{"country":"cyprus","countryName":"Cyprus","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"unverified","underReview":["freelance-review"],"dataVerified":true,"sections":[{"id":"income-tax","title":"Personal income tax (φόρος εισοδήματος) from tax year 2026","group":"income-tax","kind":"bands","rows":[{"from":0,"to":22000,"rate":0},{"from":22000,"to":32000,"rate":0.2},{"from":32000,"to":42000,"rate":0.25},{"from":42000,"to":72000,"rate":0.3},{"from":72000,"to":null,"rate":0.35}],"source":{"title":"Tax Department: Declaration for claiming tax deductions for the tax year 2026 (Form T.D.59A, English), Part C Tax computation","url":"https://www.gov.cy/media/sites/167/2026/02/IR59_2026_English__.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Annual taxable income (calendar tax year), after exemptions and deductions","note":"The 2026 tax reform (Law 244(I)/2025) raised the tax-free amount from €19,500 to €22,000 and widened the bands; the top rate of 35% now starts above €72,000. Employers withhold the tax monthly (PAYE) using the deductions the employee declares on form T.D.59. Self-employed profits are taxed on the same scale."},{"id":"personal-deductions","title":"Personal deductions from 2026 (new article 14B and other deductions)","group":"income-tax","kind":"values","rows":[{"label":"Dependent child deduction: first child","value":1000,"unit":"money"},{"label":"Dependent child deduction: second child","value":1250,"unit":"money"},{"label":"Dependent child deduction: third and each further child","value":1500,"unit":"money"},{"label":"Single parent: first child (doubled amount)","value":2000,"unit":"money"},{"label":"Single parent: second child (doubled amount)","value":2500,"unit":"money"},{"label":"Single parent: third and each further child (doubled amount)","value":3000,"unit":"money"},{"label":"Rent or mortgage interest on the main residence in Cyprus, per person","value":2000,"unit":"money","note":"maximum per year, actual cost after state subsidies"},{"label":"Energy upgrade of the main residence or a new electric car, per person","value":1000,"unit":"money","note":"maximum per year; unused cost can be claimed in the next 4 years"},{"label":"Home insurance against natural disasters, per person","value":500,"unit":"money","note":"maximum per year, no income limit"},{"label":"Social insurance, GHS, provident and pension fund contributions and life and disability insurance premiums: deductible up to this share of net income","value":0.2,"unit":"rate"}],"source":{"title":"Tax Department: Φορολογική Μεταρρύθμιση 2026 – Φόρος Εισοδήματος Ατόμου, βασικές αλλαγές και νέες εκπτώσεις (presentation, new version 11/05/2026)","url":"https://www.gov.cy/media/sites/167/2026/05/%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CE%AE-%CE%9C%CE%B5%CF%84%CE%B1%CF%81%CF%81%CF%8D%CE%B8%CE%BC%CE%B9%CF%83%CE%B7-2026-%CF%86%CF%85%CF%83%CE%B9%CE%BA%CE%AC-%CF%80%CF%81%CF%8C%CF%83%CF%89%CF%80%CE%B1-11.05.2026.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Deducted from taxable income, euro per tax year","note":"Only Cyprus tax residents get the new deductions; they are subject to the income limits below (except home insurance) and are not transferable between spouses. A dependent child is under 18, a secondary school pupil under 20, in the National Guard under 21, a full-time student up to 24, or permanently unable to support themselves (status at 31 December)."},{"id":"income-criteria","title":"Income limits for the new deductions (gross family income)","group":"income-tax","kind":"values","rows":[{"label":"Single person","value":40000,"unit":"money"},{"label":"Family with no children, one or two children","value":100000,"unit":"money"},{"label":"Family with three or four children","value":150000,"unit":"money"},{"label":"Family with five or more children","value":200000,"unit":"money"},{"label":"Single-parent family","value":"Same limits as families, by number of children","unit":"text"}],"source":{"title":"Tax Department: Φορολογική Μεταρρύθμιση 2026 – Φόρος Εισοδήματος Ατόμου, βασικές αλλαγές και νέες εκπτώσεις (presentation, new version 11/05/2026), slides 9 to 17","url":"https://www.gov.cy/media/sites/167/2026/05/%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CE%AE-%CE%9C%CE%B5%CF%84%CE%B1%CF%81%CF%81%CF%8D%CE%B8%CE%BC%CE%B9%CF%83%CE%B7-2026-%CF%86%CF%85%CF%83%CE%B9%CE%BA%CE%AC-%CF%80%CF%81%CF%8C%CF%83%CF%89%CF%80%CE%B1-11.05.2026.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Gross income of all family members under the same roof, per tax year","note":"Family composition at 31 December counts. Spouses or partners must both file their returns on time and consent to sharing their tax data so the limit can be checked."},{"id":"defence-contribution","title":"Special defence contribution (έκτακτη εισφορά για την άμυνα) on investment income","group":"income-tax","kind":"values","rows":[{"label":"Dividends paid out of profits from 2026 onwards","value":0.05,"unit":"rate"},{"label":"Dividends paid out of profits of 2025 and earlier (until 31 December 2031)","value":0.17,"unit":"rate"},{"label":"Interest received by individuals","value":0.17,"unit":"rate"},{"label":"Rental income","value":"Abolished from 1 January 2026 (rent is now subject only to income tax and GHS)","unit":"text","source":{"title":"Tax Department: Ο περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας (Τροποποιητικός) (Αρ. 4) Νόμος του 2025 (presentation, 06/03/2026)","url":"https://www.gov.cy/media/sites/167/2026/03/EEA-%CE%A6%CE%9A%CE%9A-%CE%9C%CE%95%CE%A4%CE%91%CE%A1%CE%A1%CE%A5%CE%98%CE%9C%CE%99%CE%A3%CE%97-06032026.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"status":"not_applicable"},{"label":"Who pays","value":"Cyprus tax residents who are domiciled in Cyprus; non-domiciled and non-resident individuals are exempt","unit":"text","source":{"title":"Tax Department: Tax Residency/Domicility","url":"https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"Tax Department: Ο περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας (Τροποποιητικός) (Αρ. 4) Νόμος του 2025 (presentation, 06/03/2026)","url":"https://www.gov.cy/media/sites/167/2026/03/EEA-%CE%A6%CE%9A%CE%9A-%CE%9C%CE%95%CE%A4%CE%91%CE%A1%CE%A1%CE%A5%CE%98%CE%9C%CE%99%CE%A3%CE%97-06032026.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Gross dividends and interest, withheld at source or self-assessed","note":"The Special Defence Contribution (Amending) (No. 4) Law 2025 cut the rate on dividends from 17% to 5% and ended the deemed dividend distribution for profits from 2026. GHS at 2.65% is also due on dividends and interest."