8% Crypto Gains Tax 0% Dividend Tax (Non-Dom) 3% IP Box Effective Rate 120% R&D Tax Deduction 0% Inheritance Tax

8% on gains.
0% if you hold.

Cyprus taxes crypto disposal — selling, swapping, spending — at a flat rate. No progressive scale, no wealth tax, no exit tax. Unrealized gains are never taxed, so long-term holders pay nothing. Mining rewards are exempt entirely.

Structure through a Cyprus company and profits from crypto disposal are taxed at a flat 8% — then extract dividends tax-free under non-dom status. Compare that to 30–50% in most of Europe. Effective total: one of the lowest in the EU.

Swaps Are Taxable Unrealized = 0% No Wealth Tax No Exit Tax

Staking income is treated separately and may be subject to different rates depending on how it’s structured.

8%
Flat rate on disposal
Unrealized gains Never taxed
Wealth tax None
Exit tax None
Inheritance tax None
Typical EU rate 30–50%

0% on dividends
for 17 years.

Under Cyprus non-dom status, dividends paid from your Cyprus company are completely exempt from tax for 17 years. No Special Defence Contribution, no withholding, no hidden charges.

Structure your income correctly and keep what you earn. Any individual who hasn’t been a Cyprus tax resident for 17 of the preceding 20 years automatically qualifies — with the possibility to extend beyond 17 years under the new 2026 rules.

0% Dividends 0% Interest Income 0% Foreign Rental
0%
Dividend tax for non-doms
Duration 17 years
Interest income 0%
Foreign rental income 0%
Qualification Automatic
Typical EU dividend tax 25–35%

3% on your
IP income.

Running an AI product, SaaS, or software business? The Cyprus IP Box regime taxes qualifying intellectual property income at just 3% effective rate. One of the lowest in the world — inside the EU.

This applies to licensing revenue, API access fees, software subscriptions, and income from patents. If your business runs on code, Cyprus was built for you.

AI & LLM Products SaaS & APIs Copyrighted Software Patents
3%
Effective IP income tax rate
Standard corporate tax 15%
With IP Box 3% effective
EU compliant Yes (OECD aligned)
Qualifying income Licensing, SaaS, APIs
Typical EU corporate rate 20–30%

Spend €100k on R&D.
Deduct €120k.

Cyprus allows qualifying research and development expenses to be deducted at 120% of their actual cost. Spend €100,000 on building your product — deduct €120,000 from your taxable income. The extra €20,000 deduction is a statutory incentive, not a loophole.

Stack this with the IP Box regime and the effective corporate tax rate for an AI or SaaS company in a high R&D spend year can fall to near zero — entirely legally, entirely by design.

AI & Machine Learning Software Development Product R&D Valid Through 2030

Qualifying activity follows the OECD Frascati definition — genuine product development, not routine maintenance or bug fixes.

Read the full breakdown →
120%
R&D deduction on qualifying spend
Standard deduction 100%
Cyprus R&D deduction 120%
Extra deduction per €100k spent €20,000
Combined with IP Box Near 0% effective
Valid through 2030

Where capital is protected
across generations.

Cyprus has no inheritance tax, no wealth tax, and no exit tax. For family offices and private wealth structures, this is a rare combination — inside the EU, with full legal stability and a 17-year non-dom period that covers most planning horizons.

Under non-dom status, dividends and investment income are exempt from Special Defence Contribution for 17 years. Combined with 0% inheritance tax, Cyprus is one of the few EU jurisdictions where wealth can be structured, grown, and passed on without systematic erosion at each stage.

0% Inheritance Tax 0% Wealth Tax 0% Exit Tax 17-Year Non-Dom EU Jurisdiction
0%
Inheritance & wealth tax
Inheritance tax 0%
Wealth tax 0%
Exit tax 0%
Dividend tax (non-dom) 0%
Non-dom period 17 years

60+ Double Tax Treaties — Cyprus has one of the most extensive treaty networks in the region, covering major economies across Europe, Asia, and the Middle East. Income earned abroad is protected from being taxed twice.

The numbers, side by side.

🇨🇾
Cyprus
🇮🇱
Israel
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Netherlands
🇩🇰
Denmark
🇩🇪
Germany
🇬🇧
UK
🇸🇪
Sweden
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Spain
Corporate tax rate 15% 23% 25.8% 22% 30% 25% 20.6% 25%
Crypto tax rate 8% 25% 36%* Up to 42% Up to 45% 20% 30% 19–23%
Unrealized gains taxed Never On disposal Annually On disposal On disposal On disposal On disposal On disposal
Dividend tax 0% 25% 26.9% Up to 42% 25%+ Up to 39% 30% 19–23%
IP / software income 3% 23% 25.8% 22% 30%+ 25% 20.6% 25%
Wealth tax 0% None Box 3 None None None None Regional
Inheritance tax 0% None Up to 40% Up to 15% Up to 50% Up to 40% None Up to 34%
Min. days for tax residency 60 183 183 183 183 183 183 183

* Netherlands Box 3 taxes assets as a notional return annually, regardless of whether gains are realised. Figures are indicative — tax situations vary. Always consult a qualified advisor.

Not sure how this applies
to your situation?

Book a free consultation and we’ll map it out together. We’ll look at your income sources, current structure, and show you exactly what Cyprus could mean for you.