Cyprus vs
The World

15%

From 1 Jan 2026

35% standard; optional 15%

Eligible shareholder refunds can reduce the combined burden. The optional 15% final-tax regime has eligibility conditions and a minimum five-year election.

approximately 3%

80% deduction on qualifying IP profits at full nexus, with 15% CIT

Up to 95% deduction

Malta Patent Box deduction is nexus-based. At full nexus and the standard 35% rate, 35% × 5% = 1.75% before other adjustments.

Eligibility review

Article 8(22) can exempt qualifying-title profits from income tax; Cyprus-property-related gains require a separate CGT check

0%

On qualifying share transfers

0%

0%

After refund processing

0% (non-doms)

Eligible non-doms are exempt from SDC; qualifying domiciled-resident dividends are generally 5%, with legacy-profit exceptions. GHS may apply.

0%

For qualifying non-residents after refund

35%

On taxable income above €72,000 from 2026; social insurance and GHS are separate

35%

Yes — Non-Dom

No SDC on dividends/interest for up to 17 years

Remittance basis

Eligible residents who are not domiciled in Malta are generally taxed on Malta income and foreign income remitted there; minimum-tax and special-scheme rules require review.

19%

18%

15.4% before caps

8.8% social insurance + 1.2% redundancy + 0.5% training + 2% cohesion + 2.9% GHS. Different bases/caps apply; holiday-fund contributions may be additional.

10%

Of gross salary

65+

80+

Yes (since 2004)

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

Yes (since 2004)

Set in formation documents

Confirm the nominal capital and any sector-specific requirements for the actual company

€1,165

Of which 20% paid-up at formation

Implemented

IIR from 2024; UTPR and domestic minimum top-up tax from 2025, subject to scope

Implemented