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  • A company which is tax resident in the Republic of Cyprus, is taxed on income accruing or arising from sources both within and outside the Republic.
  • A company which is not tax resident in the Republic, is taxed on income accruing or arising only from sources within the Republic.

Tax residency

A company is tax resident in the Republic if it is managed and controlled from the Republic.

Corporate tax rate is 12,5%

However there are several exemptions reducing the Corporation tax rate up to 0% for certain types of income.

For more information click on Cyprus Corporation Tax.