Cyprus tax calculator

This calculator estimates your 2026 Cyprus taxes as a founder or employee: income tax on salary under the new bands, social insurance, GESY with its caps, and SDC on dividends by domicile status. It runs the rules in force since 1 January 2026 — the December 2025 reform — not the pre-reform scale many online calculators still quote.

What the calculator includes

• The 2026 income tax bands: 0% up to €22,000, 20% to €32,000, 25% to €42,000, 30% to €72,000, 35% above.
• Social insurance at 8.8% (employee share) on insurable earnings up to €68,904 a year.
• GESY at 2.65% on employment income and dividends, on a base capped at €180,000 of total annual income — at most €4,770 a year on dividends.
• SDC on dividends: 5% for Cyprus-domiciled residents, 0% under non-dom status — both on post-2025 profits.
• The 50% expat exemption where you qualify: remuneration above €55,000 from a first Cyprus employment started in 2022 or later, after 15+ years of non-residence.

What it deliberately leaves out

• The new 2026 personal deductions — per-child amounts of €1,000–€1,500 per parent under family income caps, up to €2,000 for main-residence loan interest or rent, €1,000 for energy upgrades or an EV, €500 for home insurance. They depend on family facts, payment methods and on-time filing, so a slider would mislead.
• The transitional 17% SDC on dividends from pre-2026 profits.
• The 20% and the new 25% expat exemptions — narrower reliefs that cannot combine with the 50%.
• The flat 8% regimes for qualifying stock options and crypto gains, and the 5% foreign pension election.
• Treaty effects and non-cash benefits.

How to read the result

Treat the output as a planning estimate, not a filing. It shows your effective rate on the mix you enter — the number that actually matters when choosing between salary and dividends — while your marginal rate tells you what the next euro costs. If the result drives a real decision — relocating, setting a salary, distributing profits — have us check the assumptions against your documents first; that check is quick, and being wrong here is not.

Full context for every rate in the model lives on the Cyprus taxes overview. Employer-side costs are a separate question — that is the salary calculator.