Do in-app purchases automatically qualify?

No. Examine what is supplied and attribute net income to qualifying software. Advertising, merchandise, licensing and other components may need separate treatment.

Does the studio need to write every component itself?

No. Review rights, licences and the historical expenditure of each asset. Unrelated outsourced qualifying R&D and related-party development have different nexus treatment.

For game & app studios

The Cyprus IP Box for gaming & app studios

Assess a game or app studio’s software rights, revenue streams and development costs for Cyprus IP Box relief.

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

Why it fits

Why game & app studios qualify

Original game and app code can fall within copyrighted software. Artwork, music, brands, publishing rights and licensed components need separate analysis; owning a title does not make every component qualifying software.

Identify the studio’s rights in original code.
Allocate purchases, subscriptions, advertising and other receipts on their facts.
Distinguish unrelated development, group services and acquired IP in nexus.

Illustration at full nexus

~3%

15% × 20% = 3% on qualifying net IP income at full nexus, before other adjustments. A lower nexus raises the effective rate.

Estimate your rate →

What counts

Revenue streams to assess

Review the rights and functions behind each revenue stream. Only supported net income attributable to qualifying IP enters the relevant calculation.

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

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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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IPBox Cyprus editorial team · Ebrovia Ltd · Updated September 27, 2026.