The Capital Duty is a tax paid on the share capital of a Cyprus Company upon its incorporation and on any subsequent share capital increases.

UPON INCORPORATION OF A CYPRUS COMPANY

  • Authorised share capital

€102.52 plus 0.6% on the authorised share capital.

  • Issued share capital
There is no capital duty payable if the shares are issued at their nominal value.
There is a €17,09 flat duty if the shares are issue.
 

UPON SUBSEQUENT INCREASES

  • Authorised share capital

0.6% on the additional share capital.

  • Issued share capital
€17.09 flat duty on every issue, whether the shares are issued at nominal value or at a premium.