},{"id":"social-employee","title":"Employee contributions","group":"employee","kind":"values","rows":[{"label":"Social insurance (Social Insurance Fund)","value":0.088,"unit":"rate"},{"label":"General Healthcare System (GHS, ΓεΣΥ)","value":0.0265,"unit":"rate","source":{"title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrievedAt":"2026-11-11","effectiveFrom":"2020-07-01","effectiveTo":null}},{"label":"Total employee contributions","value":0.1145,"unit":"rate"},{"label":"Social insurance: maximum insurable earnings per month","value":5742,"unit":"money","source":{"title":"Social Insurance Services: Basic Insurable Earnings 1981-2026 (spreadsheet Basic_insurable _earnings_1981-2026.xlsx)","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9AD159715525E49CC22584D90030E8FF?OpenDocument","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-05","effectiveTo":"2027-01-03"}},{"label":"GHS: annual income ceiling","value":180000,"unit":"money","source":{"title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrievedAt":"2026-11-11","effectiveFrom":"2020-07-01","effectiveTo":null}},{"label":"Social insurance from 1 January 2029 (scheduled)","value":0.093,"unit":"rate"}],"source":{"title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), section Amount of contributions","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrievedAt":"2026-11-11","effectiveFrom":"2024-01-01","effectiveTo":"2028-12-31"},"verified":true,"basis":"Gross earnings; social insurance up to €5,742 a month (€1,325 a week), GHS on income up to €180,000 a year","note":"The employer deducts the employee's share from pay. Where an occupational pension scheme is run without employee contributions, the employee pays 4.45% and the employer 13.15% social insurance. The state adds 5.2% to the Social Insurance Fund. Both contributions are deductible from taxable income."},{"id":"social-employer","title":"Employer contributions","group":"employer","kind":"values","rows":[{"label":"Social insurance (Social Insurance Fund)","value":0.088,"unit":"rate"},{"label":"General Healthcare System (GHS, ΓεΣΥ)","value":0.029,"unit":"rate","source":{"title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrievedAt":"2026-11-11","effectiveFrom":"2020-07-01","effectiveTo":null}},{"label":"Social Cohesion Fund (no earnings ceiling)","value":0.02,"unit":"rate","source":{"title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Redundancy Fund","value":0.012,"unit":"rate","source":{"title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Human Resource Development Fund","value":0.005,"unit":"rate","source":{"title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Total employer contributions before the Central Holiday Fund","value":0.154,"unit":"rate"},{"label":"Central Holiday Fund: lowest rate (20 days' leave, five-day week)","value":0.08,"unit":"rate","source":{"title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Central Holiday Fund: rate for 40 days' leave (five-day week)","value":0.16,"unit":"rate","source":{"title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Social insurance from 1 January 2029 (scheduled)","value":0.093,"unit":"rate"}],"source":{"title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), section Amount of contributions","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrievedAt":"2026-11-11","effectiveFrom":"2024-01-01","effectiveTo":"2028-12-31"},"verified":true,"basis":"Gross earnings up to the maximum insurable earnings (€5,742 a month); Social Cohesion Fund on total earnings","note":"The Central Holiday Fund rate depends on the annual leave the employee is entitled to (tables I and II of the Employer's Guide); employers who give leave on better terms can be exempted. The holiday contribution counts as earnings for the other funds."},{"id":"insurable-earnings","title":"Basic and maximum insurable earnings 2026","group":"employee","kind":"values","rows":[{"label":"Maximum insurable earnings per week","value":1325,"unit":"money"},{"label":"Maximum insurable earnings per month","value":5742,"unit":"money"},{"label":"Maximum insurable earnings per year (monthly paid)","value":68904,"unit":"money"},{"label":"Maximum insurable earnings per year (weekly paid)","value":68900,"unit":"money"},{"label":"Basic insurable earnings per week","value":220.76,"unit":"money","note":"used for the self-employed category minimums and benefits"}],"source":{"title":"Social Insurance Services: Basic Insurable Earnings 1981-2026 (spreadsheet Basic_insurable _earnings_1981-2026.xlsx)","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9AD159715525E49CC22584D90030E8FF?OpenDocument","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-05","effectiveTo":"2027-01-03"},"verified":true,"basis":"Contribution year 5 January 2026 to 3 January 2027 (52 weeks)","note":"Social insurance, Redundancy Fund, Human Resource Development Fund and Central Holiday Fund contributions stop at the maximum; the Social Cohesion Fund has no maximum."},{"id":"ghs","title":"General Healthcare System (GHS, ΓεΣΥ) contribution rates","group":"other","kind":"values","rows":[{"label":"Employees' emoluments","value":0.0265,"unit":"rate"},{"label":"Employers, on employees' emoluments","value":0.029,"unit":"rate"},{"label":"Self-employed profits","value":0.04,"unit":"rate"},{"label":"Pensions","value":0.0265,"unit":"rate"},{"label":"Rent, interest, dividends and other income","value":0.0265,"unit":"rate"},{"label":"Annual income ceiling","value":180000,"unit":"money"}],"source":{"title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrievedAt":"2026-11-11","effectiveFrom":"2020-07-01","effectiveTo":null},"verified":true,"basis":"Income of Cyprus tax residents, and Cyprus-source income of non-residents not exempted","note":"No GHS is due on income above €180,000 a year; where income comes from several sources the first €180,000 is charged in the order of the table. Domicile does not affect GHS."},{"id":"minimum-wage","title":"National minimum wage (κατώτατος μισθός)","group":"employer","kind":"values","rows":[{"label":"Minimum monthly wage from 1 January 2026","value":1088,"unit":"money","note":"full-time"},{"label":"Minimum monthly wage during the first six months with the same employer","value":979,"unit":"money","note":"full-time"}],"source":{"title":"Επίσημη Εφημερίδα, Παράρτημα Τρίτο (Ι), Αρ. 5989, 31.12.2025: Κ.Δ.Π. 427/2025, Το περί Κατωτάτου Ορίου Μισθών (Τροποποιητικό) Διάταγμα του 2025 (CyLaw copy of the official gazette text)","url":"https://www.cylaw.org/KDP/data/2025_1_427.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"Set by Council of Ministers decree under the Minimum Wage Law (Cap. 183), K.D.P. 427/2025; part-time pay is pro-rated to hours."},{"id":"self-employed","title":"Self-employed contributions and occupational categories","group":"other","kind":"values","rows":[{"label":"Social insurance (self-employed)","value":0.166,"unit":"rate"},{"label":"General Healthcare System (GHS) on profits","value":0.04,"unit":"rate","source":{"title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrievedAt":"2026-11-11","effectiveFrom":"2020-07-01","effectiveTo":null}},{"label":"Human Resource Development Authority levy (from 5 January 2026)","value":0.005,"unit":"rate"},{"label":"Total","value":0.211,"unit":"rate"},{"label":"Social insurance from 2029 (scheduled)","value":0.176,"unit":"rate"},{"label":"Maximum insurable income per week","value":1325,"unit":"money"},{"label":"Minimum weekly insurable income: Doctors, pharmacists, health specialists (graduates): up to 10 years","value":485.67,"unit":"money","note":"2.2 × €220.76"},{"label":"Minimum weekly insurable income: Doctors, pharmacists, health specialists (graduates): over 10 years","value":982.38,"unit":"money","note":"4.45 × €220.76"},{"label":"Minimum weekly insurable income: