The 2.5% effective tax rate sounds simple, but there's a specific calculation behind it. Here's the math, with worked examples for a SaaS company generating €500k in IP income.
Cyprus offers two powerful tax incentives — the IP Box (2.5% on IP income) and the Notional Interest Deduction (NID) on new equity. They work differently and suit different business types. Here's how to choose.
Not all intellectual property qualifies for Cyprus's 2.5% IP Box rate. This guide explains exactly what counts as a qualifying asset, what's excluded, and common misconceptions.
The most powerful Cyprus tax structure combines a Cyprus company (2.5% IP Box rate or 12.5% standard corporate tax) with non-dom personal status (0% on dividends). Here is how the full structure works.
Moving existing IP to a Cyprus company — what it costs in the home jurisdiction, what substance rules apply, how the nexus approach affects the IP Box calculation, and what happens if you get it wrong.
A Cyprus holding company combined with the IP Box regime is one of the most tax-efficient structures available in the EU. Here is how the combination works and when it makes sense.