{ "name": "cyprusnondomcalculator.com Cyprus Nondom Rate Table", "title": "Cyprus Nondom Rate Table", "url": "https://cyprusnondomcalculator.com/datasets/cyprus-nondom-rate-table/", "csv": "https://cyprusnondomcalculator.com/datasets/cyprus-nondom-rate-table.csv", "markdown": "https://cyprusnondomcalculator.com/datasets/cyprus-nondom-rate-table/index.md", "computed_at": "2026-11-07", "license": "https://cyprusnondomcalculator.com/terms", "headline": "The Cyprus Nondom Rate Table carries 136 published figures read from 19 sources' own pages; the 114 published figures given by income type run from 0 to 100 percent, read 7 November 2026.", "quotes": [ "The Cyprus Nondom Rate Table carries 136 published figures read from 19 sources' own pages; the 114 published figures given by income type run from 0 to 100 percent, read 7 November 2026.", "20 of the 29 named sources read in full publish a figure; 9 publish none, read 7 November 2026.", "Cyprus Nondom Rate Table, income type carried interest: median 8 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type social insurance (employee): median 8.80 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type social insurance (self-employed): median 16.60 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY annual income cap: median 180,000 EUR across 4 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type capital gains on immovable property: median 20 percent across 4 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary tax-free threshold: median 22,000 EUR across 4 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary top marginal rate: median 35 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type corporate income tax: median 15 percent across 3 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY health contribution: median 2.65 percent across 6 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type 50% expat exemption deduction: median 50 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type 50% expat exemption threshold: median 55,000 EUR across 3 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY (self-employed): median 4.17 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type foreign pension flat rate: median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type widow(er) pension flat rate: median 20 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type termination payments over EUR 200,000: median 20 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type share options: median 8 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type crypto gains: median 8 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type rent deemed deduction: median 20 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (domiciled): median 5 percent across 5 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (pre-2026 profits, transitional): median 17 percent across 3 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type disguised dividends: median 10 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type non-dom extension fee (five years): median 250,000 EUR across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type interest (domiciled): median 17 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type interest (low-income and government bonds): median 3 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (non-domiciled): median 0 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type deemed-domiciled fixed annual SDC: median 50,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type CGT primary-residence lifetime allowance: median 85,430 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type capital gains on shares and securities: median 0 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (SDC, domiciled, profits from 2026): median 5 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY (employee): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type gains on securities (exempt): median 100 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type foreign pension (flat-rate election over EUR 3,420): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (non-domiciled SDC): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY on rental income: median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type employee share options: median 8 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type social insurance (employer): median 8.80 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary (50% new-resident exemption): median 50 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary (50% exemption, remuneration above €55,000, 17 years): median 50 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary (25% Minds in Cyprus exemption, capped at €25,000): median 25 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (non-domiciled, GeSY only, subject to GeSY cap): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type foreign pension (elective flat rate above €5,000): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (domiciled, SDC on profits from 1 January 