Accountants, economists, lawyers and other liberal professions: up to 10 years","value":485.67,"unit":"money","note":"2.2 × €220.76"},{"label":"Minimum weekly insurable income: Accountants, economists, lawyers and other liberal professions: over 10 years","value":982.38,"unit":"money","note":"4.45 × €220.76"},{"label":"Minimum weekly insurable income: Directors (business owners), estate agents, wholesalers","value":982.38,"unit":"money","note":"4.45 × €220.76"},{"label":"Minimum weekly insurable income: Teachers and lecturers: up to 10 years","value":474.63,"unit":"money","note":"2.15 × €220.76"},{"label":"Minimum weekly insurable income: Teachers and lecturers: over 10 years","value":949.27,"unit":"money","note":"4.3 × €220.76"},{"label":"Minimum weekly insurable income: Builders and construction trades","value":596.05,"unit":"money","note":"2.7 × €220.76"},{"label":"Minimum weekly insurable income: Farmers, livestock and poultry breeders, fishermen","value":331.14,"unit":"money","note":"1.5 × €220.76"},{"label":"Minimum weekly insurable income: Drivers, excavator operators and similar","value":474.63,"unit":"money","note":"2.15 × €220.76"},{"label":"Minimum weekly insurable income: Technical assistants, media associates, machine operators outside construction, assemblers","value":474.63,"unit":"money","note":"2.15 × €220.76"},{"label":"Minimum weekly insurable income: Clerks, typists, cashiers, private secretaries","value":474.63,"unit":"money","note":"2.15 × €220.76"},{"label":"Minimum weekly insurable income: Craftsmen not in another category","value":474.63,"unit":"money","note":"2.15 × €220.76"},{"label":"Minimum weekly insurable income: Shopkeepers (incl. kiosks, hairdressers, beauticians)","value":452.56,"unit":"money","note":"2.05 × €220.76"},{"label":"Minimum weekly insurable income: Butchers, bakers, confectioners, food and tobacco processors","value":364.25,"unit":"money","note":"1.65 × €220.76"},{"label":"Minimum weekly insurable income: Street vendors, postal distributors, refuse collectors, miners and quarry workers, seamen, service providers and salespersons","value":331.14,"unit":"money","note":"1.5 × €220.76"},{"label":"Minimum weekly insurable income: Cleaners, messengers, guards, dry-cleaner owners","value":452.56,"unit":"money","note":"2.05 × €220.76"},{"label":"Minimum weekly insurable income: Designers, computer operators, ship engineers, agents, musicians, magicians","value":485.67,"unit":"money","note":"2.2 × €220.76"},{"label":"Minimum weekly insurable income: Persons not in another occupational category","value":485.67,"unit":"money","note":"2.2 × €220.76"}],"source":{"title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-05","effectiveTo":"2027-01-03"},"verified":true,"basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"Each occupational category has a compulsory minimum insurable income (Regulation 16, table I). A self-employed person whose actual income is lower can apply to pay on actual income. GHS is paid on actual profits."},{"id":"vat","title":"VAT (ΦΠΑ) registration threshold and rates","group":"other","kind":"values","rows":[{"label":"Compulsory VAT registration: taxable turnover in the last 12 months above","value":15600,"unit":"money"},{"label":"Acquisitions from other EU member states: annual threshold","value":10251.61,"unit":"money"},{"label":"Standard rate","value":0.19,"unit":"rate"},{"label":"Reduced rate (restaurants, hotels, taxis)","value":0.09,"unit":"rate"},{"label":"Reduced rate (food, water, medicines and others)","value":0.05,"unit":"rate"},{"label":"Reduced rate (books, newspapers, disability aids and others)","value":0.03,"unit":"rate"}],"source":{"title":"Tax Department: Υποχρέωση/Δικαίωμα Εγγραφής στο Μητρώο Φ.Π.Α. and Συντελεστές Φ.Π.Α.","url":"https://www.gov.cy/mof-tax/documents/eggrafi-akyrosi-f-p-a/eggrafes-mitrooy-f-p-a/ypochreosi-dikaioma-eggrafis-sto-mitroo-f-p-a/","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"note":"Register within 30 days of the end of the month in which the threshold is exceeded. Services to taxable persons in other member states require registration from the first transaction."},{"id":"inbound","title":"Inbound employment exemptions (Income Tax Law article 8)","group":"income-tax","kind":"values","rows":[{"label":"50% exemption (art. 8(23A)): share of pay exempt","value":0.5,"unit":"rate"},{"label":"50% exemption: minimum annual pay","value":55000,"unit":"money"},{"label":"50% exemption: years","value":17,"unit":"number","note":"first employment in Cyprus after at least 10 years of non-residence (or employment after 15 years abroad)"},{"label":"20% exemption (art. 8(21A)): share of pay exempt","value":0.2,"unit":"rate"},{"label":"20% exemption: maximum per year","value":8550,"unit":"money"},{"label":"20% exemption: years","value":7,"unit":"number","note":"first employment starting by 31 December 2027, after 3 years working abroad for a non-resident employer; no minimum pay"},{"label":"25% talent repatriation exemption (art. 8(21B)): share of pay or profits exempt","value":0.25,"unit":"rate"},{"label":"25% exemption: maximum per year","value":25000,"unit":"money"},{"label":"25% exemption: pay or profits above (per year)","value":30000,"unit":"money"},{"label":"25% exemption: years","value":7,"unit":"number","note":"former Cyprus residents returning after 7 years abroad, starting work between 1 January 2025 and 31 December 2030"}],"source":{"title":"Tax Department: Απαλλαγή 50% για πρώτη εργοδότηση στη Δημοκρατία (άρθρα 8(23) και 8(23Α)); Απαλλαγή 20% (ή €8.550) για πρώτη εργοδότηση (άρθρα 8(21) και 8(21Α)); Απαλλαγή 25% (Σχέδιο Επαναπατρισμού Ταλέντων, άρθρο 8(21Β))","url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/apallagi-50-gia-proti-ergodotisi-sti-dimokratia-arthra-8-23-kai-8-23a-toy-peri-forologias-toy-eisodimatos-nomoy/","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"note":"The 20% exemptions apply whether or not the person becomes a Cyprus tax resident after starting work; the 25% exemption requires tax residence in each year after the first."},{"id":"non-dom","title":"Non-domiciled (non-dom) status","group":"income-tax","kind":"values","rows":[{"label":"Special defence contribution on dividends, interest and rent","value":"Not payable by non-domiciled individuals","unit":"text"},{"label":"Deemed domicile: tax resident for at least this many of the last 20 years","value":17,"unit":"number"},{"label":"Alternative method (art. 3D): lump sum per five-year extension","value":250000,"unit":"money","note":"€50,000 a year"},{"label":"Alternative method: number of five-year extensions","value":2,"unit":"number"}],"source":{"title":"Tax Department: Tax Residency/Domicility","url":"https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"Non-dom status affects only the special defence contribution; income tax and GHS apply as for other residents. The extension is for people without a Cypriot domicile of origin, by application (form T.D.631) by 30 June of the first year of each period."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Income tax on self-employed profits","value":"The personal scale (0% up to €22,000, then 20% to 35%)","unit":"text","source":{"title":"Tax Department: Declaration for claiming tax deductions for the tax year 2026 (Form T.D.59A, English), Part C Tax computation","url":"https://www.gov.cy/media/sites/167/2026/02/IR59_2026_English__.