Cyprus offers a modern, OECD‑aligned IP regime, updated to comply with the “nexus approach” and EU / BEPS standards.

Key features (in brief):

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• Qualifying IP assets
  Includes certain patents, copyrighted software and other qualifying intangible assets used in a business, developed (wholly or partly) through qualifying R&D.

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• Favourable effective tax rate
  Up to 80% of qualifying profits from eligible IP can be deducted for tax purposes, resulting in a significantly reduced effective tax rate, subject to substance and nexus requirements.

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• Capital allowances
  Qualifying IP may be amortised over its useful life (subject to statutory limits), further improving the tax profile of IP‑holding structures.

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• EU and international protection
  IP registered and managed in Cyprus benefits from EU legal protection and from Cyprus’ participation in major international IP treaties and conventions.

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This combination makes Cyprus a compelling jurisdiction for the development, ownership and licensing of IP within compliant international structures.