Service

IP Box

Cyprus IP Box can bring the effective tax rate on qualifying intellectual property income down to around 3%. Most companies that qualify have no idea the regime exists.

What is included

An 80% exemption on qualifying IP profits - only 20% is taxed, at the 15% corporate rate
Assessment of whether your income and assets qualify
Identifying qualifying intangible assets - software, patents and other protected IP
The nexus calculation, which determines how much of your income actually benefits
Structuring the company so the regime applies from the right point
Documentation and records needed to support the claim
Ongoing review, so the benefit is not lost as the business changes

How it works

01

Do you qualify?

We look at what your company actually earns from and whether the assets meet the test. Many do. Some do not, and we will say so.

02

The calculation

We work out what proportion of your income qualifies, so you know the real benefit before you commit.

03

Apply and maintain

The structure is put in place and the records kept so the position holds.

The effective rate is approximately 3% from 1 January 2026 - the 80% exemption applied to the 15% corporate rate. The rate depends on the nexus calculation and is not automatic. Trademarks and brand assets do not qualify - only patents, copyrighted software and functionally similar IP.

Discuss IP Box with us

Tell us where you are today and where you want to be. We will show you the route, the timeline and what it involves, before you commit to anything.