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Self-employed social insurance","value":0.166,"unit":"rate"},{"label":"Lowest minimum weekly insurable income (category)","value":331.14,"unit":"money"},{"label":"Highest minimum weekly insurable income (category)","value":982.38,"unit":"money"},{"label":"GHS on self-employed profits","value":0.04,"unit":"rate","source":{"title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrievedAt":"2026-11-11","effectiveFrom":"2020-07-01","effectiveTo":null}},{"label":"VAT registration threshold (annual turnover)","value":15600,"unit":"money","source":{"title":"Tax Department: Υποχρέωση/Δικαίωμα Εγγραφής στο Μητρώο Φ.Π.Α. and Συντελεστές Φ.Π.Α.","url":"https://www.gov.cy/mof-tax/documents/eggrafi-akyrosi-f-p-a/eggrafes-mitrooy-f-p-a/ypochreosi-dikaioma-eggrafis-sto-mitroo-f-p-a/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Inbound regimes","value":"50% exemption for pay above €55,000 (17 years); 20% exemption up to €8,550 (7 years); 25% repatriation exemption up to €25,000 (7 years, also for business profits)","unit":"text","source":{"title":"Tax Department: Απαλλαγή 50% για πρώτη εργοδότηση στη Δημοκρατία (άρθρα 8(23) και 8(23Α)); Απαλλαγή 20% (ή €8.550) για πρώτη εργοδότηση (άρθρα 8(21) και 8(21Α)); Απαλλαγή 25% (Σχέδιο Επαναπατρισμού Ταλέντων, άρθρο 8(21Β))","url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/apallagi-50-gia-proti-ergodotisi-sti-dimokratia-arthra-8-23-kai-8-23a-toy-peri-forologias-toy-eisodimatos-nomoy/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Non-dom status","value":"No special defence contribution for non-domiciled residents; deemed domicile after 17 of 20 years, extendable twice by €250,000 per five years","unit":"text","source":{"title":"Tax Department: Tax Residency/Domicility","url":"https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Tax residence","value":"More than 183 days in Cyprus, or the 60-day rule (at least 60 days, work or business and a home in Cyprus, not over 183 days in another country)","unit":"text","source":{"title":"Tax Department: Tax Residency/Domicility","url":"https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Digital-nomad visa (Cyprus Digital Nomad Visa scheme)","value":"Residence permit for non-EU and non-EEA nationals working through information technology for companies or clients abroad; income threshold and duration under review below","unit":"text","source":{"title":"Press and Information Office & Deputy Ministry of Migration and International Protection: Announcement on the 'Cyprus Digital Nomad Visa' Scheme (26/03/25)","url":"https://www.gov.cy/en/migration/announcement-by-the-deputy-ministry-of-migration-and-international-protection-on-cyprus-digital-nomad-visa-scheme/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Digital-nomad visa: tax consequence","value":"A Cyprus tax resident's income from remote work for a foreign employer or clients abroad is taxed in Cyprus","unit":"text","source":{"title":"Tax Department: Εξ αποστάσεως εργασία σε εργοδότη εκτός της Δημοκρατίας ή και παροχή υπηρεσιών εκτός της Δημοκρατίας","url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/ex-apostaseos-ergasia-se-ergodoti-ektos-tis-dimokratias-i-kai-parochi-ypiresion-ektos-tis-dimokratias/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Where to apply","value":"Migration Department, Deputy Ministry of Migration and International Protection","unit":"text","source":{"title":"Press and Information Office & Deputy Ministry of Migration and International Protection: Announcement on the 'Cyprus Digital Nomad Visa' Scheme (26/03/25)","url":"https://www.gov.cy/en/migration/announcement-by-the-deputy-ministry-of-migration-and-international-protection-on-cyprus-digital-nomad-visa-scheme/","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-05","effectiveTo":"2027-01-03"},"verified":true,"note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits."},{"id":"freelance-review","title":"Digital-nomad visa and self-employed items under review","group":"other","kind":"values","rows":[{"label":"Digital-nomad visa: minimum net monthly income","value":3500,"unit":"money","note":"after taxes and contributions"},{"label":"Digital-nomad visa: permit duration (years)","value":1,"unit":"number"},{"label":"Digital-nomad visa: renewal (further years)","value":2,"unit":"number"},{"label":"Flat-rate or simplified income-tax regime for the self-employed","value":"None found","unit":"text"}],"source":{"title":"Migration Department, Deputy Ministry of Migration and International Protection: Cyprus Digital Nomad Visa scheme (page could not be opened: expired TLS certificate on 2026-11-11)","url":"https://www.mip.gov.cy/dmmip/md.nsf/All/BF9908B541BFF7D3C22587EA003CD306?OpenDocument","retrievedAt":"2026-11-11","effectiveTo":null},"verified":false,"note":"The Migration Department page could not be opened (expired certificate); the figures come from search results and summaries, not the official page."}],"sources":[{"title":"Tax Department: Declaration for claiming tax deductions for the tax year 2026 (Form T.D.59A, English)","url":"https://www.gov.cy/media/sites/167/2026/02/IR59_2026_English__.pdf","retrievedAt":"2026-11-11"},{"title":"Tax Department: Φορολογική Μεταρρύθμιση 2026 (Tax reform 2026: guides, FAQs, presentations; published 29 May 2026)","url":"https://www.gov.cy/mof-tax/documents/forologiki-metarrythmisi-2026/","retrievedAt":"2026-11-11"},{"title":"Tax Department: Φορολογική Μεταρρύθμιση 2026 – Φόρος Εισοδήματος Ατόμου (presentation, new version 11/05/2026)","url":"https://www.gov.cy/media/sites/167/2026/05/%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CE%AE-%CE%9C%CE%B5%CF%84%CE%B1%CF%81%CF%81%CF%8D%CE%B8%CE%BC%CE%B9%CF%83%CE%B7-2026-%CF%86%CF%85%CF%83%CE%B9%CE%BA%CE%AC-%CF%80%CF%81%CF%8C%CF%83%CF%89%CF%80%CE%B1-11.05.2026.pdf","retrievedAt":"2026-11-11"},{"title":"Tax Department: Special Defence Contribution (Amending) (No. 4) Law 2025 (presentation, 06/03/2026)","url":"https://www.gov.cy/media/sites/167/2026/03/EEA-%CE%A6%CE%9A%CE%9A-%CE%9C%CE%95%CE%A4%CE%91%CE%A1%CE%A1%CE%A5%CE%98%CE%9C%CE%99%CE%A3%CE%97-06032026.pdf","retrievedAt":"2026-11-11"},{"title":"Social Insurance Services: Employer's Guide","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrievedAt":"2026-11-11"},{"title":"Social Insurance Services: Social Insurance in Cyprus (brochure)","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/CFC7F0DD3FCB4E94C2257A170036EE4D?OpenDocument","retrievedAt":"2026-11-11"},{"title":"Social Insurance Services: Basic Insurable Earnings 1981-2026","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9AD159715525E49CC22584D90030E8FF?OpenDocument","retrievedAt":"2026-11-11"},{"title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ)","url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrievedAt":"2026-11-11"},{"title":"Κ.Δ.