Cyprus Corporate Tax Calculator 2026
Estimate 15% corporation tax, SDC and your effective rate.
Inputs
Estimated liability
- Accounting profit
- €180,000
- Taxable base
- €180,000
- Corporate tax (15%)
- €27,000
- SDC on passive income
- €0
- Total tax
- €27,000
- Effective rate
- 15.00%
Indicative only. Real filings depend on adjustments, group relief, treaty relief and audited accounts. Speak to us for a binding review.
Speak to a Cyprus tax advisorFlat 15% CIT
Applied to worldwide taxable profits of Cyprus tax-resident companies.
IP Box → 3% effective
80% deemed deduction on qualifying IP income under the OECD-compliant regime.
NID on new equity
Notional interest deduction on fresh equity, capped at 80% of related profit.
Frequently asked questions
What is the corporate tax rate in Cyprus?
Cyprus applies a flat 15% corporate income tax on the worldwide taxable profits of Cyprus tax-resident companies.
What is the Special Defence Contribution (SDC)?
SDC is a separate levy of 17% on passive dividends, 17% on passive interest and 3% on gross rental income (on 75% of the rent). It generally applies to Cyprus tax-resident and domiciled companies and individuals.
How does the Notional Interest Deduction (NID) work?
New equity injected into a Cyprus company can generate a notional interest deduction, capped at 80% of the taxable profit derived from that equity — effectively lowering the tax cost of equity financing.
Can tax losses be carried forward?
Yes. Cyprus tax losses may be carried forward and offset against taxable profits for the next 5 years, subject to anti-abuse and change-of-ownership rules.