2026): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (domiciled, SDC on profits to 31 December 2025, distributions until 2031): median 17 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type interest (domiciled, SDC on standard interest): median 17 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type interest on government and corporate bonds (domiciled SDC): median 3 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type crypto-asset disposals: median 8 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type approved employee stock options: median 8 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary, 50% exemption for first Cyprus employment over EUR 55,000: median 50 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type foreign pension, flat-rate option above EUR 5,000: median 5 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type interest, SDC reduced rate on approved securities and provident or social insurance funds: median 3 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends, domiciled, from pre-2026 profits received by 31 Dec 2031: median 17 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type concealed dividend, SDC from 2026: median 10 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY on dividends and interest: median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends, domiciled, SDC on post-2026 profits: median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY on dividends: median 2.65 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (SDC, non-domiciled): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (personal income tax, all residents): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (SDC, domiciled, pre-2026 profits, transitional to 31 Dec 2031): median 17 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type foreign dividends (SDC, non-domiciled): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (SDC, domiciled, profits from 1 Jan 2026): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type interest (SDC, non-domiciled): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type rental income (SDC, all residents, from 2026): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type corporate income tax before distribution (from 2026): median 15 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type interest (SDC, domiciled): median 17 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary (top progressive rate, all residents): median 35 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividend withholding tax: median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (combined effective rate on distributed profit, non-dom): median 17.30 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type interest on government and listed bonds (SDC, domiciled): median 3 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary (50% exemption): median 50 percent across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, income type concealed distribution (SDC anti-avoidance): median 10 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type crypto disposal profits: median 8 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY (employee salary): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY (pension): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY (dividends, interest, rent): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary (50% first-employment exemption): median 50 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type salary (20% exemption, capped EUR 8,550): median 20 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GHS/GESY contribution: median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type capital gains on shares: median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type capital gains on shares in Cyprus property-rich companies: median 20 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type crypto disposals: median 8 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (GHS, non-domiciled): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY on salary (employee): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type corporate profits before distribution: median 15 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type GESY contribution on salary (employee): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, income type dividends (SDC): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap salary 50% exemption threshold: median 55,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 2026 0% band upper limit: median 22,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 2026 band EUR 22,001-32,000: median 20 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 2026 third band upper limit: median 42,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 2026 band EUR 42,001-72,000: median 30 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 2026 band above EUR 72,000: median 35 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption (general) from 2026: median 30,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption (primary residence) from 2026: median 150,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap salary income tax top band over EUR 72,000: median 35 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption (general): median 30,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption (agricultural land, professional farmer): median 50,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption (primary residence): median 150,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap social insurance insurable earnings cap 2026: median 68,904 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap top band 35% above €72,000 (2026): median 35 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 0% band up to €22,000 (2026): median 22,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT property-rich share threshold (from 1 January 2026; 50% before): median 20 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap foreign employment exemption (more than 90 days abroad for non-resident employer): median 90 day across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap reduced 3% SDC on interest where total income ≤ €12,000: median 12,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT on shares: property share of market value, from 2026: median 20 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime general exemption, from 2026: median 30,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime primary residence exemption, from 2026: median 150,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap personal income tax 0% band upper limit, from 2026: median 22,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap maximum annual GESY on passive income: median 4,770 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap maximum annual GESY on dividends: median 4,770 EUR across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap GESY annual income cap: median 180,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 50% employment income exemption above EUR 55,000: median 50 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap non-dom extension fee per five-year period: median 250,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap PIT tax-free band (2026): median 22,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 50% employment exemption duration: median 17 year across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap non-dom SDC exemption duration: median 17 year across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 50% exemption salary threshold: median 55,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 2026 income tax 30% band lower bound: median 42,001 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 2026 income tax 20% band lower bound: median 22,001 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap non-dom 5-year extension lump sum: median 250,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap social insurance maximum insurable earnings: median 68,904 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 50% exemption remuneration threshold: median 55,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 2026 30% band starts EUR 42,001 (third band 32,001-42,000 at 25%): median 42,001 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 50% salary exemption minimum salary: median 55,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap 20% salary exemption annual cap: median 8,550 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption, other disposals (2026): median 30,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption, main residence (2026): median 150,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption, agricultural land sold by a farmer (2026): median 50,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption, primary residence: median 150,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap CGT lifetime exemption, other disposals: median 30,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap GHS annual contribution cap: median 4,770 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, threshold and cap GESY annual cap on dividends (non-domiciled): median 4,770 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled non-domiciled dividends: median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled deemed domicile after 17 of last 20 years: median 17 year across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled non-dom extension lump sum per five-year period (2026 reform): median 250,000 EUR across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled maximum non-dom SDC exemption duration: median 27 year across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled non-dom SDC exemption period: median 17 year across 2 sources, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled years of non-residence to lose deemed domicile: median 20 year across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled maximum non-dom period with 5+5 extensions, from 2026: median 27 year across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled non-domiciled (dividend