Π. 427/2025: Το περί Κατωτάτου Ορίου Μισθών (Τροποποιητικό) Διάταγμα του 2025","url":"https://www.cylaw.org/KDP/data/2025_1_427.pdf","retrievedAt":"2026-11-11"},{"title":"Social Insurance Services: Self-employed occupational categories and insurable earnings 2026 (table I)","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrievedAt":"2026-11-11"},{"title":"Social Insurance Services: Amount of contribution of Self-employed to SIF 2026 (table II)","url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9178C1D69008ECB1C2258E37002C34D9?OpenDocument","retrievedAt":"2026-11-11"},{"title":"Tax Department: Υποχρέωση/Δικαίωμα Εγγραφής στο Μητρώο Φ.Π.Α.","url":"https://www.gov.cy/mof-tax/documents/eggrafi-akyrosi-f-p-a/eggrafes-mitrooy-f-p-a/ypochreosi-dikaioma-eggrafis-sto-mitroo-f-p-a/","retrievedAt":"2026-11-11"},{"title":"Tax Department: Συντελεστές Φ.Π.Α.","url":"https://www.gov.cy/mof-tax/documents/syntelestes-f-p-a/","retrievedAt":"2026-11-11"},{"title":"Tax Department: Απαλλαγή 50% για πρώτη εργοδότηση (άρθρα 8(23) και 8(23Α))","url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/apallagi-50-gia-proti-ergodotisi-sti-dimokratia-arthra-8-23-kai-8-23a-toy-peri-forologias-toy-eisodimatos-nomoy/","retrievedAt":"2026-11-11"},{"title":"Tax Department: Απαλλαγή 20% (ή €8.550) για πρώτη εργοδότηση (άρθρα 8(21) και 8(21Α))","url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/apallagi-20-i-e8-550-gia-proti-ergodotisi-sti-dimokratia-arthra-8-21-kai-8-21a-toy-peri-forologias-toy-eisodimatos-nomoy/","retrievedAt":"2026-11-11"},{"title":"Tax Department: Απαλλαγή 25% (Σχέδιο Επαναπατρισμού Ταλέντων, άρθρο 8(21Β))","url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/apallagi-25-schedio-epanapatrismoy-talenton-arthro-821v-toy-peri-forologias-toy-eisodimatos-nomoy/","retrievedAt":"2026-11-11"},{"title":"Tax Department: Tax Residency/Domicility","url":"https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/","retrievedAt":"2026-11-11"},{"title":"Tax Department: Εξ αποστάσεως εργασία σε εργοδότη εκτός της 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A dependent child is under 18, a secondary school pupil under 20, in the National Guard under 21, a full-time student up to 24, or permanently unable to support themselves (status at 31 December).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Tax Department: Φορολογική Μεταρρύθμιση 2026 – Φόρος Εισοδήματος Ατόμου, βασικές αλλαγές και νέες εκπτώσεις (presentation, new version 11/05/2026)","source_url":"https://www.gov.cy/media/sites/167/2026/05/%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CE%AE-%CE%9C%CE%B5%CF%84%CE%B1%CF%81%CF%81%CF%8D%CE%B8%CE%BC%CE%B9%CF%83%CE%B7-2026-%CF%86%CF%85%CF%83%CE%B9%CE%BA%CE%AC-%CF%80%CF%81%CF%8C%CF%83%CF%89%CF%80%CE%B1-11.05.2026.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child deduction: first child","from":null,"to":null,"rate":null,"value":1000,"unit":"money"},{"section_id":"personal-deductions","section":"Personal deductions from 2026 (new article 14B and other deductions)","group":"income-tax","basis":"Deducted from taxable income, euro per tax year","note":"Only Cyprus tax residents get the new deductions; they are subject to the income limits below (except home insurance) and are not transferable between spouses. 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The state adds 5.2% to the Social Insurance Fund. Both contributions are deductible from taxable income.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"GHS: annual income ceiling","from":null,"to":null,"rate":null,"value":180000,"unit":"money"},{"section_id":"social-employee","section":"Employee contributions","group":"employee","basis":"Gross earnings; social insurance up to €5,742 a month (€1,325 a week), GHS on income up to €180,000 a year","note":"The employer deducts the employee's share from pay. Where an occupational pension scheme is run without employee contributions, the employee pays 4.45% and the employer 13.15% social insurance. The state adds 5.2% to the Social Insurance Fund. 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The holiday contribution counts as earnings for the other funds.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"General Healthcare System (GHS, ΓεΣΥ)","from":null,"to":null,"rate":0.029,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions","group":"employer","basis":"Gross earnings up to the maximum insurable earnings (€5,742 a month); Social Cohesion Fund on total earnings","note":"The Central Holiday Fund rate depends on the annual leave the employee is entitled to (tables I and II of the Employer's Guide); employers who give leave on better terms can be exempted. The holiday contribution counts as earnings for the other funds.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Social Cohesion Fund (no earnings ceiling)","from":null,"to":null,"rate":0.02,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions","group":"employer","basis":"Gross earnings up to the maximum insurable earnings (€5,742 a month); Social Cohesion Fund on total earnings","note":"The Central Holiday Fund rate depends on the annual leave the employee is entitled to (tables I and II of the Employer's Guide); employers who give leave on better terms can be exempted. The holiday contribution counts as earnings for the other funds.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Redundancy Fund","from":null,"to":null,"rate":0.012,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions","group":"employer","basis":"Gross earnings up to the maximum insurable earnings (€5,742 a month); Social Cohesion Fund on total earnings","note":"The Central Holiday Fund rate depends on the annual leave the employee is entitled to (tables I and II of the Employer's Guide); employers who give leave on better terms can be exempted. The holiday contribution counts as earnings for the other funds.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Human Resource Development Fund","from":null,"to":null,"rate":0.005,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions","group":"employer","basis":"Gross earnings up to the maximum insurable earnings (€5,742 a month); Social Cohesion Fund on total earnings","note":"The Central Holiday Fund rate depends on the annual leave the employee is entitled to (tables I and II of the Employer's Guide); employers who give leave on better terms can be exempted. The holiday contribution counts as earnings for the other funds.","tax_year":"2026","effective_from":"2024-01-01","effective_to":"2028-12-31","source_title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), section Amount of contributions","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Total employer contributions before the Central Holiday Fund","from":null,"to":null,"rate":0.154,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions","group":"employer","basis":"Gross earnings up to the maximum insurable earnings (€5,742 a month); Social Cohesion Fund on total earnings","note":"The Central Holiday Fund rate depends on the annual leave the employee is entitled to (tables I and II of the Employer's Guide); employers who give leave on better terms can be exempted. The holiday contribution counts as earnings for the other funds.