Cyprus tax tables 2026
The income tax scale from 2026 after the tax reform (tax-free amount €22,000), the new child, housing and green deductions with their income limits, special defence contribution, employee and employer social insurance, the employer funds, GHS (Gesy) contributions, maximum insurable earnings, the minimum wage, self-employed contributions by occupational category, VAT, the 50%, 20% and 25% inbound exemptions, non-dom status and the digital-nomad visa, each figure with its official source.
- 2026-01-01 to 2026-12-31
- EUR
Some figures on this page are still under review against the official sources and are marked below.
Income tax
Personal income tax (φόρος εισοδήματος) from tax year 2026
| Annual taxable income (calendar tax year), after exemptions and deductions | Rate |
|---|---|
| €0 to €22,000 | 0% |
| €22,000 to €32,000 | 20% |
| €32,000 to €42,000 | 25% |
| €42,000 to €72,000 | 30% |
| Over €72,000 | 35% |
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.
Source: Tax Department: Declaration for claiming tax deductions for the tax year 2026 (Form T.D.59A, English), Part C Tax computation · retrieved 2026-11-11
Personal deductions from 2026 (new article 14B and other deductions)
| Item | Value |
|---|---|
| Dependent child deduction: first child | €1,000 |
| Dependent child deduction: second child | €1,250 |
| Dependent child deduction: third and each further child | €1,500 |
| Single parent: first child (doubled amount) | €2,000 |
| Single parent: second child (doubled amount) | €2,500 |
| Single parent: third and each further child (doubled amount) | €3,000 |
| Rent or mortgage interest on the main residence in Cyprus, per personmaximum per year, actual cost after state subsidies | €2,000 |
| Energy upgrade of the main residence or a new electric car, per personmaximum per year; unused cost can be claimed in the next 4 years | €1,000 |
| Home insurance against natural disasters, per personmaximum per year, no income limit | €500 |
| Social insurance, GHS, provident and pension fund contributions and life and disability insurance premiums: deductible up to this share of net income | 20% |
Basis: Deducted from taxable income, euro per tax year
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).
Source: Tax Department: Φορολογική Μεταρρύθμιση 2026 – Φόρος Εισοδήματος Ατόμου, βασικές αλλαγές και νέες εκπτώσεις (presentation, new version 11/05/2026) · retrieved 2026-11-11
Income limits for the new deductions (gross family income)
| Item | Value |
|---|---|
| Single person | €40,000 |
| Family with no children, one or two children | €100,000 |
| Family with three or four children | €150,000 |
| Family with five or more children | €200,000 |
| Single-parent family | Same limits as families, by number of children |
Basis: Gross income of all family members under the same roof, per tax year
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.
Source: Tax Department: Φορολογική Μεταρρύθμιση 2026 – Φόρος Εισοδήματος Ατόμου, βασικές αλλαγές και νέες εκπτώσεις (presentation, new version 11/05/2026), slides 9 to 17 · retrieved 2026-11-11
Special defence contribution (έκτακτη εισφορά για την άμυνα) on investment income
| Item | Value |
|---|---|
| Dividends paid out of profits from 2026 onwards | 5% |
| Dividends paid out of profits of 2025 and earlier (until 31 December 2031) | 17% |
| Interest received by individuals | 17% |
| Rental income | Abolished from 1 January 2026 (rent is now subject only to income tax and GHS) |
| Who paysSource: gov.cy · retrieved 2026-11-11 | Cyprus tax residents who are domiciled in Cyprus; non-domiciled and non-resident individuals are exempt |
Basis: Gross dividends and interest, withheld at source or self-assessed
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.
