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Industry · Consultants & Freelancers

Cyprus for consultants and freelancers — company and residence planning

A Cyprus company may suit independent consultants if management, work location, VAT and client-country obligations are addressed. Salary relief and dividend SDC treatment depend on separate personal eligibility tests.

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The Cyprus stack

Cyprus rules to review for consultants & freelancers

Cyprus Ltd

Corporate income tax (2026)

15%

Activity review

Income type, VAT and residence conditions

Case-by-case

+ Non-dom founder

Dividend SDC if eligible; GHS may apply

0%

Rates to review

15% standard CIT · IP Box only if eligible

Dividend SDC may be 0% for eligible non-doms; GHS and home-country tax may still apply.

Independent Cyprus advocates + auditors, coordinatedFixed fees, written in advance

15%

Corporate tax

€22k

PIT nil-rate band (2026)

50%

Expat exemption (if eligible)

Before comparing tax outcomes

The facts that matter for consultants & freelancers

A company rate alone does not determine what a founder keeps. A useful comparison needs the current residence and tax position of the owner, where the work is actually performed, the nature of the income, and the costs of operating and complying in both countries.

  • Consulting company set-upCoordinate incorporation and agreed tax/VAT registrations after checking where management and work will take place.
  • Residence and non-dom assessmentTest the personal residence route and non-dom eligibility; explain that dividend SDC relief does not remove GHS or foreign taxes.
  • Employment-relief reviewCheck the statutory conditions for the 50% employment-income exemption before quoting any personal tax benefit.
  • Client contract reviewPrepare a written scope for consulting agreements, IP assignment, privacy and data-processing documents relevant to the engagements.

Illustrative savings claims are omitted until the assumptions and source-country rules can be verified for an individual case.

Why Cyprus, specifically

Three Cyprus rules to examine for consultants & freelancers.

Tax

Company profit and personal income are separate

A Cyprus tax-resident company is subject to 15% corporate income tax from 2026. Owner salary, dividends, social insurance and work performed abroad need separate treatment; a company does not remove obligations in a client or residence country.

Legal

Contracts tied to the actual engagement

Statements of work, intellectual-property rights, liability caps and data-processing terms should reflect who delivers the service and where. Cross-border enforceability and local professional rules can matter.

Banking & Ops

Client billing and practical onboarding

VAT place-of-supply, invoicing, payment-provider eligibility and banking source-of-funds checks depend on the client mix and facts. Allow for provider decisions and document collection.

How it works

A practical sequence, with timing set by your case.

1Step 1

Describe your current position

Tell us where you live, where the business is managed, the income streams involved and what you want to change.

2Step 2

Review the legal and tax questions

We identify the relevant Cyprus and departure-country questions, required specialists, documents and any regulatory constraints.

3Step 3

Agree a written scope

Before paid work begins, you receive the proposed services, fixed fees, third-party costs and an indicative sequence of work.

Timing depends on document readiness, authority processing, bank and payment-provider onboarding, and immigration requirements. We set an indicative timeline in the written scope.

What we actually do

A written scope and fee before paid work begins.

One dedicated Zeno point of contact coordinates relevant independent Cyprus Bar advocates and accountants. Before work begins, you receive a written scope and an itemised fixed-fee quote, including any third-party charges.

Consulting company set-up

Coordinate incorporation and agreed tax/VAT registrations after checking where management and work will take place.

Residence and non-dom assessment

Test the personal residence route and non-dom eligibility; explain that dividend SDC relief does not remove GHS or foreign taxes.

Employment-relief review

Check the statutory conditions for the 50% employment-income exemption before quoting any personal tax benefit.

Client contract review

Prepare a written scope for consulting agreements, IP assignment, privacy and data-processing documents relevant to the engagements.

Cyprus structuring for consultants & freelancers, done properly.

Tell us about your situation. We will reply to arrange a free consultation, explain which independent specialist would handle your matter, and give you a written scope and fixed-fee quote before any paid work begins.

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Page last reviewed 23 October 2026. Estimates only — not legal, tax or financial advice.

Primary Cyprus rules behind these examples

The sources describe Cyprus rules, not a guaranteed outcome for your industry or home country. The IP Box requires qualifying assets, income and nexus; securities and forex-trading gains have different tax rules.