Why Cyprus

Cyprus offers a strategic blend of lifestyle, legal stability, and financial advantage. With year-round sunshine, EU standards of living, modern healthcare, and an English-speaking professional environment, Cyprus has become a preferred base for expats, entrepreneurs, investors, and families seeking a European home with global access.

For international clients, Cyprus provides one of the most efficient corporate and personal taxation frameworks in the EU. From favourable income tax rules and foreign-source income exemptions to attractive company structures and asset-holding vehicles, investors benefit from a transparent and business-friendly environment supported by strong legal protection.

AM MALLAS LLC guides individuals, founders, expats, and international companies in structuring their move, safeguarding their assets, and navigating every step of Cyprus’s legal and tax landscape.

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Why Cyprus

Corporate Tax Benefits

12.5% Corporate Tax Rate

Cyprus maintains one of the lowest corporate tax rates in the EU, making it attractive for operating companies, holding structures, IP entities, and international service providers.

No Tax on Inbound Dividends

Most foreign dividends received by a Cyprus company are fully exempt from tax, enabling efficient holding-company structures for international assets.

No Capital Gains Tax on Share Disposals

Gains from the sale of shares, bonds, and similar securities are generally exempt from Capital Gains Tax, even when the underlying assets are located abroad.

Tax-Efficient IP Box Regime

Qualifying intellectual property enjoys a significantly reduced effective tax rate of 2.5%, supported by OECD nexus requirements and strong legal protection

No Withholding Tax on Dividends, Interest & Royalties (Outbound)

Payments made from Cyprus to non-residents are generally free from withholding tax supporting cross-border structuring.

Ideal for Holding & Investment Structures

Cyprus companies are widely used as investment vehicles for assets in the EU, UK, Middle East, and Africa due to predictable taxation and legal certainty.

Notional Interest Deduction (NID)

Cyprus allows a notional interest deduction on new equity, reducing taxable profits and offering an effective tax rate that can fall well below the standard 12.5%.

Extensive Tax Treaty & EU Directive Network

Cyprus offers over 65 double-tax treaties and full application of EU tax directives, ensuring reduced withholding taxes and predictable cross-border treatment.

Personal Benefits

Non-Domicile (Non-Dom) Tax Advantages

Non-Dom individuals benefit from a complete exemption from tax on worldwide dividends and passive interest income for 17 years

50% Income Tax Exemption for High-Earning Individuals

New residents earning above EUR 55,000 (conditions apply) enjoy a 50% reduction on employment income for up to 17 years.

No Tax on Overseas Income

Foreign-source income may remain untaxed if not earned in Cyprus, depending on the individual’s position and specific rules

No Inheritance Tax

Cyprus does not impose estate or inheritance tax, making it attractive for wealth planning and intergenerational structuring.

Attractive Relocation for Families

International schools, English-speaking services, and a safe environment make Cyprus ideal for long-term settlement.

Tax Benefits for Remote Workers & Entrepreneurs

Individuals running foreign businesses or offering services internationally may structure tax-efficient arrangements under Cyprus rules.

Double-Tax Treaty Protection

Extensive DTT coverage ensures reduced withholding taxes abroad and protects individuals from double taxation.

Strategic Proximity for International Travel

Cyprus is within 4 hours’ flight of the UAE, London, France, Germany, Scandinavia, Poland, and Qatar, offering fast access to key business hubs and making it ideal for internationally mobile families and professionals.

Gateway to European Business & Investment

Cyprus serves as a strategic entry point into the EU market, offering full access to EU directives and an extensive network of double-tax treaties that attract international companies, investors, and cross-border structures.

Why Cyprus

Corporate Tax Benefits

12.5% Corporate Tax Rate

No Tax on Inbound Dividends

No Capital Gains Tax on Share Disposals

Tax-Efficient IP Box Regime

No Withholding Tax on Dividends, Interest & Royalties (Outbound)

Ideal for Holding & Investment Structures

Notional Interest Deduction (NID)

Extensive Tax Treaty & EU Directive Network

Personal Benefits

Non-Domicile (Non-Dom) Tax Advantages

50% Income Tax Exemption for High-Earning Individuals

No Tax on Overseas Income

No Inheritance Tax

Attractive Relocation for Families

Tax Benefits for Remote Workers & Entrepreneurs

Double-Tax Treaty Protection

Strategic Proximity for International Travel

Advocates & Legal Consultants