24:
An 8% flat rate tax is introduced on gains from the sale, gift or exchange of crypto assets (excluding mined assets).
- Tax Incentives, read 2026-10-24:
Profits from the gains of cryptoassets are subject to a flat tax rate of 8%.
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
Therefore, it is stipulated that the tax rate for both individuals and corporates is at 8% subject to conditions as indicated below:
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
Crypto Tax Flat 8% tax on gains from disposal of crypto; losses can offset gains within same year 1/1/2026 Loss Carry forward Period extended from 5 years to 7 years 1/1/2026 R&D and Intangible Assets 120% super deduction for R&D and intangible assets extended until 2030 1/1/2026 Entertainment Expenses Maximum deductible increased from €17,086 to €30,000 1/1/2026 Stock Exchange Registration Costs
- Cyprus - Corporate - Other taxes, read 2026-10-24:
The reduced rate of 5% applies on foodstuffs and pharmaceutical products, as well as on a variety of other goods and services.
- Cyprus Tax Reform Approved by Parliament, read 2026-10-24:
Special Defence Contribution (SDC) on dividends reduced from 17% to 5% on actual dividend distributions of profits earned from 1 January 2026 onwards
- Tax Incentives, read 2026-10-24:
Special Defence Contribution is withheld on dividends received by individuals at a rate of 5% from profits earned after 1/1/2026.
- Cyprus Tax Reform 2026, Complete Guide for Businesses..., read 2026-10-24:
Special Defense Contribution (SDC) Category Dividends Deemed distribution abolished; actual dividends taxed at 5% (previously 17%) Rental income SDC abolished
- Cyprus - Corporate - Other taxes, read 2026-10-24:
From 21 July 2023, the super-reduced rate of 3% VAT was introduced for certain goods and services.
- Cyprus Payroll 2026, read 2026-10-24:
Cyprus employers pay approximately 15.4% of gross salary in mandatory social contributions on top of the gross salary itself, covering Social Insurance (8.8%), GHS/GESY (2.9%), Social Cohesion Fund (2.0%), Redundancy Fund (1.2%), and HRDA (0.5%).
- Cyprus Payroll 2026, read 2026-10-24:
/month SI cap Employer: GHS/GESY (2.9%) €101.50 2.9% × €3,500 Within €15,000/month GHS cap Employer: Social Cohesion Fund (2.0%) €70.00 2.0% × €3,500 No income cap; always applies in full Employer: Redundancy Fund (1.2%) €42.00 1.2% × €3,500 Within SI cap Employer: HRDA Levy (0.5%) €17.50 0.5% × €3,500 Within SI cap Total Employer Cost per Month €4,039.00 €3,500 + €539 True monthly employment cost
- Cyprus Payroll 2026, read 2026-10-24:
However, GHS contributions of 2.65% apply to dividend income received by Cyprus tax residents, capped at €180,000.
- Cyprus Payroll 2026, read 2026-10-24:
Social Cohesion Fund 2.0% 0% No cap Employer-only; no income ceiling applies
- Cyprus Payroll 2026, read 2026-10-24:
p Employer: Social Cohesion Fund (2.0%) €70.00 2.0% × €3,500 No income cap; always applies in full Employer: Redundancy Fund (1.2%) €42.00 1.2% × €3,500 Within SI cap Employer: HRDA Levy (0.5%) €17.50 0.5% × €3,500 Within SI cap Total Employer Cost per Month €4,039.00 €3,500 + €539 True monthly employment cost Total Employer Cost per Year €48,468.00 €4,039 × 12 Based on €42,000 gross annual salary
- Cyprus Payroll 2026, read 2026-10-24:
Redundancy Fund 1.2% 0% €66,612 Funds statutory redundancy payments
- Cyprus Payroll 2026, read 2026-10-24:
HRDA (Training Levy) 0.5% 0% €66,612 Human Resource Development Authority fund
Read in full, publishes no figure
13 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Homepage - Tax Department - Gov.cy, read 2026-09-11: every candidate on the page was refused
- Tax Residency/Domicility, read 2026-09-19: read in full and no accepted figure on the page
- Έκτακτη Αμυντική Εισφορά (EAE), read 2026-10-10: read in full and no accepted figure on the page
- Ενημερωτικό Υλικό, read 2026-10-24: read in full and no accepted figure on the page
- Homepage - Tax For All - Gov.cy, read 2026-09-12: read in full and no accepted figure on the page
- Έντυπα, Εγγραφή / Ακύρωση / Αλλαγή Στοιχείων στο Μητρώο Φ.Π.Α., read 2026-09-19: read in full and no accepted figure on the page
- Registering for Income Tax and VAT in Cyprus, read 2026-09-12: read in full and no accepted figure on the page
- Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002, read 2026-09-12: every candidate on the page was refused
- Ο περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000, read 2026-09-12: read in full and no accepted figure on the page
- Εισφορές Κοινωνικών Ασφαλίσεων από την 1η Ιανουαρίου 2024, read 2026-10-24: read in full and no accepted figure on the page
- Social Insurance Services, read 2026-10-03: read in full and no accepted figure on the page
- Υπηρεσίες Κοινωνικών Ασφαλίσεων, read 2026-10-03: read in full and no accepted figure on the page
- https://www.gov.cy/media/sites/42/2026/01/9%CE%91_%CE%98%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%A6%CF%8C%CF%81%CE%B, read 2026-09-12: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
