•         Cyprus has a very competitive tax structure that is completely compliant with EU and international standards.
•         Cyprus tax resident enterprises benefit from the country’s enormous network of double taxation treaties with a large number of nations across the world, as well as access to EU regulations.
•         Cyprus has a fixed rate of 12.5% on corporate income, which is the principal tax applied on the revenue of a Cyprus tax resident corporation.
•         Cyprus has a global reputation as the ideal location for establishing and operating multinational enterprises. Cyprus’s prosperity is due to its attractive tax system, great geographical location, and reputation for providing high-quality services.
•         You may rely on a comprehensive financial and business infrastructure in which globally recognized institutions provide legal, accounting, and banking services.
•         Cyprus Holding Companies are frequently used as intermediaries by international groups and entrepreneurs when investing outside of Cyprus in order to receive tax-free dividends, to benefit from the Cyprus double tax treaty network, and to dispose of overseas subsidiaries because the gains are tax-free in Cyprus.

• Dividends from foreign sources are tax-free if certain requirements are satisfied.
•         Share sales are tax-free if the disposed of the firm does not own any immovable property in Cyprus.
•         There are no withholding taxes on payments from Cyprus in general.
•         Profits from a foreign Permanent Establishment (PE) are excluded from taxation in Cyprus if certain requirements are satisfied.
•         Dividends paid to non-tax residents and non-domiciled people are not subject to withholding tax.
•         Provisions for group relief
•         Provisions for Reorganization
•         There is no tax on liquidation.
•         Before arriving at taxable income, all expenditures involved in the generation of the connected income are deducted under Cyprus law.

•         Dividends received by one Cyprus-resident firm from another are tax-free in all jurisdictions.
•         Dividends and interest are excluded from Cyprus income tax and are subject solely to SDC in the event of tax residents who are domiciled in Cyprus.
•         The first €19,500 of taxable income is tax-free. Any taxable income in excess of this level is taxed at progressive rates ranging from 20% to 35% (for incomes in excess of €60,000).
•         Interest income derived from the company’s principal activities or closely related to those activities is liable to corporation tax at a rate of 12.5 percent, just like any other “active” trading income.
•         Exemption of 50% for payment from employment performed in Cyprus by people who were not residents of Cyprus before the start of their job. If such income surpasses €100,000 per year, the exemption is valid for ten years, beginning with the year of employment.

• For Cypriot remuneration of less than €100,000, a 20% exemption is allowed, up to a maximum of €8,550, for a period of 5 years, beginning on 1st January of the year following the year of employment, and until the year 2020.
•         Salaried services provided outside of Cyprus for more than 90 days in a tax year to a non-Cyprus resident employer are tax-free.
•         For amounts over €3,420, pensions obtained from previous employment outside Cyprus are taxed at a fixed rate of 5% in Cyprus.
•         Lump sum repayments from life insurance plans or approved provident funds are exempt from tax.
•         There is no capital gains tax on immovable property sold outside of Cyprus.
•         There will be no inheritance tax, wealth tax, or gift tax.