SDC): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled domiciled (dividend SDC, 2026): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled non-domiciled (interest SDC): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled domiciled (dividend SDC, profits from 2026): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled domiciled (interest SDC): median 17 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled non-domiciled (SDC on dividends): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled domiciled (SDC on dividends, post-2026 profits): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled non-domiciled (dividends, SDC): median 0 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled domiciled (dividends, SDC): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled domiciled (dividends, SDC + GHS total): median 7.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled non-domiciled (dividends, GESY only): median 2.65 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, domiciled versus non-domiciled domiciled (SDC on dividends, 2026): median 5 percent across 1 source, read 7 November 2026.", "Cyprus Nondom Rate Table, effective date domiciled SDC on pre-2026 profits distributed by 31 Dec 2031: median 17 percent across 1 source, read 7 November 2026." ], "citation": "\"cyprusnondomcalculator.com Cyprus Nondom Rate Table\", updated 2026-11-07, https://cyprusnondomcalculator.com/datasets/cyprus-nondom-rate-table/.", "changed_since": null, "national": { "unit": "%", "n": 133, "median": 8, "min": 0, "max": 100, "p25": 2.65, "p75": 17, "mean": 12.9752, "units": { "%": 133, "EUR": 52, "day": 1, "year": 8 }, "published_sources": 20, "named_sources": 29, "read_sources": 29, "not_published": 9, "published_share": 0.69 }, "by_axis": { "income type": { "carried interest": { "%": { "n": 2, "median": 8, "min": 8, "max": 8, "p25": null, "p75": null, "mean": 8 } }, "social insurance (employee)": { "%": { "n": 2, "median": 8.8, "min": 8.8, "max": 8.8, "p25": null, "p75": null, "mean": 8.8 } }, "social insurance (self-employed)": { "%": { "n": 2, "median": 16.6, "min": 16.6, "max": 16.6, "p25": null, "p75": null, "mean": 16.6 } }, "GESY annual income cap": { "EUR": { "n": 4, "median": 180000, "min": 180000, "max": 180000, "p25": 180000, "p75": 180000, "mean": 180000 } }, "capital gains on immovable property": { "%": { "n": 4, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "salary tax-free threshold": { "EUR": { "n": 4, "median": 22000, "min": 22000, "max": 22000, "p25": 22000, "p75": 22000, "mean": 22000 } }, "salary top marginal rate": { "%": { "n": 2, "median": 35, "min": 35, "max": 35, "p25": null, "p75": null, "mean": 35 } }, "corporate income tax": { "%": { "n": 3, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "GESY health contribution": { "%": { "n": 6, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "50% expat exemption deduction": { "%": { "n": 2, "median": 50, "min": 50, "max": 50, "p25": null, "p75": null, "mean": 50 } }, "50% expat exemption threshold": { "EUR": { "n": 3, "median": 55000, "min": 55000, "max": 55000, "p25": 55000, "p75": 55000, "mean": 55000 } }, "GESY (self-employed)": { "%": { "n": 2, "median": 4.175, "min": 4, "max": 4.35, "p25": null, "p75": null, "mean": 4.175 } }, "foreign pension flat rate": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "widow(er) pension flat rate": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "termination payments over EUR 200,000": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "share options": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "crypto gains": { "%": { "n": 2, "median": 8, "min": 8, "max": 8, "p25": null, "p75": null, "mean": 8 } }, "rent deemed deduction": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "dividends (domiciled)": { "%": { "n": 5, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "dividends (pre-2026 profits, transitional)": { "%": { "n": 3, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "disguised dividends": { "%": { "n": 2, "median": 10, "min": 10, "max": 10, "p25": null, "p75": null, "mean": 10 } }, "non-dom extension fee (five years)": { "EUR": { "n": 2, "median": 250000, "min": 250000, "max": 250000, "p25": null, "p75": null, "mean": 250000 } }, "interest (domiciled)": { "%": { "n": 2, "median": 17, "min": 17, "max": 17, "p25": null, "p75": null, "mean": 17 } }, "interest (low-income and government bonds)": { "%": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "dividends (non-domiciled)": { "%": { "n": 2, "median": 0, "min": 0, "max": 0, "p25": null, "p75": null, "mean": 0 } }, "deemed-domiciled fixed annual SDC": { "EUR": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "CGT primary-residence lifetime allowance": { "EUR": { "n": 1, "median": 85430, "min": 85430, "max": 85430, "p25": 85430, "p75": 85430, "mean": 85430 } }, "capital gains on shares and securities": { "%": { "n": 2, "median": 0, "min": 0, "max": 0, "p25": null, "p75": null, "mean": 0 } }, "dividends (SDC, domiciled, profits from 2026)": { "%": { "n": 2, "median": 5, "min": 