Corporate Tax Comparison

Cyprus vs Puerto Rico

Compare Cyprus and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Cyprus: 4/05/2026 · Puerto Rico: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Cyprus

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Cyprus: 4/05/2026 · Puerto Rico: 4/06/2026

Corporate Income Tax (CIT)

Cyprus

Puerto Rico

General CIT Rate:

12.5

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

CIT Return Due Date:

Tax due on March 31 of the second year after the calendar year.

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

The relevant tax is due on August 1 of the year following the calendar year.

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

CIT Estimated Payment Due Date:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Cyprus

Puerto Rico

Resident Withholding Tax (Dividend/Interest/Royalty):

0/17/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/29/29

Value-Added Tax (VAT)

Cyprus

Puerto Rico

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

11.5

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Cyprus

Puerto Rico

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Cyprus

Puerto Rico

Composite Effective Average Tax Rate:

11.4%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

5.92%

Composite Effective Marginal Tax Rate:

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