Source: Tax Department: Ο περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας (Τροποποιητικός) (Αρ. 4) Νόμος του 2025 (presentation, 06/03/2026) · retrieved 2026-11-11
Inbound employment exemptions (Income Tax Law article 8)
| Item | Value |
|---|---|
| 50% exemption (art. 8(23A)): share of pay exempt | 50% |
| 50% exemption: minimum annual pay | €55,000 |
| 50% exemption: yearsfirst employment in Cyprus after at least 10 years of non-residence (or employment after 15 years abroad) | 17 |
| 20% exemption (art. 8(21A)): share of pay exempt | 20% |
| 20% exemption: maximum per year | €8,550 |
| 20% exemption: yearsfirst employment starting by 31 December 2027, after 3 years working abroad for a non-resident employer; no minimum pay | 7 |
| 25% talent repatriation exemption (art. 8(21B)): share of pay or profits exempt | 25% |
| 25% exemption: maximum per year | €25,000 |
| 25% exemption: pay or profits above (per year) | €30,000 |
| 25% exemption: yearsformer Cyprus residents returning after 7 years abroad, starting work between 1 January 2025 and 31 December 2030 | 7 |
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.
Source: 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)) · retrieved 2026-11-11
Non-domiciled (non-dom) status
| Item | Value |
|---|---|
| Special defence contribution on dividends, interest and rent | Not payable by non-domiciled individuals |
| Deemed domicile: tax resident for at least this many of the last 20 years | 17 |
| Alternative method (art. 3D): lump sum per five-year extension€50,000 a year | €250,000 |
| Alternative method: number of five-year extensions | 2 |
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.
Source: Tax Department: Tax Residency/Domicility · retrieved 2026-11-11
Employee contributions
Basic and maximum insurable earnings 2026
| Item | Value |
|---|---|
| Maximum insurable earnings per week | €1,325 |
| Maximum insurable earnings per month | €5,742 |
| Maximum insurable earnings per year (monthly paid) | €68,904 |
| Maximum insurable earnings per year (weekly paid) | €68,900 |
| Basic insurable earnings per weekused for the self-employed category minimums and benefits | €220.76 |
Basis: Contribution year 5 January 2026 to 3 January 2027 (52 weeks)
Social insurance, Redundancy Fund, Human Resource Development Fund and Central Holiday Fund contributions stop at the maximum; the Social Cohesion Fund has no maximum.
Source: Social Insurance Services: Basic Insurable Earnings 1981-2026 (spreadsheet Basic_insurable _earnings_1981-2026.xlsx) · retrieved 2026-11-11
Employer costs
National minimum wage (κατώτατος μισθός)
| Item | Value |
|---|---|
| Minimum monthly wage from 1 January 2026full-time | €1,088 |
| Minimum monthly wage during the first six months with the same employerfull-time | €979 |
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.
Source: 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) · retrieved 2026-11-11
Other rates
General Healthcare System (GHS, ΓεΣΥ) contribution rates
| Item | Value |
|---|---|
| Employees' emoluments | 2.65% |
| Employers, on employees' emoluments | 2.9% |
| Self-employed profits | 4% |
| Pensions | 2.65% |
| Rent, interest, dividends and other income | 2.65% |
| Annual income ceiling | €180,000 |
Basis: Income of Cyprus tax residents, and Cyprus-source income of non-residents not exempted
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.
