2026 Cyprus income tax planning

Cyprus Income Tax and GESY Calculator

Estimate personal income tax, GESY, social insurance, dividend SDC and net income across salary, self-employment, pension, dividends and rental income.

Tax year2026 bands

OutputsAnnual and monthly net

ProfilesEmployee, self-employed, non-dom

2026 tax bandsUses the 2026 personal income tax threshold and progressive bands.

GESY capApplies GESY rates to salary, self-employment, pension, rent and dividends up to the EUR 180,000 cap.

Social insuranceModels employee and self-employed contributions using the 2026 rates and annual ceiling.

Expat income mixCompares salary, pension, dividends and rent in one annual and monthly view.

Enter your annual income

This is a planning estimate for Cyprus tax residents. It does not include every allowance, exemption, occupational self-employed minimum or double-tax treaty case.

Work income

Annual salary or self-employment profit For self-employed users, enter profit before social insurance and GESY.

Quick salary/profit

Contribution status Passive/retired users can select no social insurance.

Other income

Annual foreign pension income The calculator chooses the lower of progressive tax or the 5% foreign pension option over EUR 5,000.

Quick pension

Annual dividend income Income tax is not applied to dividends here. GESY and SDC may apply.

Quick dividends

Annual gross rental income Income tax uses 80% of gross rent, reflecting the common 20% rental allowance.

Quick rent

Other deductible allowances Optional: approved pension/provident/life-insurance or other deductions you want to model.

Quick deductions

Domicile and planning profile

Non-Dom expatNo Cyprus SDC on dividends in this model, but GESY can still apply.

Domiciled, 2026+ dividendsUses 5% SDC on dividend income plus GESY.

Domiciled, older profitsUses conservative 17% SDC on dividends plus GESY.

Your Cyprus tax estimate

Annual net income

Total personal charges

Income tax

GESY and SI

Annual breakdown

Planning notes

2026 assumptions used

Income tax bands0% to EUR 22,000; then 20%, 25%, 30% and 35% bands under the 2026 reform.

Social insuranceEmployee 8.8%; self-employed 16.6%; annual insurable earnings ceiling EUR 68,904.

GESY2.65% for employees, pensioners and passive income earners; 4% for self-employed income; annual cap EUR 180,000.

This calculator is an estimate only. Actual filing may depend on exemptions, dependants, occupational self-employed minimums, pension elections, treaty relief, timing and source of income.