Strumento Interattivo

Cyprus vs Il Mondo

Selezioni una giurisdizione per vedere un confronto dettagliato con Cyprus su imposta societaria, IP Box, plusvalenze, regime non-dom, VAT e costi di conformità. Tutti i dati riflettono la normativa 2026.

10 GiurisdizioniDati 2026Nessuna Registrazione Richiesta

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Cyprus vs Malta

Malta and Cyprus are both EU-based, OECD-compliant holding jurisdictions with low effective corporate tax rates. Cyprus offers a simpler, more transparent structure with a clean 15% headline rate and straightforward IP Box, while Malta's headline 35% rate with a 6/7 shareholder refund delivers a similar ~5% effective rate but requires additional compliance steps and refund processing delays.

Choose Cyprus for simplicity, faster setup and a cleaner regulatory profile. Malta may suit certain structures with existing infrastructure or specific treaty requirements.

🇨🇾 Vantaggi di Cyprus

Simpler tax structure (no refund system)

Cleaner IP Box implementation

Lower employer social insurance (8.8% vs 10%)

🇲🇹 Vantaggi di Malta

Larger DTT network (80+ vs 65+)

Slightly lower VAT (18% vs 19%)

Indicatore🇨🇾 Cyprus🇲🇹 Malta

Corporate Income Tax Rate

Both achieve similar effective rates but via different mechanisms. Cyprus is structurally simpler.

15%

From 1 Jan 2026

35% headline

~5% effective via 6/7 shareholder refund on trading income

IP Box / Innovation Box Effective Rate

Cyprus IP Box is more straightforward under OECD BEPS Action 5.

~3%

80% notional deduction × 15% CIT

~2.5–5% effective

Via participation exemption + refund system — complex

Capital Gains Tax (Corporate)

On shares & securities; 20% on Cyprus immovable property only

On qualifying share transfers

Dividend Withholding Tax (Outbound)

After refund processing

Individual Dividend Tax

0% (non-doms)

No SDC for 17 years; 17% SDC for domiciled residents

For qualifying non-residents after refund

Personal Income Tax (Top Rate)

35%

On income >€60,000

35%

Non-Dom / Territorial Tax Regime

Yes — Non-Dom

No SDC on dividends/interest for up to 17 years

No dedicated non-dom regime

VAT Rate

Malta's VAT is 1% lower.

19%

18%

Employer Social Contributions

8.8%

Of gross salary

10%

Of gross salary

Double Tax Treaties

Malta has a wider treaty network.

65+

80+

EU Membership & Directives

Yes (since 2004)

Full access to EU Parent-Subsidiary, Interest & Royalties Directives

Yes (since 2004)

Minimum Share Capital

€1,000 authorised

€1 paid-up common

€1,165

Of which 20% paid-up at formation

Pillar Two Implementation

Implemented

QDMTT from 2024

Implemented

Vantaggio per questa giurisdizione

Svantaggio / più debole

Simile / neutro

Pronti a stabilirsi a Cyprus?

Parla con un esperto di Cyprus

Il nostro team può aiutarvi a capire come Cyprus si posiziona per il vostro caso — tipo di società, IP, struttura azionaria e obiettivi.

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Avvertenza: Questo strumento fornisce informazioni generali solo a scopo comparativo e non costituisce consulenza legale, fiscale o finanziaria. Le aliquote e le leggi fiscali cambiano frequentemente. Tutti i dati riflettono la nostra migliore comprensione della normativa vigente 2025–2026 ma le circostanze individuali possono differire significativamente. Consulti un consulente qualificato nella giurisdizione pertinente prima di prendere qualsiasi decisione.