For Cyprus tax residents: calculate your 2025 income and tax obligations
Enter the number of owners (default is 1, max 10).
Enter the total profit of the business before any salaries and taxes.
Salary per owner up to €19,500 is tax-free (excluding SIC/GESY). Cannot exceed profit divided by number of owners.
Non-domiciled residents are exempt from SDC on dividends (valid for 17 years).
ℹ️ Cyprus Tax & Contribution Rules (2025):
Salary (up to €19,500): 0% Personal Income Tax.
Corporate Income Tax (CIT): 12.5% on profit after all business expenses, including salaries and employer contributions.
Employer Contributions: ~15.6% on employee salary (includes SIC, GESY, and other funds). This is a business expense.
Employee Contributions: 8.8% SIC and 2.65% GESY on salary.
Dividend Contributions: 17% SDC (if domiciled) and 2.65% GESY (for all residents).
Assumption: Profits are shared equally among all owners.
Rates are based on 2025 estimates. Confirm with a tax professional.
Enter your details and click 'Calculate' to see your estimated income and tax obligations per owner.
Disclaimer: This tool gives a simplified estimate based on a Cyprus LLC with equal profit sharing. It is for illustrative purposes and excludes certain complex scenarios. Actual tax may vary. Always consult a Cyprus tax professional for accurate advice.
