Back to Calculators
Corporate Income Tax Calculator
Calculate corporate tax liability for Cyprus companies
Rates updated: October 2026
Optional adjustments (R&D, prior losses)
120% super deduction through 2030
Carry forward up to 7 years, set against the whole of a later year's profit
Cyprus Corporate Tax (2026)
- • Rate: 15% on worldwide profits
- • R&D Super Deduction: 120% through 2030
- • Loss Carry Forward: 7 years, no cap on the share of profit relieved
- • IP Box: around 3% effective rate on qualifying IP (80% deduction)
- • Crypto: 8% flat tax on trading profits
FAQ
Can I deduct all expenses?
Only expenses wholly and exclusively incurred for the production of taxable income are deductible. This includes salaries, rent, utilities, professional fees and depreciation. Entertainment expenses are generally limited.
How does the IP Box work?
Qualifying IP income — patents, software and other qualifying intangibles — receives a 80% deemed deduction, resulting in an effective tax rate of about 3%: the 15% rate applied to the remaining 20%. This is OECD-compliant under the nexus approach.