2026 Cyprus owner-manager planning

Cyprus Business Owner Income Calculator

Estimate owner take-home income from salary and dividends after employer contributions, corporate tax, employee deductions, GESY and dividend SDC.

Salary plus dividendsModels owner salary first, then post-tax profits distributed as dividends.

15% CIT or IP BoxCompare standard corporate tax with a simplified 3% IP Box scenario.

2026 dividend SDCNon-Dom, 5% domiciled and 17% older-profit cases are supported.

Per-owner viewSplits salary, dividends and tax across up to 10 owners.

Model owner-manager income

This is a simplified planning model for Cyprus tax-resident owner-managers. It does not replace payroll, accounting or tax advice.

Net per owner

Company tax

Dividend per owner

Salary net per owner

Corporate tax15% standard corporate tax; simplified 3% effective IP Box option.

PayrollEmployee SI 8.8%, employee GESY 2.65%, employer contribution estimate user-adjustable.

DividendsSDC depends on domicile status; dividend GESY modelled at 2.65% subject to the cap.