Managing Your Tax Affairs

Cyprus IP Box Regime


Rewarding Innovation Through One of Europe's Most Competitive IP Tax Regimes

Innovation is one of the most valuable assets a business can own.

Whether you develop software, create proprietary technology, own patents or commercialise intellectual property, the Cyprus IP Box Regime offers one of Europe's most attractive tax frameworks for qualifying income generated from intellectual property.

At Numus, we help innovative businesses understand whether they qualify for the Cyprus IP Box Regime and assist with structuring, implementation and ongoing tax compliance.

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Why It Matters

Innovation deserves an efficient tax framework.


Businesses investing in research, development and intellectual property require a tax system that encourages innovation while complying with international standards.

The Cyprus IP Box Regime provides qualifying businesses with a significant reduction in the effective tax rate on eligible intellectual property income through a regime fully aligned with the OECD Nexus Approach.

Whether you're developing software, licensing technology or commercialising intellectual property, the IP Box Regime can become an important part of your long-term tax strategy.

Our Services

IP Box Advisory Services


Our services include:

  • IP Box Eligibility Assessments
  • Qualifying Asset Reviews
  • Nexus Ratio Analysis
  • Tax Structuring
  • Software Company Advisory
  • Intellectual Property Planning
  • R&D Tax Advisory
  • Licensing Structures
  • Royalty Income Planning
  • Group Structuring
  • International Tax Coordination
  • Ongoing Compliance
  • Tax Rulings Support
  • Transfer Pricing Coordination
  • Tax Health Checks
The Regime

A globally recognised innovation incentive.


The Cyprus IP Box Regime is fully aligned with the OECD Nexus Approach, ensuring that qualifying tax benefits are linked to genuine research and development activities.

The regime applies to qualifying intellectual property assets developed through eligible research and development activities and allows a significant proportion of qualifying profits to benefit from a preferential tax treatment. It is available for qualifying software, patents, copyrighted software and other intellectual property developed through research and development, and is suitable for technology companies, SaaS providers, AI businesses, FinTech, MedTech, Gaming, Life Sciences and innovative businesses.

Determining eligibility requires a detailed technical and tax assessment of both the intellectual property and the activities that generated it.

Beyond Tax

The IP Box Regime is about supporting innovation.


The Cyprus IP Box Regime is not simply a tax incentive.

It is designed to encourage businesses to invest in innovation, research and intellectual property while maintaining full compliance with international tax standards.

At Numus, we help businesses build sustainable IP structures that support long-term growth, not simply reduce tax liabilities.

Why Numus

Tax expertise for innovative businesses.


The IP Box Regime combines taxation, intellectual property, research and development and international tax principles. Understanding whether your intellectual property qualifies requires technical expertise together with commercial understanding.

Our multidisciplinary team works with entrepreneurs, software developers, technology businesses and international groups to design practical IP structures aligned with their commercial objectives.

Whether you're launching a startup or managing an established technology business, we can help you maximise the opportunities available under the Cyprus IP Box Regime.

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Ready to Unlock the Value of Your Intellectual Property?

Whether you're developing software, commercialising technology or investing in innovation, our specialists are ready to help you determine whether the Cyprus IP Box Regime is the right solution for your business.

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