IP Box

Cyprus holding company: 0% CGT on share sales, 0% outbound dividend WHT, 65+ DTTs, IP Box at 2.5%. Setup costs, substance rules, and structure explained.

Cyprus IP Box: 80% income deduction, 2.5% effective rate, qualifying assets, nexus approach, and how SaaS founders use it. Comprehensive 2026 guide.

Cyprus vs Ireland corporate tax: both at 15% under Pillar Two, but Cyprus offers 2.5% IP Box vs Ireland's 6.25% KDB and 0% dividend tax for non-dom owners.