5, "max": 5, "p25": null, "p75": null, "mean": 5 } }, "GESY (employee)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "gains on securities (exempt)": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } }, "foreign pension (flat-rate election over EUR 3,420)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "dividends (non-domiciled SDC)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "GESY on rental income": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "employee share options": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "social insurance (employer)": { "%": { "n": 2, "median": 8.8, "min": 8.8, "max": 8.8, "p25": null, "p75": null, "mean": 8.8 } }, "salary (50% new-resident exemption)": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "salary (50% exemption, remuneration above €55,000, 17 years)": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "salary (25% Minds in Cyprus exemption, capped at €25,000)": { "%": { "n": 1, "median": 25, "min": 25, "max": 25, "p25": 25, "p75": 25, "mean": 25 } }, "dividends (non-domiciled, GeSY only, subject to GeSY cap)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "foreign pension (elective flat rate above €5,000)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "dividends (domiciled, SDC on profits from 1 January 2026)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "dividends (domiciled, SDC on profits to 31 December 2025, distributions until 2031)": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "interest (domiciled, SDC on standard interest)": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "interest on government and corporate bonds (domiciled SDC)": { "%": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "crypto-asset disposals": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "approved employee stock options": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "salary, 50% exemption for first Cyprus employment over EUR 55,000": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "foreign pension, flat-rate option above EUR 5,000": { "%": { "n": 2, "median": 5, "min": 5, "max": 5, "p25": null, "p75": null, "mean": 5 } }, "interest, SDC reduced rate on approved securities and provident or social insurance funds": { "%": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "dividends, domiciled, from pre-2026 profits received by 31 Dec 2031": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "concealed dividend, SDC from 2026": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "GESY on dividends and interest": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "dividends, domiciled, SDC on post-2026 profits": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "GESY on dividends": { "%": { "n": 2, "median": 2.65, "min": 2.65, "max": 2.65, "p25": null, "p75": null, "mean": 2.65 } }, "dividends (SDC, non-domiciled)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "dividends (personal income tax, all residents)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "dividends (SDC, domiciled, pre-2026 profits, transitional to 31 Dec 2031)": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "foreign dividends (SDC, non-domiciled)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "dividends (SDC, domiciled, profits from 1 Jan 2026)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "interest (SDC, non-domiciled)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "rental income (SDC, all residents, from 2026)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "corporate income tax before distribution (from 2026)": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "interest (SDC, domiciled)": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "salary (top progressive rate, all residents)": { "%": { "n": 1, "median": 35, "min": 35, "max": 35, "p25": 35, "p75": 35, "mean": 35 } }, "dividend withholding tax": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "dividends (combined effective rate on distributed profit, non-dom)": { "%": { "n": 1, "median": 17.3, "min": 17.3, "max": 17.3, "p25": 17.3, "p75": 17.3, "mean": 17.3 } }, "interest on government and listed bonds (SDC, domiciled)": { "%": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "salary (50% exemption)": { "%": { "n": 2, "median": 50, "min": 50, "max": 50, "p25": null, "p75": null, "mean": 50 } }, "concealed distribution (SDC anti-avoidance)": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "crypto disposal profits": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "GESY (employee salary)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "GESY (pension)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "GESY (dividends, interest, rent)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "salary (50% first-employment exemption)": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "salary (20% exemption, capped EUR 8,550)": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "GHS/GESY contribution": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "capital gains on