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Central Holiday Fund: lowest rate (20 days' leave, five-day week)","from":null,"to":null,"rate":0.08,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions","group":"employer","basis":"Gross earnings up to the maximum insurable earnings (€5,742 a month); Social Cohesion Fund on total earnings","note":"The Central Holiday Fund rate depends on the annual leave the employee is entitled to (tables I and II of the Employer's Guide); employers who give leave on better terms can be exempted. The holiday contribution counts as earnings for the other funds.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), Amount of contributions and Tables I and II","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Central Holiday Fund: rate for 40 days' leave (five-day week)","from":null,"to":null,"rate":0.16,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions","group":"employer","basis":"Gross earnings up to the maximum insurable earnings (€5,742 a month); Social Cohesion Fund on total earnings","note":"The Central Holiday Fund rate depends on the annual leave the employee is entitled to (tables I and II of the Employer's Guide); employers who give leave on better terms can be exempted. The holiday contribution counts as earnings for the other funds.","tax_year":"2026","effective_from":"2024-01-01","effective_to":"2028-12-31","source_title":"Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), section Amount of contributions","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/551C82BEE69E2FC9C2257A170034B0EC?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Social insurance from 1 January 2029 (scheduled)","from":null,"to":null,"rate":0.093,"value":null,"unit":"rate"},{"section_id":"insurable-earnings","section":"Basic and maximum insurable earnings 2026","group":"employee","basis":"Contribution year 5 January 2026 to 3 January 2027 (52 weeks)","note":"Social insurance, Redundancy Fund, Human Resource Development Fund and Central Holiday Fund contributions stop at the maximum; the Social Cohesion Fund has no maximum.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Basic Insurable Earnings 1981-2026 (spreadsheet Basic_insurable _earnings_1981-2026.xlsx)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9AD159715525E49CC22584D90030E8FF?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Maximum insurable earnings per week","from":null,"to":null,"rate":null,"value":1325,"unit":"money"},{"section_id":"insurable-earnings","section":"Basic and maximum insurable earnings 2026","group":"employee","basis":"Contribution year 5 January 2026 to 3 January 2027 (52 weeks)","note":"Social insurance, Redundancy Fund, Human Resource Development Fund and Central Holiday Fund contributions stop at the maximum; the Social Cohesion Fund has no maximum.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Basic Insurable Earnings 1981-2026 (spreadsheet Basic_insurable _earnings_1981-2026.xlsx)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9AD159715525E49CC22584D90030E8FF?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Maximum insurable earnings per month","from":null,"to":null,"rate":null,"value":5742,"unit":"money"},{"section_id":"insurable-earnings","section":"Basic and maximum insurable earnings 2026","group":"employee","basis":"Contribution year 5 January 2026 to 3 January 2027 (52 weeks)","note":"Social insurance, Redundancy Fund, Human Resource Development Fund and Central Holiday Fund contributions stop at the maximum; the Social Cohesion Fund has no maximum.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Basic Insurable Earnings 1981-2026 (spreadsheet Basic_insurable _earnings_1981-2026.xlsx)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9AD159715525E49CC22584D90030E8FF?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Maximum insurable earnings per year (monthly paid)","from":null,"to":null,"rate":null,"value":68904,"unit":"money"},{"section_id":"insurable-earnings","section":"Basic and maximum insurable earnings 2026","group":"employee","basis":"Contribution year 5 January 2026 to 3 January 2027 (52 weeks)","note":"Social insurance, Redundancy Fund, Human Resource Development Fund and Central Holiday Fund contributions stop at the maximum; the Social Cohesion Fund has no maximum.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Basic Insurable Earnings 1981-2026 (spreadsheet Basic_insurable _earnings_1981-2026.xlsx)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9AD159715525E49CC22584D90030E8FF?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Maximum insurable earnings per year (weekly paid)","from":null,"to":null,"rate":null,"value":68900,"unit":"money"},{"section_id":"insurable-earnings","section":"Basic and maximum insurable earnings 2026","group":"employee","basis":"Contribution year 5 January 2026 to 3 January 2027 (52 weeks)","note":"used for the self-employed category minimums and benefits","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Basic Insurable Earnings 1981-2026 (spreadsheet Basic_insurable _earnings_1981-2026.xlsx)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9AD159715525E49CC22584D90030E8FF?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Basic insurable earnings per week","from":null,"to":null,"rate":null,"value":220.76,"unit":"money"},{"section_id":"ghs","section":"General Healthcare System (GHS, ΓεΣΥ) contribution rates","group":"other","basis":"Income of Cyprus tax residents, and Cyprus-source income of non-residents not exempted","note":"No GHS is due on income above €180,000 a year; where income comes from several sources the first €180,000 is charged in the order of the table. Domicile does not affect GHS.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"Employees' emoluments","from":null,"to":null,"rate":0.0265,"value":null,"unit":"rate"},{"section_id":"ghs","section":"General Healthcare System (GHS, ΓεΣΥ) contribution rates","group":"other","basis":"Income of Cyprus tax residents, and Cyprus-source income of non-residents not exempted","note":"No GHS is due on income above €180,000 a year; where income comes from several sources the first €180,000 is charged in the order of the table. Domicile does not affect GHS.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"Employers, on employees' emoluments","from":null,"to":null,"rate":0.029,"value":null,"unit":"rate"},{"section_id":"ghs","section":"General Healthcare System (GHS, ΓεΣΥ) contribution rates","group":"other","basis":"Income of Cyprus tax residents, and Cyprus-source income of non-residents not exempted","note":"No GHS is due on income above €180,000 a year; where income comes from several sources the first €180,000 is charged in the order of the table. Domicile does not affect GHS.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"Self-employed profits","from":null,"to":null,"rate":0.04,"value":null,"unit":"rate"},{"section_id":"ghs","section":"General Healthcare System (GHS, ΓεΣΥ) contribution rates","group":"other","basis":"Income of Cyprus tax residents, and Cyprus-source income of non-residents not exempted","note":"No GHS is due on income above €180,000 a year; where income comes from several sources the first €180,000 is charged in the order of the table. Domicile does not affect GHS.