Europe

Cyprus IP Box Regime

Cyprus's IP Box regime offers an effective tax rate of just 2.5% on qualifying IP income by providing an 80% deduction on profits from patents, software, and other registered intellectual property.

IP Box Regime flag

Visão geral do regime

Estado
Active
Tipo
Preferential
Duração
Indefinido
Highlight
2.5% effective rate on qualifying IP profits
Agendar consulta

Comparação de regimes fiscais

Default Rates

Eligibility
Any resident
Duration
Indefinite
Income Tax
0-35%
Foreign Income
Taxed
Capital Gains
20%
Dividends
0-5% SDC
Wealth Tax
None
Inheritance Tax
None

IP Box Regime

Eligibility
Residency
Duration
Indefinite
Income Tax
N/A
Foreign Income
Partially exempt
Capital Gains
0%
Dividends
N/A
Wealth Tax
None
Inheritance Tax
None

Non-Dom Regime

Eligibility
Residency
Duration
17 years
Income Tax
0-35%
Foreign Income
Exempt
Capital Gains
0%
Dividends
0%
Wealth Tax
None
Inheritance Tax
None
Learn more

Principais benefícios

2.5% effective tax on qualifying IP income
80% deemed deduction on IP profits
Applies to individuals and companies

Migration pathways

EU/EEA/Swiss Citizens

Free access

Detalhes do programa

Cyprus's IP Box regime provides one of the most attractive intellectual property tax incentives in Europe. The regime offers an 80% deemed deduction on qualifying profits derived from qualifying intellectual property assets, resulting in an effective corporate tax rate of just 2.5% (versus the standard 12.5% corporate rate).

Qualifying IP assets include patents, patented inventions, computer software, and other IP assets certified by a competent authority as novel, non-obvious, and useful. Copyrights and trademarks do not qualify.

The regime follows OECD-compliant "nexus" principles, meaning the benefits are tied to actual R&D activities conducted by the taxpayer. The more R&D conducted in-house or in Cyprus, the greater the benefit.

While primarily a corporate tax benefit, individual IP owners operating through Cyprus entities can benefit from this combined with the Non-Dom regime for dividend exemptions.

Interested in IP Box Regime?

Os nossos consultores fiscais podem ajudá-lo a avaliar requisitos de elegibilidade e otimizar a sua posição fiscal sob este regime.

Agendar consulta

Personal income tax rates

PwC Tax Summaries - Cyprus Individual Taxes on Personal Income·Last checked: 12/01/26

Personal income tax rates (government)

Cyprus Tax Department - Income Tax·Last checked: 12/01/26

Capital gains tax (20% rate, immovable property scope)

Cyprus Ministry of Finance - Tax Department, Capital Gains Tax·Last checked: 14/01/26

Capital gains tax

Cyprus Tax Department - Capital Gains·Last checked: 12/01/26

Dividend taxation (Special Defence Contribution)

Cyprus Tax Department - Special Defence Contribution·Last checked: 12/01/26

Wealth tax

PwC Tax Summaries - Cyprus Individual Other Taxes·Last checked: 12/01/26

Inheritance/estate tax

Cyprus Tax Department - Deceased Person's Estate Tax·Last checked: 12/01/26

Foreign income treatment (Non-domicile regime)

Cyprus Tax Department - Individuals·Last checked: 12/01/26

Orientação especializada

Otimize a sua posição fiscal

Os nossos consultores ajudam-no a avaliar regimes fiscais, entender elegibilidade e estruturar a sua mudança para máxima eficiência fiscal.

Agendar consulta