The Cyprus IP Box for software, SaaS & AI companies
Assess your software or SaaS business for Cyprus IP Box relief: identify the protected asset, income components, development expenditure and evidence needed for a supported claim.
Why software qualifies
Copyrighted software is a qualifying asset category without a universal patent requirement. Original expression, the company’s rights, attributable net income and historical nexus must still be established.
- Identify original software and legal or economic ownership.
- Separate software income from other product and service components.
- Calculate nexus from supported qualifying and overall expenditure.
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 →Which software income qualifies
A subscription, licence or API fee is not automatically eligible in full. Attribute income and costs to the qualifying software; examine bundled services separately.
SaaS subscriptions
Recurring fees customers pay to use software you wrote.
Licence fees & royalties
Payments for the right to use your software or code.
IP embedded in product price
The part of a product or service price that reflects your software.
Pure resale or unrelated trading income does not qualify, and marketing IP (brands, trademarks) is always excluded.
Built for product companies
SaaS & cloud platforms
Subscription software you build and own.
AI & machine learning
Assess software, model weights, datasets and generated outputs separately.
App & game studios
Mobile, web and game software protected by copyright.
Fintech & deep tech
Proprietary platforms, algorithms and patented inventions.
Software & SaaS FAQ
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.
IPBox Cyprus editorial team · Ebrovia Ltd · Updated September 27, 2026.
Sources & further reading
Related guides
- Cyprus IP Box Regime 2026: The Complete Guide
- Cyprus IP Box vs Other EU IP Boxes (2026 Comparison)
- The Cyprus IP Box for Startups: A Founder's Guide (2026)
- Does Software Qualify for the Cyprus IP Box? (2026 Guide)
- How the Cyprus IP Box is calculated: the nexus fraction explained (2026)
- How Much Does the Cyprus IP Box Cost? (2026)
- How Long Does the Cyprus IP Box Take? Timeline & the Tax Ruling (2026)
- Cyprus IP Box Requirements & Substance (2026)
- Cyprus IP Box versus Ireland KDB: eligibility, tax base and claim timing
- Cyprus Non-Dom Status & the 60-Day Rule Explained (2026)
- Cyprus corporate tax 2026 reform: what changed (and what it means for IP)
- Cyprus IP Holding Company: Structure & Tax (2026)
- Cyprus IP Box for AI and machine-learning businesses