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"Pensions","from":null,"to":null,"rate":0.0265,"value":null,"unit":"rate"},{"section_id":"ghs","section":"General Healthcare System (GHS, ΓεΣΥ) contribution rates","group":"other","basis":"Income of Cyprus tax residents, and Cyprus-source income of non-residents not exempted","note":"No GHS is due on income above €180,000 a year; where income comes from several sources the first €180,000 is charged in the order of the table. 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Domicile does not affect GHS.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"Annual income ceiling","from":null,"to":null,"rate":null,"value":180000,"unit":"money"},{"section_id":"minimum-wage","section":"National minimum wage (κατώτατος μισθός)","group":"employer","basis":"","note":"full-time","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Επίσημη Εφημερίδα, Παράρτημα Τρίτο (Ι), Αρ. 5989, 31.12.2025: Κ.Δ.Π. 427/2025, Το περί Κατωτάτου Ορίου Μισθών (Τροποποιητικό) Διάταγμα του 2025 (CyLaw copy of the official gazette text)","source_url":"https://www.cylaw.org/KDP/data/2025_1_427.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Minimum monthly wage from 1 January 2026","from":null,"to":null,"rate":null,"value":1088,"unit":"money"},{"section_id":"minimum-wage","section":"National minimum wage (κατώτατος μισθός)","group":"employer","basis":"","note":"full-time","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Επίσημη Εφημερίδα, Παράρτημα Τρίτο (Ι), Αρ. 5989, 31.12.2025: Κ.Δ.Π. 427/2025, Το περί Κατωτάτου Ορίου Μισθών (Τροποποιητικό) Διάταγμα του 2025 (CyLaw copy of the official gazette text)","source_url":"https://www.cylaw.org/KDP/data/2025_1_427.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Minimum monthly wage during the first six months with the same employer","from":null,"to":null,"rate":null,"value":979,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"Each occupational category has a compulsory minimum insurable income (Regulation 16, table I). 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GHS is paid on actual profits.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Social insurance (self-employed)","from":null,"to":null,"rate":0.166,"value":null,"unit":"rate"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"Each occupational category has a compulsory minimum insurable income (Regulation 16, table I). A self-employed person whose actual income is lower can apply to pay on actual income. GHS is paid on actual profits.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"General Healthcare System (GHS) on profits","from":null,"to":null,"rate":0.04,"value":null,"unit":"rate"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"Each occupational category has a compulsory minimum insurable income (Regulation 16, table I). A self-employed person whose actual income is lower can apply to pay on actual income. GHS is paid on actual profits.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Human Resource Development Authority levy (from 5 January 2026)","from":null,"to":null,"rate":0.005,"value":null,"unit":"rate"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"Each occupational category has a compulsory minimum insurable income (Regulation 16, table I). A self-employed person whose actual income is lower can apply to pay on actual income. GHS is paid on actual profits.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Total","from":null,"to":null,"rate":0.211,"value":null,"unit":"rate"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"Each occupational category has a compulsory minimum insurable income (Regulation 16, table I). 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GHS is paid on actual profits.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Social insurance from 2029 (scheduled)","from":null,"to":null,"rate":0.176,"value":null,"unit":"rate"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"Each occupational category has a compulsory minimum insurable income (Regulation 16, table I). A self-employed person whose actual income is lower can apply to pay on actual income. GHS is paid on actual profits.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Maximum insurable income per week","from":null,"to":null,"rate":null,"value":1325,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"2.2 × €220.76","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Minimum weekly insurable income: Doctors, pharmacists, health specialists (graduates): up to 10 years","from":null,"to":null,"rate":null,"value":485.67,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"4.45 × €220.76","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Minimum weekly insurable income: Doctors, pharmacists, health specialists (graduates): over 10 years","from":null,"to":null,"rate":null,"value":982.38,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"2.2 × €220.76","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Minimum weekly insurable income: Accountants, economists, lawyers and other liberal professions: up to 10 years","from":null,"to":null,"rate":null,"value":485.67,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"4.45 × €220.76","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Minimum weekly insurable income: Accountants, economists, lawyers and other liberal professions: over 10 years","from":null,"to":null,"rate":null,"value":982.38,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"4.45 × €220.76","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Minimum weekly insurable income: Directors (business owners), estate agents, wholesalers","from":null,"to":null,"rate":null,"value":982.38,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"2.15 × €220.76","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Minimum weekly insurable income: Teachers and lecturers: up to 10 years","from":null,"to":null,"rate":null,"value":474.63,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly","note":"4.3 × €220.76","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Minimum weekly insurable income: Teachers and lecturers: over 10 years","from":null,"to":null,"rate":null,"value":949.27,"unit":"money"},{"section_id":"self-employed","section":"Self-employed contributions and occupational categories","group":"other","basis":"Weekly insurable income, at least the minimum of the occupational category; 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GHS is due on actual profits.","tax_year":"2026","effective_from":"2026-01-05","effective_to":"2027-01-03","source_title":"Social Insurance Services: Επαγγελματικές κατηγορίες και ποσά ασφαλιστέων αποδοχών αυτοτελώς εργαζομένων 2026 (table I, Regulation 16) and Amount of contribution of Self-employed to SIF 2026 (table II)","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/1AFCD6556B9763F3C2258D6500224FE1?OpenDocument","retrieved_at":"2026-11-11","status":"verified","label":"Highest minimum weekly insurable income (category)","from":null,"to":null,"rate":null,"value":982.38,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.","tax_year":"2026","effective_from":"2020-07-01","effective_to":null,"source_title":"Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα)","source_url":"https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/","retrieved_at":"2026-11-11","status":"verified","label":"GHS on self-employed profits","from":null,"to":null,"rate":0.04,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Tax Department: Υποχρέωση/Δικαίωμα Εγγραφής στο Μητρώο Φ.