About This Guide
A comprehensive executive reference covering Cyprus company formation, corporate taxation, the 2026 tax reform, IP Box regime, shipping and tonnage tax, banking, non-domicile status, permanent residence, trusts and private wealth structures. Designed for international entrepreneurs, investors and private clients considering Cyprus as a business or residence jurisdiction.
Cyprus occupies a distinctive position in the European business landscape: an EU Member State with a euro-area economy, a common-law legal heritage rooted in English tradition, and a professional-services sector of genuine international depth. The 2026 Coutts Guide to Cyprus provides a structured, authoritative overview of the jurisdiction following its most significant tax reform in over two decades — including the increase in the corporate rate to 15%, revised personal tax bands, new transfer pricing obligations and the abolition of stamp duty. The guide covers company formation, holding structures, the IP Box regime, shipping and tonnage tax, banking due diligence, non-domicile status, investment-based permanent residence, Cyprus International Trusts and succession planning. Written for international entrepreneurs, corporate groups, professional intermediaries and private clients, it presents both the jurisdiction's genuine commercial strengths and its material considerations with equal candour.