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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

  • Rate: 15% (increased from 12.5% effective 2025)
  • 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 may be exempt
  • NID: Interest deduction for new equity available