shares": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "capital gains on shares in Cyprus property-rich companies": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "crypto disposals": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "dividends (GHS, non-domiciled)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "GESY on salary (employee)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "corporate profits before distribution": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "GESY contribution on salary (employee)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "dividends (SDC)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } } }, "threshold and cap": { "salary 50% exemption threshold": { "EUR": { "n": 1, "median": 55000, "min": 55000, "max": 55000, "p25": 55000, "p75": 55000, "mean": 55000 } }, "2026 0% band upper limit": { "EUR": { "n": 1, "median": 22000, "min": 22000, "max": 22000, "p25": 22000, "p75": 22000, "mean": 22000 } }, "2026 band EUR 22,001-32,000": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "2026 third band upper limit": { "EUR": { "n": 1, "median": 42000, "min": 42000, "max": 42000, "p25": 42000, "p75": 42000, "mean": 42000 } }, "2026 band EUR 42,001-72,000": { "%": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } }, "2026 band above EUR 72,000": { "%": { "n": 1, "median": 35, "min": 35, "max": 35, "p25": 35, "p75": 35, "mean": 35 } }, "CGT lifetime exemption (general) from 2026": { "EUR": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "CGT lifetime exemption (primary residence) from 2026": { "EUR": { "n": 1, "median": 150000, "min": 150000, "max": 150000, "p25": 150000, "p75": 150000, "mean": 150000 } }, "salary income tax top band over EUR 72,000": { "%": { "n": 1, "median": 35, "min": 35, "max": 35, "p25": 35, "p75": 35, "mean": 35 } }, "CGT lifetime exemption (general)": { "EUR": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "CGT lifetime exemption (agricultural land, professional farmer)": { "EUR": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "CGT lifetime exemption (primary residence)": { "EUR": { "n": 1, "median": 150000, "min": 150000, "max": 150000, "p25": 150000, "p75": 150000, "mean": 150000 } }, "social insurance insurable earnings cap 2026": { "EUR": { "n": 1, "median": 68904, "min": 68904, "max": 68904, "p25": 68904, "p75": 68904, "mean": 68904 } }, "top band 35% above €72,000 (2026)": { "%": { "n": 1, "median": 35, "min": 35, "max": 35, "p25": 35, "p75": 35, "mean": 35 } }, "0% band up to €22,000 (2026)": { "EUR": { "n": 1, "median": 22000, "min": 22000, "max": 22000, "p25": 22000, "p75": 22000, "mean": 22000 } }, "CGT property-rich share threshold (from 1 January 2026; 50% before)": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "foreign employment exemption (more than 90 days abroad for non-resident employer)": { "day": { "n": 1, "median": 90, "min": 90, "max": 90, "p25": 90, "p75": 90, "mean": 90 } }, "reduced 3% SDC on interest where total income ≤ €12,000": { "EUR": { "n": 1, "median": 12000, "min": 12000, "max": 12000, "p25": 12000, "p75": 12000, "mean": 12000 } }, "CGT on shares: property share of market value, from 2026": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "CGT lifetime general exemption, from 2026": { "EUR": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "CGT lifetime primary residence exemption, from 2026": { "EUR": { "n": 1, "median": 150000, "min": 150000, "max": 150000, "p25": 150000, "p75": 150000, "mean": 150000 } }, "personal income tax 0% band upper limit, from 2026": { "EUR": { "n": 1, "median": 22000, "min": 22000, "max": 22000, "p25": 22000, "p75": 22000, "mean": 22000 } }, "maximum annual GESY on passive income": { "EUR": { "n": 1, "median": 4770, "min": 4770, "max": 4770, "p25": 4770, "p75": 4770, "mean": 4770 } }, "maximum annual GESY on dividends": { "EUR": { "n": 2, "median": 4770, "min": 4770, "max": 4770, "p25": null, "p75": null, "mean": 4770 } }, "GESY annual income cap": { "EUR": { "n": 1, "median": 180000, "min": 180000, "max": 180000, "p25": 180000, "p75": 180000, "mean": 180000 } }, "50% employment income exemption above EUR 55,000": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "non-dom extension fee per five-year period": { "EUR": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "PIT tax-free band (2026)": { "EUR": { "n": 1, "median": 22000, "min": 22000, "max": 22000, "p25": 22000, "p75": 22000, "mean": 22000 } }, "50% employment exemption duration": { "year": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "non-dom SDC exemption duration": { "year": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "50% exemption salary threshold": { "EUR": { "n": 1, "median": 55000, "min": 55000, "max": 55000, "p25": 55000, "p75": 55000, "mean": 55000 } }, "2026 income tax 30% band lower bound": { "EUR": { "n": 1, "median": 42001, "min": 42001, "max": 42001, "p25": 42001, "p75": 42001, "mean": 42001 } }, "2026 income tax 20% band lower bound": { "EUR": { "n": 1, "median": 22001, "min": 22001, "max": 22001, "p25": 22001, "p75": 22001, "mean": 22001 } }, "non-dom 