8 of the 21 named sources that could be read published a usable figure; 13 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 31 figures, never sentences; 181 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per charge (corporate income tax, SDC on dividends and interest, VAT registration threshold and rates, employer social insurance, GESY, the Social Cohesion, Redundancy and HRDA levies), quoted from the law or the authority's own page with its effective date, and the SERIES of that rate over time - the 12.5% to 15% step on 1 January 2026 and the SDC dividend cut from 17% to 5% are the first two entries, and the series is what a buyer comparing Cyprus with Malta or Ireland actually needs; beside the rates, the annual tax cost of a modelled profit, which is the calculator the head query implies
181 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (21)
- Tax Incentives(the publisher's own terms; quoted for reporting and comment)
- Homepage - Tax Department - Gov.cy(the publisher's own terms; quoted for reporting and comment)
- Tax Residency/Domicility(the publisher's own terms; quoted for reporting and comment)
- Έκτακτη Αμυντική Εισφορά (EAE)(the publisher's own terms; quoted for reporting and comment)
- Ενημερωτικό Υλικό(the publisher's own terms; quoted for reporting and comment)
- Homepage - Tax For All - Gov.cy(the publisher's own terms; quoted for reporting and comment)
- Έντυπα, Εγγραφή / Ακύρωση / Αλλαγή Στοιχείων στο Μητρώο Φ.Π.Α.(the publisher's own terms; quoted for reporting and comment)
- Registering for Income Tax and VAT in Cyprus(the publisher's own terms; quoted for reporting and comment)
- Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002(the publisher's own terms; quoted for reporting and comment)
- Ο περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000(the publisher's own terms; quoted for reporting and comment)
- Εισφορές Κοινωνικών Ασφαλίσεων από την 1η Ιανουαρίου 2024(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services(the publisher's own terms; quoted for reporting and comment)
- Υπηρεσίες Κοινωνικών Ασφαλίσεων(the publisher's own terms; quoted for reporting and comment)
- The Cyprus Tax Reform(the publisher's own terms; quoted for reporting and comment)
- Cyprus - Tax Reform Includes Corporate Tax Rate Increase - BDO(the publisher's own terms; quoted for reporting and comment)
- Cyprus - Corporate - Other taxes(the publisher's own terms; quoted for reporting and comment)
- Corporate Tax Rate in Cyprus, Increase to 15% (2026 Reform)(the publisher's own terms; quoted for reporting and comment)
- Cyprus Payroll 2026(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Reform Approved by Parliament(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Reform 2026, Complete Guide for Businesses...(the publisher's own terms; quoted for reporting and comment)
- https://www.gov.cy/media/sites/42/2026/01/9%CE%91_%CE%98%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%A6%CF%8C%CF%81%CE%B(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Cyprus Company Tax Rates carries 36 published figures read from 8 sources' own pages; the 34 published figures given by charge run from 0.50 to 20 percent, read 24 October 2026.
8 of the 21 named sources read in full publish a figure; 13 publish none, read 24 October 2026.
Cyprus Company Tax Rates, charge sdc-on-interest: median 17 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge corporate-income-tax: median 15 percent across 5 sources, read 24 October 2026.
Cyprus Company Tax Rates, charge crypto-asset-gains: median 8 percent across 3 sources, read 24 October 2026.
Cyprus Company Tax Rates, charge vat-standard: median 19 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge vat-reduced-9: median 9 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge vat-reduced-5: median 5 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge vat-super-reduced-3: median 3 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge gesy-employer: median 2.90 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge social-insurance-employer: median 8.80 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge social-cohesion-fund: median 2 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge redundancy-fund: median 1.20 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge hrda-levy: median 0.50 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge total-employer-contributions: median 15.40 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge sdc-on-dividends: median 5 percent across 3 sources, read 24 October 2026.
Cyprus Company Tax Rates, charge sdc-on-dividends-blacklisted-recipient: median 17 percent across 2 sources, read 24 October 2026.
Cyprus Company Tax Rates, charge sdc-disguised-dividends: median 10 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge capital-gains-tax: median 20 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge gesy-on-dividends: median 2.65 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge employer-social-insurance: median 8.80 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, charge sdc-on-disguised-dividends: median 10 percent across 1 source, read 24 October 2026.
Cyprus Company Tax Rates, time before-2026-01-01: median 14.75 percent across 2 sources, read 24 October 2026.
Cite as: "cypruscompanycost.com Cyprus Company Tax Rates", updated 2026-10-24, https://cypruscompanycost.com/datasets/cyprus-company-tax-rates/.
Download the CSV (36 rows, computed 2026-10-24)