Source: Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ), Φορολογικοί Συντελεστές (Άτομα) · retrieved 2026-11-11
Self-employed contributions and occupational categories
| Item | Value |
|---|---|
| Social insurance (self-employed) | 16.6% |
| General Healthcare System (GHS) on profitsSource: gov.cy · retrieved 2026-11-11 | 4% |
| Human Resource Development Authority levy (from 5 January 2026) | 0.5% |
| Total | 21.1% |
| Social insurance from 2029 (scheduled) | 17.6% |
| Maximum insurable income per week | €1,325 |
| Minimum weekly insurable income: Doctors, pharmacists, health specialists (graduates): up to 10 years2.2 × €220.76 | €485.67 |
| Minimum weekly insurable income: Doctors, pharmacists, health specialists (graduates): over 10 years4.45 × €220.76 | €982.38 |
| Minimum weekly insurable income: Accountants, economists, lawyers and other liberal professions: up to 10 years2.2 × €220.76 | €485.67 |
| Minimum weekly insurable income: Accountants, economists, lawyers and other liberal professions: over 10 years4.45 × €220.76 | €982.38 |
| Minimum weekly insurable income: Directors (business owners), estate agents, wholesalers4.45 × €220.76 | €982.38 |
| Minimum weekly insurable income: Teachers and lecturers: up to 10 years2.15 × €220.76 | €474.63 |
| Minimum weekly insurable income: Teachers and lecturers: over 10 years4.3 × €220.76 | €949.27 |
| Minimum weekly insurable income: Builders and construction trades2.7 × €220.76 | €596.05 |
| Minimum weekly insurable income: Farmers, livestock and poultry breeders, fishermen1.5 × €220.76 | €331.14 |
| Minimum weekly insurable income: Drivers, excavator operators and similar2.15 × €220.76 | €474.63 |
| Minimum weekly insurable income: Technical assistants, media associates, machine operators outside construction, assemblers2.15 × €220.76 | €474.63 |
| Minimum weekly insurable income: Clerks, typists, cashiers, private secretaries2.15 × €220.76 | €474.63 |
| Minimum weekly insurable income: Craftsmen not in another category2.15 × €220.76 | €474.63 |
| Minimum weekly insurable income: Shopkeepers (incl. kiosks, hairdressers, beauticians)2.05 × €220.76 | €452.56 |
| Minimum weekly insurable income: Butchers, bakers, confectioners, food and tobacco processors1.65 × €220.76 | €364.25 |
| Minimum weekly insurable income: Street vendors, postal distributors, refuse collectors, miners and quarry workers, seamen, service providers and salespersons1.5 × €220.76 | €331.14 |
| Minimum weekly insurable income: Cleaners, messengers, guards, dry-cleaner owners2.05 × €220.76 | €452.56 |
| Minimum weekly insurable income: Designers, computer operators, ship engineers, agents, musicians, magicians2.2 × €220.76 | €485.67 |
| Minimum weekly insurable income: Persons not in another occupational category2.2 × €220.76 | €485.67 |
Basis: Weekly insurable income, at least the minimum of the occupational category; social insurance paid quarterly
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.
Source: 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) · retrieved 2026-11-11
VAT (ΦΠΑ) registration threshold and rates
| Item | Value |
|---|---|
| Compulsory VAT registration: taxable turnover in the last 12 months above | €15,600 |
| Acquisitions from other EU member states: annual threshold | €10,251.61 |
| Standard rate | 19% |
| Reduced rate (restaurants, hotels, taxis) | 9% |
| Reduced rate (food, water, medicines and others) | 5% |
| Reduced rate (books, newspapers, disability aids and others) | 3% |
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.
Source: Tax Department: Υποχρέωση/Δικαίωμα Εγγραφής στο Μητρώο Φ.Π.Α. and Συντελεστές Φ.Π.Α. · retrieved 2026-11-11
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax on self-employed profitsSource: gov.cy · retrieved 2026-11-11 | The personal scale (0% up to €22,000, then 20% to 35%) |
| Self-employed social insurance | 16.6% |
| Lowest minimum weekly insurable income (category) | €331.14 |
| Highest minimum weekly insurable income (category) | €982.38 |
| GHS on self-employed profitsSource: gov.cy · retrieved 2026-11-11 | 4% |
| VAT registration threshold (annual turnover)Source: gov.cy · retrieved 2026-11-11 | €15,600 |
| Inbound regimesSource: gov.cy · retrieved 2026-11-11 | 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) |
| Non-dom statusSource: gov.cy · retrieved 2026-11-11 | No special defence contribution for non-domiciled residents; deemed domicile after 17 of 20 years, extendable twice by €250,000 per five years |
| Tax residenceSource: gov.cy · retrieved 2026-11-11 | 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) |
| Digital-nomad visa (Cyprus Digital Nomad Visa scheme)Source: gov.cy · retrieved 2026-11-11 | 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 |
| Digital-nomad visa: tax consequenceSource: gov.cy · retrieved 2026-11-11 | A Cyprus tax resident's income from remote work for a foreign employer or clients abroad is taxed in Cyprus |
| Where to applySource: gov.cy · retrieved 2026-11-11 | Migration Department, Deputy Ministry of Migration and International Protection |
Self-employed persons pay social insurance quarterly on the weekly insurable income of their occupational category; GHS is due on actual profits.