5-year extension lump sum": { "EUR": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "social insurance maximum insurable earnings": { "EUR": { "n": 1, "median": 68904, "min": 68904, "max": 68904, "p25": 68904, "p75": 68904, "mean": 68904 } }, "50% exemption remuneration threshold": { "EUR": { "n": 1, "median": 55000, "min": 55000, "max": 55000, "p25": 55000, "p75": 55000, "mean": 55000 } }, "2026 30% band starts EUR 42,001 (third band 32,001-42,000 at 25%)": { "EUR": { "n": 1, "median": 42001, "min": 42001, "max": 42001, "p25": 42001, "p75": 42001, "mean": 42001 } }, "50% salary exemption minimum salary": { "EUR": { "n": 1, "median": 55000, "min": 55000, "max": 55000, "p25": 55000, "p75": 55000, "mean": 55000 } }, "20% salary exemption annual cap": { "EUR": { "n": 1, "median": 8550, "min": 8550, "max": 8550, "p25": 8550, "p75": 8550, "mean": 8550 } }, "CGT lifetime exemption, other disposals (2026)": { "EUR": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "CGT lifetime exemption, main residence (2026)": { "EUR": { "n": 1, "median": 150000, "min": 150000, "max": 150000, "p25": 150000, "p75": 150000, "mean": 150000 } }, "CGT lifetime exemption, agricultural land sold by a farmer (2026)": { "EUR": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "CGT lifetime exemption, primary residence": { "EUR": { "n": 1, "median": 150000, "min": 150000, "max": 150000, "p25": 150000, "p75": 150000, "mean": 150000 } }, "CGT lifetime exemption, other disposals": { "EUR": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "GHS annual contribution cap": { "EUR": { "n": 1, "median": 4770, "min": 4770, "max": 4770, "p25": 4770, "p75": 4770, "mean": 4770 } }, "GESY annual cap on dividends (non-domiciled)": { "EUR": { "n": 1, "median": 4770, "min": 4770, "max": 4770, "p25": 4770, "p75": 4770, "mean": 4770 } } }, "domiciled versus non-domiciled": { "non-domiciled dividends": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "deemed domicile after 17 of last 20 years": { "year": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "non-dom extension lump sum per five-year period (2026 reform)": { "EUR": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "maximum non-dom SDC exemption duration": { "year": { "n": 1, "median": 27, "min": 27, "max": 27, "p25": 27, "p75": 27, "mean": 27 } }, "non-dom SDC exemption period": { "year": { "n": 2, "median": 17, "min": 17, "max": 17, "p25": null, "p75": null, "mean": 17 } }, "years of non-residence to lose deemed domicile": { "year": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "maximum non-dom period with 5+5 extensions, from 2026": { "year": { "n": 1, "median": 27, "min": 27, "max": 27, "p25": 27, "p75": 27, "mean": 27 } }, "non-domiciled (dividend SDC)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "domiciled (dividend SDC, 2026)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "non-domiciled (interest SDC)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "domiciled (dividend SDC, profits from 2026)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "domiciled (interest SDC)": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "non-domiciled (SDC on dividends)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "domiciled (SDC on dividends, post-2026 profits)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "non-domiciled (dividends, SDC)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "domiciled (dividends, SDC)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "domiciled (dividends, SDC + GHS total)": { "%": { "n": 1, "median": 7.65, "min": 7.65, "max": 7.65, "p25": 7.65, "p75": 7.65, "mean": 7.65 } }, "non-domiciled (dividends, GESY only)": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } }, "domiciled (SDC on dividends, 2026)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } } }, "effective date": { "domiciled SDC on pre-2026 profits distributed by 31 Dec 2031": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } } } }, "rows": [ { "source": "Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "carried interest" }, "retrieved_at": "2026-11-07", "quote": "η οποία συνιστά αμοιβή απόδοσης (performance fee) υπόκειται σε φόρο συντελεστή ύψους οκτώ τοις εκατό (8%).", "source_class": "first-party-index", "text_sha256": "014bb71e641d4e773cfebba6a9de94cf3ba373741af68ce41a7c1006547368a2" }, { "source": "Cyprus - Individual - Other taxes", "url": "https://taxsummaries.pwc.com/cyprus/individual/other-taxes", "figure": "8.8%", "value": 8.8, "unit": "%", "vat": null, "axis": { "income type": "social insurance (employee)" }, "retrieved_at": "2026-11-07", "quote": "As of 1 January 2024, the employees' own contribution to the state-administered social insurance fund is 8.8% of their gross remuneration, with a maximum annual cap on insurable emoluments as of 1 January 2026 of EUR 68,904 (EUR 66,612 up to 31 December 2025).", "source_class": "secondary", "text_sha256": "cc5f3a5ad671c386d9f4d2187a33976cbd852fe50c3b4babb8c0670e867215e1" }, { "source": "Cyprus - Individual - Other