Company Formation

What Does a Cyprus Company Cost to Set Up and Run? (2026)

The real cost structure of a Cyprus company in 2026: the one-off setup components, the annual running costs, a worked first-year framework — and why the €350 levy is gone.

PT
Philippou Tax & Advisory TeamAccounting & Tax Specialists
11 min readUpdated 15 June 2026

Quick answer

A Cyprus company costs split into a one-off setup (Registrar incorporation and name-approval fees, drafting the Memorandum & Articles, registered office and any nominee or secretarial services) and recurring annual costs (bookkeeping, the mandatory audit or review, the HE32 annual return, secretarial/registered office, UBO upkeep and tax filings). There is no minimum share capital, and the €350 annual levy was abolished from 2024.

Key takeaways

  • Cost splits into one-off setup (Registrar fees, drafting the M&AA, registered office, optional nominee/secretarial) and recurring annual costs.
  • The largest ongoing item is usually the annual audit or review — mandatory for every company (a review is allowed if turnover < €300,000 and assets < €500,000).
  • The €350 annual company levy was abolished from 2024 — it is no longer a recurring cost.
  • There is no statutory minimum share capital for a private company, so capital is not a real formation cost.
  • The 15% corporate tax is a tax on profit, not a cost of forming or running the company — keep the two separate.
  • Price is driven by scope: transaction volume, audit complexity, nominee/substance, VAT and payroll — so a scoped fixed fee beats a headline number.

"How much does a Cyprus company cost?" has no single number, because the right answer depends on what you actually need. The useful way to think about it is in two buckets: the one-off cost of setting the company up, and the annual cost of keeping it compliant. This guide breaks down both by cost component, gives you a worked first-year framework, explains what pushes the price up or down, and clears up a common misconception — the old €350 annual levy is gone.

This article is about cost, not the mechanics of registration. If you want the step-by-step process — name approval, documents, signatures and timelines — read how to register a company in Cyprus; we won't repeat those steps here. We also don't publish a single headline price, because a dormant holding company and an active trading company with payroll and VAT have very different costs. Instead, here's the full cost structure so you can see exactly what you're paying for; for our own fee structure, see pricing.

The two cost buckets, at a glance

Every Cyprus company has exactly two kinds of cost: a one-off setup cost you pay once to bring the company into existence, and a recurring annual cost you pay every year to keep it compliant. Almost every "how much does it cost" question is really a question about which components fall into which bucket — and how big each one is for your particular company. The table below maps the components; the sections that follow explain each one.

Cost componentOne-off (setup)Recurring (annual)
Registrar incorporation & name-approval feesYes
Drafting the Memorandum & Articles (M&AA)Yes
Initial tax / TIC and (if needed) VAT registrationYes
Initial UBO register filingYesUBO upkeep (annual)
Registered officeSet-upYes
Company secretary / secretarial servicesAppointmentYes
Nominee director / shareholder (if used)Set-upYes
Bookkeeping / accountingYes (scales with volume)
Annual audit or reviewYes (mandatory)
HE32 annual return filingYes
Tax-return preparation (TD4) & provisional taxYes
Cost components by bucket. Amounts are deliberately not shown — they depend on scope and provider; for our fees see pricing. The €350 levy is absent because it was abolished from 2024.

What does the one-off setup cost cover?

The one-off cost covers bringing the company into legal existence and getting it ready to operate. It is paid once, and for most straightforward companies it is the smaller of the two buckets over the life of the company. The components are:

  • Registrar incorporation & name-approval fees — the government fees charged by the Registrar of Companies and Intellectual Property to approve the company name and register the incorporation. These are statutory fees set by the Registrar, not professional fees.
  • Drafting the Memorandum & Articles of Association (M&AA) — preparing the company's constitutional documents, including objects and share structure, in the form required to incorporate under Companies Law Cap. 113.
  • Initial tax registration — registering the company with the Cyprus Tax Department for a Tax Identification Code, and for VAT if you will trade above the registration threshold or choose to register voluntarily.
  • Initial UBO register filing — recording the ultimate beneficial owners on the Registrar's UBO register at incorporation.
  • Optional: nominee director / shareholder and secretarial set-up — if you use nominee services for confidentiality or substance, or appoint a professional company secretary, there is a set-up element on top of the recurring fee.

A useful distinction when reading any quote is between statutory fees and professional fees. The Registrar's name-approval and incorporation charges are fixed by the State and are the same whoever files them; the cost of drafting the M&AA, handling the registrations and providing nominee or secretarial services is professional work that varies by provider and by how bespoke your constitution and structure are. A standard single-shareholder trading company sits at the lower end; a multi-class share structure, a holding company with tailored objects, or a setup needing nominees and substance sits higher. When comparing providers, separate the two so you are comparing the professional element on a like-for-like basis.