Source: 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) · retrieved 2026-11-11
Digital-nomad visa and self-employed items under review
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Digital-nomad visa: minimum net monthly incomeafter taxes and contributions | €3,500 |
| Digital-nomad visa: permit duration (years) | 1 |
| Digital-nomad visa: renewal (further years) | 2 |
| Flat-rate or simplified income-tax regime for the self-employed | None found |
The Migration Department page could not be opened (expired certificate); the figures come from search results and summaries, not the official page.
Source: 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) · retrieved 2026-11-11
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Official sources
- Tax Department: Declaration for claiming tax deductions for the tax year 2026 (Form T.D.59A, English) · retrieved 2026-11-11
- Tax Department: Φορολογική Μεταρρύθμιση 2026 (Tax reform 2026: guides, FAQs, presentations; published 29 May 2026) · retrieved 2026-11-11
- Tax Department: Φορολογική Μεταρρύθμιση 2026 – Φόρος Εισοδήματος Ατόμου (presentation, new version 11/05/2026) · retrieved 2026-11-11
- Tax Department: Special Defence Contribution (Amending) (No. 4) Law 2025 (presentation, 06/03/2026) · retrieved 2026-11-11
- Social Insurance Services: Employer's Guide · retrieved 2026-11-11
- Social Insurance Services: Social Insurance in Cyprus (brochure) · retrieved 2026-11-11
- Social Insurance Services: Basic Insurable Earnings 1981-2026 · retrieved 2026-11-11
- Tax Department: Γενικό Σύστημα Υγείας (ΓεΣΥ) · retrieved 2026-11-11
- Κ.Δ.Π. 427/2025: Το περί Κατωτάτου Ορίου Μισθών (Τροποποιητικό) Διάταγμα του 2025 · retrieved 2026-11-11
- Social Insurance Services: Self-employed occupational categories and insurable earnings 2026 (table I) · retrieved 2026-11-11
- Social Insurance Services: Amount of contribution of Self-employed to SIF 2026 (table II) · retrieved 2026-11-11
- Tax Department: Υποχρέωση/Δικαίωμα Εγγραφής στο Μητρώο Φ.Π.Α. · retrieved 2026-11-11
- Tax Department: Συντελεστές Φ.Π.Α. · retrieved 2026-11-11
- Tax Department: Απαλλαγή 50% για πρώτη εργοδότηση (άρθρα 8(23) και 8(23Α)) · retrieved 2026-11-11
- Tax Department: Απαλλαγή 20% (ή €8.550) για πρώτη εργοδότηση (άρθρα 8(21) και 8(21Α)) · retrieved 2026-11-11
- Tax Department: Απαλλαγή 25% (Σχέδιο Επαναπατρισμού Ταλέντων, άρθρο 8(21Β)) · retrieved 2026-11-11
- Tax Department: Tax Residency/Domicility · retrieved 2026-11-11
- Tax Department: Εξ αποστάσεως εργασία σε εργοδότη εκτός της Δημοκρατίας · retrieved 2026-11-11
- Press and Information Office: Announcement on the Cyprus Digital Nomad Visa Scheme (26/03/25) · retrieved 2026-11-11
- 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) · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.
Employee contributions
Basis: Gross earnings; social insurance up to €5,742 a month (€1,325 a week), GHS on income up to €180,000 a year
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.
Source: Social Insurance Services (Ministry of Labour and Social Insurance): Employer's Guide (PDF), section Amount of contributions · retrieved 2026-11-11