cy-tax_calc / 2025
IP BOX REGIME
NicosiaLimassol
Legal Framework
INTELLECTUAL PROPERTY
The Cyprus IP Box regime allows for an 80% exemption on qualifying profits from IP assets.
Designed for software, patents, and utility models. Compliant with OECD Nexus approach.
Standard Rate
12.5%
Qualifying Profit
80%
Effective Tax Burden
MINIMIZED
Final Rate
2.5%
Effective Tax
Valid: 2025-2026
€244k
Gross IP Income€250,000
R&D ExpenditureDirectly connected costs
Qualifying AssetSoftware / Patent
Verified
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