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Cyprus vs The World

Select any jurisdiction to see a detailed side-by-side comparison with Cyprus across corporate tax, IP Box, capital gains, non-dom regime, VAT, and compliance costs. All data reflects 2026 law.

10 Jurisdictions2026 DataNo Registration Required

Compare Cyprus against

🇨🇾vs🇲🇹

Quick Verdict

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.

🇨🇾 Cyprus Advantages

Simpler tax structure (no refund system)

Cleaner IP Box implementation

Lower employer social insurance (8.8% vs 10%)

🇲🇹 Malta Advantages

Larger DTT network (80+ vs 65+)

Slightly lower VAT (18% vs 19%)

Metric🇨🇾 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

Advantage for this jurisdiction

Disadvantage / weaker

Similar / neutral

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Disclaimer: This tool provides general information for comparison purposes only and does not constitute legal, tax, or financial advice. Tax rates and laws change frequently. All data reflects our best understanding of 2025–2026 enacted law but individual circumstances may differ significantly. Consult a qualified adviser in the relevant jurisdiction before making any decisions.