IP & ROYALTIES

Cyprus has an attractive intellectual property rights (IPR) regime available to Cyprus holding companies. Cyprus companies are entitled to an 80% exemption on both:

  • qualifying net IPR income
  • capital gains upon disposal of IPR

There are tax incentives available for a wide range of qualifying IPR and ultimately the effective tax rate can be very low. Various base erosion and profit shifting (BEPS) rules do apply to the island’s IPR regime, including economic substance requirements.

We can help you navigate these regulatory requirements and can advise how you and your business can best use the island’s IPR regime.

Please contact us if you would like further information on the scheme and how you can benefit.