Cyprus Income Tax Calculator 2025
Calculate your net income in Cyprus with our comprehensive tax calculator
Cyprus Tax Calculator 2025
Tax Calculation Results
Cyprus Income Tax System 2025
Cyprus offers one of the most attractive tax regimes in Europe, with a progressive income tax system and various incentives for both residents and non-residents. The tax year in Cyprus corresponds to the calendar year (January 1 to December 31).
Tax Brackets and Rates
| Taxable Income (€) | Tax Rate |
|---|---|
| Up to €19,500 | 0% |
| €19,501 – €28,000 | 20% |
| €28,001 – €36,300 | 25% |
| €36,301 – €60,000 | 30% |
| Over €60,000 | 35% |
These rates apply to both residents and non-residents on Cyprus-sourced income.
Social Insurance Contributions
Social insurance in Cyprus is mandatory for all employed and self-employed individuals. For 2025, the contribution rates are:
- Employee: 8.8% of gross earnings up to €66,612 annually
- Employer: 8.8% of gross earnings up to €66,612 annually
- Self-Employed: 16.6% of earnings up to €66,612 annually
Employers also make additional contributions to various funds:
- Social Cohesion Fund: 2.0% (no cap)
- Redundancy Fund: 1.2%
- Industrial Training Fund: 0.5%
- Holiday Fund: 8.0% (if not exempt)
General Healthcare System (GeSY)
Cyprus has a universal healthcare system funded through mandatory contributions:
- Employee: 2.65% of gross earnings up to €180,000 annually
- Employer: 2.90% of gross earnings up to €180,000 annually
- Self-Employed: 4.00% of earnings up to €180,000 annually
Special Defence Contribution (SDC)
The Special Defence Contribution applies only to Cyprus tax residents who are also domiciled in Cyprus. It is levied on investment income:
- Interest Income: 17% (reduced to 3% under certain conditions)
- Dividend Income: 17%
- Rental Income: 3% on 75% of the gross rental income
Non-domiciled residents are exempt from SDC, making Cyprus particularly attractive for high-net-worth individuals.
Tax Residency Criteria
An individual is considered a tax resident of Cyprus if they meet either of the following conditions:
- 183-Day Rule: Present in Cyprus for more than 183 days in a tax year.
- 60-Day Rule: Present in Cyprus for at least 60 days, do not reside in any other country for more than 183 days, are not tax resident in another country, and have ties to Cyprus (e.g., own/rent a permanent residence, carry out business, or are employed in Cyprus).
Tax Filing and Deadlines
- Filing Deadline: Typically July 31 of the following year
- Filing Method: Electronic submission via TaxisNet
- Exemptions: Individuals with gross income not exceeding €19,500 are exempt from filing a tax return
Tax Information
Detailed tax information for this country is coming soon. Our team is working on providing comprehensive tax guides for all countries.
In the meantime, you can use our calculator above to get an estimate of your after-tax income based on general tax rates.
For specific tax advice, we recommend consulting with a tax professional familiar with this country's tax system.
