Cyprus

How to register a company in Cyprus: tax, fees and annual filings, from official sources.

Company type: Private company limited by shares (ιδιωτική εταιρεία περιορισμένης ευθύνης με μετοχές, Ltd)
Headline corporate tax: 15%
Registration fee: €165 Registrar fee to register a company with share capital (forms HE1, HE2, HE3), the same amount online via e-filing; €235 for a company without share capital; an extra €100 for accelerated processing. Optional certified copies cost €120 (€130 without a copy of the memorandum and articles).
Region: European Union

A Cyprus private company registers with the Registrar for €165, needs a registered office in Cyprus and a lawyer to swear the incorporation declaration, and pays corporate tax at 15% from 2026.

The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.

Questions

How much does it cost to register a company in Cyprus?

€165 Registrar fee to register a company with share capital (forms HE1, HE2, HE3), the same amount online via e-filing; €235 for a company without share capital; an extra €100 for accelerated processing. Optional certified copies cost €120 (€130 without a copy of the memorandum and articles).

What is the corporate tax rate in Cyprus?

Corporate income tax is 15% from 1 January 2026: Law 244(I)/2025 replaced the 12.5% rate in the Income Tax Law with 15%.

Can a non-resident set up a company in Cyprus?

The Registrar accepts incorporation through its e-filing system (CY Login). The statutory declaration (form HE1) must be signed and sworn before the court by the lawyer handling the incorporation.

Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table.

Corporate tax: Corporate income tax is 15% from 1 January 2026: Law 244(I)/2025 replaced the 12.5% rate in the Income Tax Law with 15%.
Forming it from abroad: The Registrar accepts incorporation through its e-filing system (CY Login). The statutory declaration (form HE1) must be signed and sworn before the court by the lawyer handling the incorporation.
Local requirements: The registered office address must be in Cyprus (Registrar review criterion). First directors and a secretary must be notified on form HE3. A lawyer must swear the HE1 declaration.
VAT, GST or sales tax: VAT registration is mandatory once taxable transactions in the preceding 12 months (or expected in the next 30 days) exceed €15,600. The standard VAT rate is 19% (as stated by the Customs & Excise Department, Ministry of Finance).
Annual filings: Annual return HE32 (€20, online) made up to the company's annual return date and filed with the Registrar within 28 days of its drafting date; late filing costs €50 plus €1 a day up to €150. Corporate tax return TD4: from tax year 2026, persons keeping audited accounts file by 31 January of the second year after the tax year, and tax is payable by the same date (Law 243(I)/2025). Provisional tax is paid in two instalments, on 31 July and 31 December. Beneficial owners must be confirmed each year between 1 October and 31 December.
Audit: All companies must prepare financial statements audited by an approved auditor.
Beneficial owners: New companies must file beneficial-owner details in the electronic BO register within 90 days of incorporation and confirm them each year. Public access was suspended after the CJEU ruling: authorities have access, and obliged entities can buy limited data for €3.50 per entity.
Also know: The €350 annual company levy was abolished from 2024. The Stamp Duty Law was repealed by Law 239(I)/2025, published on 31 December 2025.
Company registry: Department of Registrar of Companies and Intellectual Property
Registry website: companies.gov.cy
Tax authority page: businessincyprus.gov.cy
Last reviewed: September 30, 2026
Sources: Source Link
Registrar – Company incorporation forms & fees https://www.companies.gov.cy/en/knowledgebase/forms-fees/company-incorporation-forms
Registrar – Applying to incorporate a company https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-starting-a-company/15-guidance/incorporating-a-company/applying-to-incorporate-a-company
Registrar – Main criteria of review for registration https://www.companies.gov.cy/en/knowledgebase/tips-notes/main-criteria-of-review-for-registration-of-company
Registrar – When to file an annual return https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/filing-annual-returns-and-accounts/when-do-i-need-to-file-an-annual-return
Registrar – Forms and fee for filing annual return https://www.companies.gov.cy/en/knowledgebase/forms-fees/companies-forms-and-fees/1-forms-for-filing-annual-return/forms-for-filing-annual-return
Registrar – Abolition of the annual company fee (2024) https://www.companies.gov.cy/en/knowledgebase/news/abolition-of-the-annual-company-fee-for-the-year-2024-onwards
Registrar – Guidance to the final solution of the BO register (05.02.2025) https://www.companies.gov.cy/assets/modules/wgp/articles/202103/1777/docs/guidance_final_solution_05022025.pdf
Business in Cyprus portal – Registering for income tax and VAT https://www.businessincyprus.gov.cy/doing-business-in-cyprus/start-your-business/registering-for-income-tax-and-value-added-tax/
Law 244(I)/2025 amending the Income Tax Law (Official Gazette 31.12.2025) https://www.cylaw.org/nomoi/arith/2025_1_244.pdf
Law 243(I)/2025 amending the Assessment and Collection of Taxes Law https://www.cylaw.org/nomoi/arith/2025_1_243.pdf
Law 239(I)/2025 repealing the Stamp Duty Law https://www.cylaw.org/nomoi/arith/2025_1_239.pdf
Customs & Excise Dept – VAT on importation https://www.mof.gov.cy/mof/customs/customs.nsf/All/F321E8F8CB258B6AC22572A6003BC3BD

Source	Link
Registrar – Company incorporation forms & fees	https://www.companies.gov.cy/en/knowledgebase/forms-fees/company-incorporation-forms
Registrar – Applying to incorporate a company	https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-starting-a-company/15-guidance/incorporating-a-company/applying-to-incorporate-a-company
Registrar – Main criteria of review for registration	https://www.companies.gov.cy/en/knowledgebase/tips-notes/main-criteria-of-review-for-registration-of-company
Registrar – When to file an annual return	https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/filing-annual-returns-and-accounts/when-do-i-need-to-file-an-annual-return
Registrar – Forms and fee for filing annual return	https://www.companies.gov.cy/en/knowledgebase/forms-fees/companies-forms-and-fees/1-forms-for-filing-annual-return/forms-for-filing-annual-return
Registrar – Abolition of the annual company fee (2024)	https://www.companies.gov.cy/en/knowledgebase/news/abolition-of-the-annual-company-fee-for-the-year-2024-onwards
Registrar – Guidance to the final solution of the BO register (05.02.2025)	https://www.companies.gov.cy/assets/modules/wgp/articles/202103/1777/docs/guidance_final_solution_05022025.pdf
Business in Cyprus portal – Registering for income tax and VAT	https://www.businessincyprus.gov.cy/doing-business-in-cyprus/start-your-business/registering-for-income-tax-and-value-added-tax/
Law 244(I)/2025 amending the Income Tax Law (Official Gazette 31.12.2025)	https://www.cylaw.org/nomoi/arith/2025_1_244.pdf
Law 243(I)/2025 amending the Assessment and Collection of Taxes Law	https://www.cylaw.org/nomoi/arith/2025_1_243.pdf
Law 239(I)/2025 repealing the Stamp Duty Law	https://www.cylaw.org/nomoi/arith/2025_1_239.pdf
Customs & Excise Dept – VAT on importation	https://www.mof.gov.cy/mof/customs/customs.nsf/All/F321E8F8CB258B6AC22572A6003BC3BD