Corporate Tax Calculator
Calculate Cyprus corporate income tax on your taxable profit at the 2026 rate of 15%.
Profit split
- Profit after tax85.0%
- Corporate tax (15%)15.0%
Impact of the 2026 reform
From 1 January 2026 the corporate income tax rate rose from 12.5% to 15%, aligning Cyprus with the OECD global minimum tax. This estimate applies the flat rate to taxable profit — reliefs such as the Notional Interest Deduction, the participation exemption and the IP Box can reduce the actual liability significantly.
Disclaimer: These calculators provide general estimates based on the 2026 Cyprus tax framework and standard assumptions. They do not account for every personal circumstance, allowance or exemption and are not tax advice. Speak to us before acting on any figure.
How the corporate tax calculator works
This tool applies the flat Cyprus corporate income tax rate to the taxable profit you enter and returns the tax due. Taxable profit is not the same as the profit in your accounts: it begins with accounting profit, then adds back non-deductible expenses, strips out exempt income such as qualifying dividends and gains on the disposal of shares, and applies capital allowances, the Notional Interest Deduction (NID) and any losses carried forward. Enter the adjusted figure and the calculator multiplies it by the 2026 rate.
The 2026 rate and key reliefs
From 1 January 2026 the rate rises to 15%. The reliefs below sit on top of the rate and are why the headline figure rarely equals the effective burden for active, structured groups.
| Item | 2026 treatment |
|---|---|
| Corporate tax rate | 15% (12.5% to 31 Dec 2025) |
| Participation exemption | Qualifying dividends & share disposals exempt |
| IP Box | Effective rate ~3% on qualifying IP income |
| Notional Interest Deduction | Deduction on new qualifying equity |
| Loss carry-forward | Up to 7 years |
Worked example: €200,000 taxable profit
Take a Cyprus company with €200,000 of taxable profit in the 2026 tax year, after all add-backs, exemptions and the NID.
- Tax due: €200,000 × 15% = €30,000.
- Provisional tax: paid in two equal instalments by 31 July and 31 December 2026, based on the company's own estimate.
- Final settlement: the TD4 return and any balancing payment are due by 31 January 2028 — the second year following the tax year.
Had the same profit arisen in 2025, the charge would have been €25,000 at 12.5%. For the full framework — reliefs, deadlines and structuring — read our corporate tax in Cyprus 2026 guide, or let our tax compliance team prepare the computation.
Frequently asked questions
From 1 January 2026 the rate is 15% on taxable profit, up from 12.5% which applied through 31 December 2025. The rate is flat — it does not rise in bands — and applies to Cyprus tax-resident companies on their worldwide income, subject to the available exemptions and reliefs.
Taxable profit starts from accounting profit, then adds back non-deductible expenses, removes exempt income such as qualifying dividends and capital gains on shares, and applies capital allowances, the Notional Interest Deduction and brought-forward losses. This calculator estimates tax on the resulting figure.
Key reliefs include the participation exemption on qualifying dividends and share disposals, the IP Box giving an effective rate near 3% on qualifying intangible income, the Notional Interest Deduction on new equity, and loss carry-forward for up to seven years against future profits.
Tax losses can be carried forward and offset against taxable profits for up to seven years from the end of the year in which they arose. Group relief and loss surrender between qualifying Cyprus group companies may also be available in the same tax year.
Companies pay provisional tax in two equal instalments, by 31 July and 31 December of the tax year, based on estimated profits. The TD4 return and any final balancing payment are due by 31 January of the second year following the tax year.
No. It applies the flat 15% to the taxable profit you enter, so reduce that figure first for IP Box income or the Notional Interest Deduction. For a precise computation that layers every relief correctly, speak to our tax compliance team.
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