Π.Α. and Συντελεστές Φ.Π.Α.","source_url":"https://www.gov.cy/mof-tax/documents/eggrafi-akyrosi-f-p-a/eggrafes-mitrooy-f-p-a/ypochreosi-dikaioma-eggrafis-sto-mitroo-f-p-a/","retrieved_at":"2026-11-11","status":"verified","label":"VAT registration threshold (annual turnover)","from":null,"to":null,"rate":null,"value":15600,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Tax Department: Απαλλαγή 50% για πρώτη εργοδότηση στη Δημοκρατία (άρθρα 8(23) και 8(23Α)); Απαλλαγή 20% (ή €8.550) για πρώτη εργοδότηση (άρθρα 8(21) και 8(21Α)); Απαλλαγή 25% (Σχέδιο Επαναπατρισμού Ταλέντων, άρθρο 8(21Β))","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/apallagi-50-gia-proti-ergodotisi-sti-dimokratia-arthra-8-23-kai-8-23a-toy-peri-forologias-toy-eisodimatos-nomoy/","retrieved_at":"2026-11-11","status":"verified","label":"Inbound regimes","from":null,"to":null,"rate":null,"value":"50% exemption for pay above €55,000 (17 years); 20% exemption up to €8,550 (7 years); 25% repatriation exemption up to €25,000 (7 years, also for business profits)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Tax Department: Tax Residency/Domicility","source_url":"https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/","retrieved_at":"2026-11-11","status":"verified","label":"Non-dom status","from":null,"to":null,"rate":null,"value":"No special defence contribution for non-domiciled residents; deemed domicile after 17 of 20 years, extendable twice by €250,000 per five years","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Tax Department: Tax Residency/Domicility","source_url":"https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/","retrieved_at":"2026-11-11","status":"verified","label":"Tax residence","from":null,"to":null,"rate":null,"value":"More than 183 days in Cyprus, or the 60-day rule (at least 60 days, work or business and a home in Cyprus, not over 183 days in another country)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Press and Information Office & Deputy Ministry of Migration and International Protection: Announcement on the 'Cyprus Digital Nomad Visa' Scheme (26/03/25)","source_url":"https://www.gov.cy/en/migration/announcement-by-the-deputy-ministry-of-migration-and-international-protection-on-cyprus-digital-nomad-visa-scheme/","retrieved_at":"2026-11-11","status":"verified","label":"Digital-nomad visa (Cyprus Digital Nomad Visa scheme)","from":null,"to":null,"rate":null,"value":"Residence permit for non-EU and non-EEA nationals working through information technology for companies or clients abroad; income threshold and duration under review below","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Tax Department: Εξ αποστάσεως εργασία σε εργοδότη εκτός της Δημοκρατίας ή και παροχή υπηρεσιών εκτός της Δημοκρατίας","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/ex-apostaseos-ergasia-se-ergodoti-ektos-tis-dimokratias-i-kai-parochi-ypiresion-ektos-tis-dimokratias/","retrieved_at":"2026-11-11","status":"verified","label":"Digital-nomad visa: tax consequence","from":null,"to":null,"rate":null,"value":"A Cyprus tax resident's income from remote work for a foreign employer or clients abroad is taxed in Cyprus","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Press and Information Office & Deputy Ministry of Migration and International Protection: Announcement on the 'Cyprus Digital Nomad Visa' Scheme (26/03/25)","source_url":"https://www.gov.cy/en/migration/announcement-by-the-deputy-ministry-of-migration-and-international-protection-on-cyprus-digital-nomad-visa-scheme/","retrieved_at":"2026-11-11","status":"verified","label":"Where to apply","from":null,"to":null,"rate":null,"value":"Migration Department, Deputy Ministry of Migration and International Protection","unit":"text"},{"section_id":"freelance-review","section":"Digital-nomad visa and self-employed items under review","group":"other","basis":"","note":"after taxes and contributions","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Migration Department, Deputy Ministry of Migration and International Protection: Cyprus Digital Nomad Visa scheme (page could not be opened: expired TLS certificate on 2026-11-11)","source_url":"https://www.mip.gov.cy/dmmip/md.nsf/All/BF9908B541BFF7D3C22587EA003CD306?OpenDocument","retrieved_at":"2026-11-11","status":"under_review","label":"Digital-nomad visa: minimum net monthly income","from":null,"to":null,"rate":null,"value":3500,"unit":"money"},{"section_id":"freelance-review","section":"Digital-nomad visa and self-employed items under review","group":"other","basis":"","note":"The Migration Department page could not be opened (expired certificate); the figures come from search results and summaries, not the official page.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Migration Department, Deputy Ministry of Migration and International Protection: Cyprus Digital Nomad Visa scheme (page could not be opened: expired TLS certificate on 2026-11-11)","source_url":"https://www.mip.gov.cy/dmmip/md.nsf/All/BF9908B541BFF7D3C22587EA003CD306?OpenDocument","retrieved_at":"2026-11-11","status":"under_review","label":"Digital-nomad visa: permit duration (years)","from":null,"to":null,"rate":null,"value":1,"unit":"number"},{"section_id":"freelance-review","section":"Digital-nomad visa and self-employed items under review","group":"other","basis":"","note":"The Migration Department page could not be opened (expired certificate); the figures come from search results and summaries, not the official page.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Migration Department, Deputy Ministry of Migration and International Protection: Cyprus Digital Nomad Visa scheme (page could not be opened: expired TLS certificate on 2026-11-11)","source_url":"https://www.mip.gov.cy/dmmip/md.nsf/All/BF9908B541BFF7D3C22587EA003CD306?OpenDocument","retrieved_at":"2026-11-11","status":"under_review","label":"Digital-nomad visa: renewal (further years)","from":null,"to":null,"rate":null,"value":2,"unit":"number"},{"section_id":"freelance-review","section":"Digital-nomad visa and self-employed items under review","group":"other","basis":"","note":"The Migration Department page could not be opened (expired certificate); the figures come from search results and summaries, not the official page.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Migration Department, Deputy Ministry of Migration and International Protection: Cyprus Digital Nomad Visa scheme (page could not be opened: expired TLS certificate on 2026-11-11)","source_url":"https://www.mip.gov.cy/dmmip/md.nsf/All/BF9908B541BFF7D3C22587EA003CD306?OpenDocument","retrieved_at":"2026-11-11","status":"under_review","label":"Flat-rate or simplified income-tax regime for the self-employed","from":null,"to":null,"rate":null,"value":"None found","unit":"text"}],"pageUrl":"https://calcbloc.com/cyprus/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/cyprus/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}