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Corporate Income Tax Calculator

Calculate corporate tax liability for Cyprus companies

120% super deduction available through 2030

Can carry forward up to 7 years, max 80% of profit

Cyprus Corporate Tax (2026)

  • Rate: 15% on worldwide profits (increased from 12.5% in 2026)
  • R&D Super Deduction: 120% deduction through 2030
  • Loss Carry Forward: Up to 7 years, max 80% of annual profit
  • Participation Exemption: Dividends from qualifying subsidiaries exempt
  • NID: Notional interest deduction for new equity available
  • IP Box: Effective ~3% rate on qualifying IP income (80% deduction)
  • Crypto: 8% flat tax on crypto trading profits