CY主要税率（数据来自PwC税税总结，最后审核04 August 2026）： 企业所得税：15 as of 1 January 2026 (12.5 up to 31 December 2025) 增值税/消费税：19 个人所得税：35 预提税：Resident corporations: 0 / 17 (only on 'passive' interest up to 31 December 2025, otherwise 0) / 0;
Non-resident: 0 / 0 / 10 (only if royalties earned on rights used within Cyprus);
As of 31 December 2022 (with revised provisions effective from 16 April 2025), higher WHT rates may apply if the recipient of the payment is a related company located in a jurisdiction included on the EU blacklist. As of 1 January 2026, 5% WHT rate applies to dividends paid to a related company located in a low-tax jurisdiction, unless a DTT provides otherwise. 具体适用税率请以最新官方规定及具体业务情况为准。