Cyprus Personal Income Tax Calculator

CYPRUS PERSONAL TAX

See your tax position.

This estimate is for individuals who are Cyprus tax residents. It separates standard income tax, Special Defence Contribution and GHS.

Important: This calculator provides an illustrative estimate only. It may contain errors and is not tax, legal or financial advice. Please consult a qualified Cyprus tax professional before acting on any result.

1. Your Cyprus tax status

Select the status that applies for SDC purposes.

Domiciled tax residentCyprus tax resident and Cyprus domiciled.Non-domiciled tax residentCyprus tax resident but not Cyprus domiciled.

2. Enter annual income

Enter whole-year amounts in euros. Leave a field at zero if it does not apply.

Employment incomeSalary, bonus and taxable benefits before the 50% exemption. Self-employment profitProfit after business expenses, before personal tax. Gross rents from buildingsThe statutory building allowance is applied automatically for income tax. Passive interestDo not include business-related interest here. Dividends: profits to 2025Enter only distributions from profits earned up to 31 December 2025. Dividends: 2026-onward profitsEnter only distributions from profits earned from 1 January 2026. Ordinary pension incomeAdded to normal income-tax bands. Foreign pension: special 5% methodUse only if you choose the separate foreign-pension method. Ordinary royalty profitNet royalty profit. Do not use this field for an IP Box claim.

UNDERSTAND THE TERMS

Before you rely on an estimate.

What is a domiciled tax resident?

A Cyprus income-tax resident who is also Cyprus domiciled for SDC purposes. Domicile is a separate legal concept from tax residency.

What is a non-domiciled tax resident?

A Cyprus income-tax resident who is not Cyprus domiciled. Non-dom status can remove SDC on passive interest and dividends, but it does not remove GHS.

What is SDC?

Special Defence Contribution is separate from income tax. In this estimate it can apply to passive interest and dividends for domiciled Cyprus tax residents.

What is GHS?

GHS is Cyprus’s General Healthcare System contribution. It is separate from income tax and can apply to several income types, regardless of domicile.

What is not included?

Personal deductions, Social Insurance, capital gains tax, crypto gains, foreign tax credits, treaty residence, IP Box claims and complex rental deductions are outside this estimate.

60-DAY RULE

Need help with the Personal Income Tax?

Find a Cyprus tax professional with experience in structuring and advising on personal income tax matters.

Could the 50% employment exemption apply?

Before you rely on an estimate.

60-DAY RULE

Need help with the Personal Income Tax?