Enhanced 25% Income Tax Exemption for Repatriation Executive Summary As part of the 2026 Cyprus tax reform, the government has introduced a new income tax exemption regime under the broader “Minds in Cyprus – Brain Gain Initiative”, aimed at attracting skilled professionals and entrepreneurs back to Cyprus. The regime provides a 25% exemption on employment...

The Cyprus IP Box Regime is a specialised tax incentive designed to encourage research & development (R&D), innovation, and commercial exploitation of intellectual property (IP) by offering significantly reduced tax rates on income derived from qualifying IP assets. Cyprus has positioned itself as one of the most attractive jurisdictions in the European Union for IP-intensive...