No minimum share capital

A Cyprus private company has no statutory minimum share capital. A nominal authorised capital (commonly €1,000) is typical but does not need to be paid up, so share capital is not a real cost of formation — don't let it inflate your setup budget.

What does it cost to run a Cyprus company each year?

The recurring annual cost is usually the larger number over the life of the company, and it is where scope matters most. Every Cyprus company carries the same core obligations regardless of size; what varies is the effort each one takes. The recurring components are:

  • Bookkeeping / accounting — maintaining the books to the required standard; this is the component that scales most directly with transaction volume.
  • The annual audit or review — every Cyprus company must have its financial statements examined; this is typically the single largest recurring cost. See the dedicated section below.
  • HE32 annual return — the annual return filed with the Registrar, accompanied by the financial statements.
  • Registered office and company secretary — the statutory address and the maintenance of statutory registers, minutes and filings.
  • UBO maintenance — keeping the beneficial-owner register accurate and confirmed each year.
  • Tax-return preparation — preparing and filing the corporate income tax return (TD4) and dealing with provisional tax.
  • Nominee and VAT/payroll, if used — recurring nominee fees, and VAT-return or payroll work where the company is registered or employs staff.

The obligations behind each of these — and their deadlines — are set out in full in our Cyprus company annual obligations guide.

The €350 levy is gone

For years every Cyprus company paid an annual company levy of €350. It was abolished from 2024 and is no longer a recurring cost. If a provider's quote still lists it, the information is out of date.

The audit or review fee — the biggest recurring item

For most companies, the annual audit or review fee is the largest recurring cost, so it deserves its own line in any budget. The examination of the financial statements is mandatory for every Cyprus company — there is no size exemption that removes the requirement entirely. What size does affect is which engagement you need: a smaller company may use a lighter-touch review rather than a full audit.

The review option is available where the company's turnover is below €300,000 and total assets are below €500,000. A review (under the ISRE 2400 standard) is a lower-assurance, generally lower-cost engagement than a full audit; companies above those thresholds need a full statutory audit. Both must be performed by an ICPAC-licensed practitioner. The choice between the two — and what each involves — is explained in our audit or review (ISRE 2400) guide. Because the fee tracks the assurance level and the complexity of the accounts, getting onto the review track where you qualify is one of the few genuine levers on annual cost.

What drives the cost up or down?

Two companies incorporated in the same week can have very different costs, because the components above scale with scope rather than with a fixed tariff. The main drivers are:

  • Activity & transaction volume — a dormant holding company costs far less to run than an active trading business; bookkeeping and the audit/review both scale with volume and complexity.
  • Audit vs review, and audit complexity — qualifying for a review lowers cost; group structures, foreign operations and large balance sheets increase audit effort.
  • Nominee & substance services — nominee directors or shareholders and real local substance add recurring cost, but may be necessary for banking or residency.
  • VAT and payroll — registration and ongoing returns add recurring work that a dormant company avoids entirely.
  • Banking — corporate account opening and ongoing KYC support add one-off and sometimes recurring cost; opening an account is a project in its own right, covered in our opening a Cyprus bank account guide.

The practical takeaway is that the cost of a Cyprus company is best understood as a function of activity, not a fixed product. A holding company that simply owns shares and books a handful of entries a year will sit near the floor of every recurring component; a trading company invoicing daily, employing staff and filing VAT will sit well above it on bookkeeping, audit and the VAT/payroll lines. This is precisely why a single published price would mislead more than it helps — the honest answer is a scoped quote that prices the components your company will actually use.

Worked example: the total first-year cost framework

To budget realistically, add the one-off setup and the first year's recurring cost together — the first year is always the most expensive because you pay both buckets at once. Use this framework (component by component, not a quoted figure):

StepWhat to add in
1. One-off setupRegistrar incorporation + name approval, M&AA drafting, initial tax/VAT/UBO registration, plus any nominee or banking set-up
2. Year-one recurringBookkeeping, the audit or review, HE32 filing, registered office + secretary, UBO upkeep, TD4 preparation, plus VAT/payroll if applicable
3. Total first-year costStep 1 + Step 2
4. Steady-state annual costStep 2 only — what you pay in every subsequent year
Do not includeThe €350 levy (abolished 2024); paid-up share capital (no minimum); 15% corporate tax (a tax on profit, not a formation cost)
A worked first-year cost is Step 1 + Step 2. From year two onward you pay only the recurring bucket (Step 4). For the firm's own figures against this framework, see pricing.
Tax is not a formation cost

Cyprus corporate tax (15% in 2026) is charged on profit, not on forming or running the company. A company with no profit pays no corporate tax but still incurs the setup and recurring costs above. Keep the two separate when budgeting.

