CY · N 35°11′ · E 33°23′
Cyprus
An EU base for European business, regional trade and cross-border holding structures. A private company is flexible and gains on disposals of securities are generally exempt, but annual audit, substance arrangements and bank due diligence add to ongoing maintenance.
An EU base for holdings and regional trade.
Private company limited by shares (Ltd)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 15%; securities-disposal gains are generally exempt; Pillar Two may apply to €750m groups
- Shareholders and directors
- Min. 1 member and 1 director; no statutory director-residency requirement
- Share capital
- No minimum share capital for a private company; low nominal capital is common
- Local requirements
- Cyprus registered office and company secretary required; regulated activity needs separate licensing
- Annual maintenance
- Annual HE32I, IFRS financial statements and audit; electronic corporate tax return
- Incorporation timeline
- Approx. 2–4 weeks, subject to name clearance, document certification, due diligence and filing review
- Public disclosure
- Shareholder changes filed with the Registrar; director and secretary data public; BO access restricted
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01Cyprus Registrar — Applying to incorporate a company
- 02Cyprus Registrar — Directors and Secretary
- 03Cyprus Registrar — Members and Share Capital
- 04Cyprus Registrar — Annual returns and financial statements
- 05Cyprus Registrar — Beneficial-owner register guidance
- 06PwC Worldwide Tax Summaries — Cyprus corporate taxes
- 07PwC Worldwide Tax Summaries — Cyprus tax administration
- 08Cyprus Ministry of Finance — Foreign Direct Investment Screening
02 · Advantages
Why Cyprus
- 01EU member state suited to an operating base for Europe and the eastern Mediterranean
- 02Private company may have 1–50 members and has no statutory minimum capital
- 03Corporate income tax 15%; qualifying IP net profit may receive an 80% deduction
- 04Gains on disposals of securities are generally exempt; holding structures need case-specific review
- 05Tax-residence rules are clear, but management and control should match actual operations
03 · Requirements
Formation requirements
- Name and articles: Name clearance first; articles signed in Greek; lawyer’s declaration forms part of filing
- Shareholders: 1–50, individual or corporate; Mainland China/Hong Kong owners should prepare ID, address and source-of-funds information
- Directors and secretary: Min. 1 each; the same person may hold both roles in a sole-member/sole-director company
- Registered office: In Cyprus; notify the Registrar within 14 days after a change
- Tax and foreign investment: Apply for a tax number within 60 days; in-scope foreign direct investment requires prior approval
04 · Compliance
Annual compliance
- Prepare IFRS financial statements each year and complete the statutory audit
- File annual return HE32I and prior-year financial statements at the annual reference date, generally within 28 days after preparation
- Pay the €350 annual fee by 30 June each year
- Pay provisional corporate tax in two instalments on 31 July and 31 December; from 2026, e-file the return by 31 January of the second following year
- Submit, update and confirm beneficial-owner information under the register rules, and promptly notify company-detail changes
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
Consult · 预约顾问
Incorporate a
Cyprus company.
Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.
Thank you. We have received your inquiry.
An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。