🇨🇾 塞浦路斯税率 · Cyprus Tax Rates
CY · 亚洲 · Asia
Cyprus corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 12.5% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 0-35% — Progressive rates for individuals
- 增值税 / 商品服务税 VAT / GST: 19% — Standard Value Added Tax rate
- 进口税 / 关税 Import Duties / Customs: 0-17% — EU Common Customs Tariff applies
- 预扣税 Withholding Tax: 0-10% — Generally 0% on dividends/interest, 10% on certain royalties
- 资本利得税 Capital Gains Tax: 20% — On gains from disposal of immovable property in Cyprus
- 财产税 / 房产税 Property Tax: N/A — Immovable property tax abolished from 2017, municipal taxes apply
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance or gift tax in Cyprus
- 印花税 Stamp Duty: 0-0.2% — On various documents, capped at €20,000
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, energy products, and vehicles
- 社会保障税 Social Security Tax: 8.3% (employee), 8.3% (employer) — Social insurance contributions
- 其他税种 Other Taxes: Varies — Special Contribution for Defence (SCD) on passive income