Does a faster setup cost more?

Speed and cost are largely separate questions. Once the name is approved and KYC due diligence is complete, incorporation typically takes a few business days; expedited name approval is available where it exists, and banking and VAT registration can add time. The timeline and the process steps are covered in how to register a company in Cyprus — this article stays focused on what each stage costs rather than how long it takes.

Getting a clear, fixed price

The cost of a Cyprus company is entirely predictable once the scope is clear — what matters is matching the setup to what you actually need, so you are neither under-served nor paying for services you won't use. The biggest hidden cost is usually a structure that doesn't fit, not the formation fee itself; the second is forgetting that the audit or review and the annual filings recur every year, not just in year one.

Tell us what you are trying to do and we will give you a clear, fixed-fee proposal covering setup and the first year against the framework above — see pricing for how we structure fees, our company formation service for what is included, and get in touch to scope your company. This article is general information, not a personalised quote.

Key terms

Incorporation cost
The one-off cost of bringing the company into existence — chiefly the Registrar's name-approval and incorporation fees plus the professional cost of drafting the Memorandum & Articles of Association under Cap. 113.
Registered office
The statutory address a Cyprus company must maintain for official correspondence and service of documents. Provided as a recurring annual service, usually bundled with secretarial support.
Nominee services
Optional appointment of a nominee director or shareholder for confidentiality or substance. They carry a set-up element and a recurring annual fee, and are not required for every company.
Annual running cost
The recurring yearly cost of keeping a company compliant: bookkeeping, the audit or review, the HE32 annual return, registered office and secretary, UBO upkeep and tax-return preparation.
Audit / review fee
The cost of the mandatory annual examination of the financial statements by an ICPAC-licensed practitioner. A lower-cost review (ISRE 2400) is available where turnover is below €300,000 and assets below €500,000; otherwise a full audit applies.
Secretarial fee
The recurring cost of company-secretary services — maintaining statutory registers, preparing minutes, and managing Registrar filings including the HE32 annual return.
Annual company levy (€350)
A flat annual charge formerly payable by every Cyprus company. Abolished from 2024, so it is no longer part of a company's recurring cost — any quote still including it is outdated.

Frequently asked questions

It depends on scope. The one-off setup covers Registrar incorporation and name-approval fees, drafting the Memorandum & Articles, initial tax/VAT/UBO registration and any nominee or banking set-up. We give a fixed quote after a short scoping call rather than a misleading one-size price — see our pricing page for how fees are structured.

Bookkeeping (which scales with transaction volume), the mandatory annual audit or review by an ICPAC-licensed practitioner, the HE32 annual return, a registered office and company secretary, UBO upkeep, and corporate tax-return preparation with provisional tax — plus VAT-return and payroll work if the company is registered or employs staff.

No. The €350 annual company levy was abolished from 2024 and is no longer a recurring cost. It should not appear in any current budget or quote for a Cyprus company; if a provider's proposal still includes it, the information is out of date.

For most companies it is the annual audit or review fee. Every Cyprus company must have its financial statements examined. A lower-cost review under ISRE 2400 is allowed where turnover is below €300,000 and total assets below €500,000; larger companies need a full statutory audit, which costs more.

There is no statutory minimum share capital for a private company. A nominal authorised capital, commonly €1,000, is typical but does not need to be paid up, so share capital is not a genuine cost of formation and should not inflate your setup budget.

No. The 15% corporate tax (2026) is a tax on profit, not a cost of forming or running the company. A company with no profit pays no corporate tax but still incurs the setup and annual compliance costs. Keep tax and operating cost separate when budgeting.

Add the one-off setup (Registrar fees, M&AA drafting, registrations, any nominee/banking set-up) to the first year's recurring cost (bookkeeping, audit or review, HE32, registered office and secretary, UBO upkeep, tax return). Year one is always dearest because both buckets fall due together; later years carry only the recurring bucket.

Activity and transaction volume, whether you qualify for a review rather than a full audit, audit complexity such as group or foreign operations, use of nominee and substance services, VAT and payroll registration, and banking support. A dormant holding company costs far less to run than an active trading company.

PT

Philippou Tax & Advisory Team

Accounting & Tax Specialists

Our articles are written and reviewed by the Philippou Accounting tax and advisory team — qualified accountants and tax advisers who handle Cyprus corporate and personal tax, VAT, payroll and audit coordination every day. Every figure is checked against the current Cyprus tax framework and the 2026 reform.

This article is general information based on the Cyprus tax framework for 2026 and is not a substitute for tailored professional advice. Speak to us about your specific circumstances.

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