2026 Cyprus self-employment planning

Cyprus Self-Employment Income Calculator

Estimate net income after allowable expenses, self-employed social insurance, GESY and Cyprus personal income tax using 2026 rates and caps.

Self-employed SIModels 16.6% contribution and the 2026 annual insurable earnings cap.

GESY includedApplies 4% self-employed GESY up to the EUR 180,000 annual cap.

2026 tax bandsUses the EUR 22,000 tax-free band and progressive rates.

Minimum category optionLets you model a custom occupational insurable earnings base.

Estimate self-employed net income

Enter annual figures. Occupational minimum social insurance categories vary, so the custom option should be checked against your DSIS category.

Annual gross self-employment income

Allowable business expenses

Documented expenses wholly and exclusively for business.

Other taxable income

Used for marginal income tax calculation.

Other deductible allowances

Actual profit basis16.6% on net business profit, capped for 2026.

Custom insurable baseUse an occupational/minimum base if approved.

Custom annual SI base

2026 SI annual cap

2026 maximum insurable earnings: EUR 68,904 per year.

Note: This is a planning estimate. Self-employed minimum insurable earnings depend on profession/category and may require an application to DSIS.

Annual net income

Total taxes/contributions

Social insurance

Income tax

Social insuranceSelf-employed contribution modelled at 16.6%, capped at EUR 68,904 of annual insurable earnings.

GESYSelf-employed GESY modelled at 4% up to EUR 180,000.

Income taxTax-free threshold EUR 22,000, then 20%, 25%, 30% and 35% bands.