A jurisdiction that rewards patience.

From 1 January 2026 the Cyprus corporate income tax rate rose from 12.5% to 15%, in line with the OECD global minimum tax standard. It remains one of the lower rates in the European Union, and Cyprus continues to be used for holding companies, international operations and long-term investment. What matters is that a structure is properly set up and can stand up to scrutiny, not that the rate is low.

Cyprus has tax treaties with more than 60 countries. These treaties reduce the risk of the same income being taxed in two places, which matters for dividends, holding companies and families or businesses with interests in several countries.

People who qualify as non-domiciled in Cyprus may pay no tax on dividend and interest income for up to 17 years, subject to the conditions being met. This is one reason internationally mobile families and business owners use Cyprus as a European base. Whether you qualify depends on your own circumstances and should be confirmed with a tax adviser.

Cyprus does not charge inheritance tax or gift tax. For families planning how assets pass to the next generation, that removes a cost and a complication that exists in many other countries.