Does in-app purchase and subscription revenue qualify?

Yes. Revenue from software you own — in-app purchases, subscriptions and licensing — is qualifying IP income. Pure marketing IP such as brand names and logos is excluded.

Does iGaming software qualify?

Proprietary iGaming platform and remote-gaming software you develop qualifies as copyrighted software. As always, the benefit follows the R&D you fund and the software you own, not the brand.

We use external studios for some development — does that hurt the benefit?

R&D outsourced to unrelated third parties still counts as qualifying expenditure. Only development bought from related companies in your own group lowers the nexus ratio.

For game & app studios

The Cyprus IP Box for gaming & app studios

Q: Do games and apps qualify for the Cyprus IP Box?

Yes. Game engines, titles and mobile apps are copyrighted software, a core qualifying asset under the Cyprus IP Box. Studios that build and own their software can tax qualifying profit at an effective rate as low as ~3% in 2026 — no patent required.

Game engines, titles and mobile apps are copyrighted software — a qualifying asset under the Cyprus IP Box. Studios that build and own their software can tax qualifying profit at an effective rate as low as ~3% in 2026.

Book your free IP Box assessment ← Full Cyprus IP Box guide

Why it fits

Why game & app studios qualify

The Cyprus IP Box treats your engine, game code and app software as copyrighted software — a qualifying intangible asset in its own right, no patent required. Studios that develop their titles in-house reach a high nexus ratio, unlocking the full benefit. In-app purchases, licensing and revenue from software you own all qualify; only pure marketing IP (brand names, logos) is excluded.

Game engines, titles and app code qualify as copyrighted software.
Self-developed studios reach a ~100% nexus ratio.
In-app purchases, licensing and subscription revenue qualify.
Ideal for mobile, PC/console, web and iGaming software.

Effective tax rate for an owner-developed SaaS

~3%

15% corporate tax on just 20% of qualifying profit (2026).

Estimate your rate →

What counts

Which studio income qualifies

Income from your qualifying game and app software, less the direct costs of earning it.

In-app purchases & subscriptions

Recurring and one-off revenue from software you own.

Licensing & royalties

Payments to license your engine, title or app.

IP embedded in the price

The share of price reflecting your proprietary software.

Pure resale or unrelated trading income does not qualify, and marketing IP (brands, trademarks) is always excluded.

Who it's for

Built for studios

Mobile & casual games

iOS/Android titles and live-ops platforms you own.

PC, console & web games

Engines and titles built in-house.

iGaming & platform software

Proprietary gaming platforms and RGS software.

App studios

SaaS and consumer apps protected by copyright.

Answers

Gaming & app studio FAQ

Estimate your effective rate Cyprus IP Box for software & SaaS Check if you qualify first Read the full Cyprus IP Box guide

Get started

Talk to a Cyprus IP Box specialist.

Book a free, no-obligation assessment. We'll confirm whether you qualify, estimate your effective rate, and give you a fixed quote — confidentially, usually within one business day.

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Reviewed by a Cyprus-admitted advocate · Last updated 21 June 2026.