The official rules that apply
- Cyprus corporate income tax increased from 12.5% to 15% under the 2026 tax reform.
- Cyprus provides a dividend participation exemption (subject to conditions) and exemption from tax on gains from disposal of securities.
- Individuals not domiciled in Cyprus may apply for exemption from Special Defence Contribution using Form T.F.38.
- From 1 January 2026, SDC withheld on dividends received by (domiciled) individuals is 5%, reduced from 17%.
Registration basics in Cyprus
| Company type | Private company limited by shares |
|---|---|
| Registry | Department of Registrar of Companies |
| Government filing fee | €165 — €165 with share capital (€235 without); +€100 for accelerated processing. |
| Registration time | The registry offers an accelerated procedure for €100 but does not state a day count. |
| Resident director | At least one director and one secretary, each 18 or older; the official page states no residency requirement. |
| Visit, notary or lawyer | A Cyprus lawyer signs and swears the statutory declaration (HE1) before the court; the memorandum and articles are in Greek. |
| Registered address | A registered office in Cyprus is notified on form HE2. The registry does not address virtual offices. |
| Minimum capital | No minimum |
| Corporate tax | Corporate income tax 15% from 1 January 2026 (was 12.5%). |
| Every year | Annual company fee of €350, due by 30 June. |
Full step-by-step guide: company registration in Cyprus.
Sources
- gov.cy, checked 27 September 2026
- gov.cy, checked 27 September 2026
- mof.gov.cy, checked 27 September 2026
- gov.cy, checked 27 September 2026