15% on company profits
The standard corporate income-tax rate has been 15% since 2026. Personal taxation of salaries or dividends is separate.
Official source: 15% on company profits
Your Ltd in Cyprus. From one source.
An EU company with low corporate tax and a home on the Mediterranean.
Price on request. Fixed quote after the structure call, in writing before you engage us.
Request a quoteBook a call- 15%Standard corporate income tax
Key facts.
- Taxation
- 15% corporate income tax since 2026. IP box: 80% deduction on qualifying IP profits (3% arithmetically).
- Substance
- Local decision-making genuinely exercised; accounting, financial statements, audit or review, register and tax filings.
- Director
- No nominee director in the package. Registered office included for 12 months; as sole shareholder you act as director. A company secretary is mandatory, must be another person or a service provider, and is not in the package (additional service). For tax residence: management in Cyprus.
- Best suited to
- For businesses with a credible Cyprus connection, international holdings and qualifying intellectual property activities.
As of 30 October 2026, sources at the end of the page. All countries compared
Your GCS formation package.
Price on request. Fixed quote after the structure call, in writing before you engage us. The scope depends on legal form and plan.
The structure call fee is credited.
One Ltd with one individual shareholder and standard articles; no nominee director.
Included in the package
- Formation preparation, document review and a dedicated GCS contact.
- Incorporation including government, local formation, translation and certification fees required for the standard case.
- Tax registration and registered office for twelve months; preparation of banking documents. As sole shareholder you act as director yourself. A company secretary is mandatory and must be another person or a service provider; it is not included in the package and is offered as an additional service.
- Digital incorporation documents and a schedule of ongoing obligations.
From the second year
as quoted — Basic administration, renewing the included address and local statutory roles, plus routine register filings and related registry fees. Excluding applicable VAT; accounting provides any required financial information.
Budgeted separately
Share capital where the country requires it, taxes on your activity, bookkeeping, financial statements, tax returns and, where applicable, audits are outside the formation package. Physical offices, operational substance, nominee directors, special licences and additional entities are quoted separately. Bank-application support does not guarantee acceptance.
Potential advantages for your business.
IP box
80% of qualifying IP profits may be excluded under the nexus approach. At a 15% rate this mathematically gives 3% on those qualifying profits, not on all revenue.
Official source: IP boxCompany form and special regime
An LP is a separate alternative: at least one general partner has unlimited liability, while a limited partner contributes a specified amount. Liability and tax allocation require separate analysis. We also offer the LP, with your Ltd as general partner.
Official source: company formAs of 09/2026. Benefits depend on activity, actual management, residence and personal circumstances. Company taxation is not the shareholder’s total tax burden.
What this company can offer.
- IP box: 80% of qualifying IP profits exempt, 3% effective
- Non-dom shareholders receive dividends free of Special Defence Contribution
- An incorporated company in the EU, using the euro
Provide for local management, accounts and annual filings. Personal non-dom status is assessed separately from the company.
When this country fits.
For businesses with a credible Cyprus connection, international holdings and qualifying intellectual property activities.
Substance and management.
Local decision-making must be real. Premises, people, contracts and governance should reflect the activity. Incorporation alone does not resolve dual residence or treaty questions.
- The general corporate income tax rate is 15% from the start of 2026. As of 09/2026.
- Securities gains and outbound dividends or interest may benefit from exemptions, subject to property-related exceptions, recipient status and defensive rules.
- The IP box exempts 80% of qualifying IP profits, leaving an effective 3% at the 15% rate, subject to nexus and documentation. Notional interest deduction requires a separate equity assessment. As of 09/2026.
- The reform also changes losses, stamp duty and residence provisions. Transaction-specific and transitional treatment requires local review.
From context to execution.
Review
Ownership, activity, residence and the countries involved.
Agreed sequence
Responsibilities, document checklist and open specialist questions.
Coordination
Company or residence documents, banking preparation and local professionals within the agreed scope.
Handover
Documents and a schedule of ongoing obligations.
Document review, specialist clearance, filing and account or status decisions follow separate processes. Authority and bank decisions cannot be guaranteed.
Ongoing duties.
Accounting, financial statements, audit or eligible review procedures, register filings, tax, VAT and payroll drive the ongoing workload.
From a German perspective.
A headline rate of 15% does not exclude German CFC exposure when reliefs reduce the relevant tax burden. EU economic-activity requirements and the shareholder’s non-dom treatment need separate review. As of 09/2026.
Management & permanent establishment
Actual central management and fixed business facilities can create German tax exposure; a foreign registered address is not sufficient.
Sections 10 / 12 AOControlled foreign companies
Control, income type and actual taxation matter. The low-tax threshold is below 15% (as of 09/2026); EU/EEA substance rules require evidence.
Sections 7–13 AStGForeign-interest reporting
Foreign businesses and shareholdings may trigger notification duties. Conditions, thresholds and deadlines need review.
Section 138(2) AOExit taxation
Departure or restrictions on German taxing rights can trigger taxation of unrealised gains on covered interests, subject to personal conditions.
Section 6 AStGRemaining German interests
German nationals meeting all relevant conditions may face extended limited taxation for up to 10 years after the departure year (as of 09/2026). Preferential taxation alone is insufficient.
Section 2 AStGTax treaties
Residence, income, entitlement and the current treaty text determine relief. The existence of a treaty is not a blanket exemption.
Treaty statusThis overview does not replace case-specific review by directly appointed, qualified legal and tax professionals.
Guides and terms for this country.
Choosing a legal form abroad: LLC, Ltd, OÜ or Sp. z o.o.?
LLC, Ltd, OÜ or Sp. z o.o.: the eight forms GCS incorporates all have limited liability and differ in statutory roles and tax model. The most flexible is the US LLC: online, no presence required, no US income tax without US business activity. A comparison with table, examples and the recommendation of which form suits which way of life.
Formation30 October 202619 min
What forming abroad costs: the package, the fees and the items beside it
A formation price is only a number once it is clear what it includes. This article breaks the cost of a company abroad into government fees, statutory roles, bookkeeping and tax, shows the GCS packages for eight countries, describes the process from first conversation to handover and shows why the US LLC offers location-independent entrepreneurs the best balance of cost and flexibility.
Formation21 September 202617 min
After incorporation: annual filings, bookkeeping, registers. The compliance calendar of a company abroad
Incorporation starts the calendar. Every jurisdiction requires at least one register filing, bookkeeping and tax returns each year, many even from a dormant company. This article lists the obligations by country with deadlines and government fees, sets out what GCS takes over from year two and recommends confining the calendar to one country: the one you live in.
Formation30 October 202616 min
Terms in the glossary.
Worth knowing.
Does incorporation grant non-dom status?
No. Company and personal tax positions are separate.
Is a registered office enough?
No. Actual management and activity must support the structure.
Does every software company qualify for the IP box?
No. Qualifying IP, development expenditure and nexus require evidence.
Does every company face the same audit?
No. Legal eligibility, size and review provisions need to be assessed.
How are dividends treated in Germany?
Residence, ownership, income classification and the treaty determine the assessment.
Sources and editorial date 30 October 2026
Let us plan your company in Cyprus.
Tell us your current residence, your business model and your timeframe. In the 15-minute introductory call we establish whether your plans fit what we do.
15 minutes, free of charge. Pick a time in the calendar. Prefer writing? Use the enquiry form