taxes", "url": "https://taxsummaries.pwc.com/cyprus/individual/other-taxes", "figure": "16.6%", "value": 16.6, "unit": "%", "vat": null, "axis": { "income type": "social insurance (self-employed)" }, "retrieved_at": "2026-11-07", "quote": "As of 1 January 2024, the contributions of self-employed persons are 16.6% of their income (15.6% for 2019 through 2023).", "source_class": "secondary", "text_sha256": "cc5f3a5ad671c386d9f4d2187a33976cbd852fe50c3b4babb8c0670e867215e1" }, { "source": "Cyprus - Individual - Other taxes", "url": "https://taxsummaries.pwc.com/cyprus/individual/other-taxes", "figure": "EUR 180,000 ", "value": 180000, "unit": "EUR", "vat": null, "axis": { "income type": "GESY annual income cap" }, "retrieved_at": "2026-11-07", "quote": "GHS contributions are capped at EUR 180,000 annual income.", "source_class": "secondary", "text_sha256": "cc5f3a5ad671c386d9f4d2187a33976cbd852fe50c3b4babb8c0670e867215e1" }, { "source": "Cyprus - Individual - Other taxes", "url": "https://taxsummaries.pwc.com/cyprus/individual/other-taxes", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "capital gains on immovable property" }, "retrieved_at": "2026-11-07", "quote": "CGT at the rate of 20% is imposed on gains arising from the disposal of immovable property situated in Cyprus or the disposal of shares in companies that directly own Cyprus-situated immovable property.", "source_class": "secondary", "text_sha256": "cc5f3a5ad671c386d9f4d2187a33976cbd852fe50c3b4babb8c0670e867215e1" }, { "source": "Cyprus Personal Income Tax 2026: Rates, Brackets & Guide", "url": "https://ibccs.tax/blog/cyprus-personal-income-tax-2026/", "figure": "€22,000 ", "value": 22000, "unit": "EUR", "vat": null, "axis": { "income type": "salary tax-free threshold" }, "retrieved_at": "2026-11-07", "quote": "The tax-free threshold is €22,000 (chargeable annual income).", "source_class": "secondary", "text_sha256": "947e53aa9ca32e0fa957210c488762743858912774787ce9a6efde7b9edd87ae" }, { "source": "Cyprus Personal Income Tax 2026: Rates, Brackets & Guide", "url": "https://ibccs.tax/blog/cyprus-personal-income-tax-2026/", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "income type": "salary top marginal rate" }, "retrieved_at": "2026-11-07", "quote": "Cyprus uses progressive tax brackets (moving into a higher band does not tax your whole income at that rate). The top 35% band applies only to income above €72,000.", "source_class": "secondary", "text_sha256": "947e53aa9ca32e0fa957210c488762743858912774787ce9a6efde7b9edd87ae" }, { "source": "Cyprus Tax Reform 2026: Verified Rates and Changes", "url": "https://philippoulaw.com/articles/cyprus-tax-reform-2026/", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "income type": "corporate income tax" }, "retrieved_at": "2026-11-07", "quote": "The standard Cyprus corporate income-tax rate is 15% from tax year 2026.", "source_class": "secondary", "text_sha256": "5b2fff0f816d6d8a6ab737d3e83a71560180972101b24529533bda70016a6170" }, { "source": "Cyprus Tax Reform 2026: Verified Rates and Changes", "url": "https://philippoulaw.com/articles/cyprus-tax-reform-2026/", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY health contribution" }, "retrieved_at": "2026-11-07", "quote": "It remains within income-tax rules and can attract 2.65% GHS for an individual within the shared EUR 180,000 cap.", "source_class": "secondary", "text_sha256": "5b2fff0f816d6d8a6ab737d3e83a71560180972101b24529533bda70016a6170" }, { "source": "Cyprus 2026 Tax Reform Guide: Every Change Explained", "url": "https://koufettaslaw.com/cyprus-2026-tax-reform-complete-guide/", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "income type": "corporate income tax" }, "retrieved_at": "2026-11-07", "quote": "Corporate tax rose from 12.5% to 15%.", "source_class": "secondary", "text_sha256": "df5eda8f10434ccd0587af39dc61a7eda50c8cff44eb858980bca8983002cb70" }, { "source": "Cyprus 2026 Tax Reform Guide: Every Change Explained", "url": "https://koufettaslaw.com/cyprus-2026-tax-reform-complete-guide/", "figure": "€22,000.", "value": 22000, "unit": "EUR", "vat": null, "axis": { "income type": "salary tax-free threshold" }, "retrieved_at": "2026-11-07", "quote": "The personal tax-free threshold increased to €22,000.", "source_class": "secondary", "text_sha256": "df5eda8f10434ccd0587af39dc61a7eda50c8cff44eb858980bca8983002cb70" }, { "source": "Cyprus 50% Tax Exemption, €55k+, 17 Years", "url": "https://nexoracyprus.com/articles/cyprus-50-percent-high-earner-tax-exemption", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "income type": "50% expat exemption deduction" }, "retrieved_at": "2026-11-07", "quote": "Article 8(23A) of the Cyprus Income Tax Law gives qualifying individuals a 50% deduction from employment income when annual remuneration exceeds €55,000.", "source_class": "secondary", "text_sha256": "08aae7a36977d8b8d42dc5f62c91b0012b6a6e0dc896dfcfb4121bc0c08d7238" }, { "source": "Cyprus 50% Tax Exemption, €55k+, 17 Years", "url": "https://nexoracyprus.com/articles/cyprus-50-percent-high-earner-tax-exemption", "figure": "€55,000.", "value": 55000, "unit": "EUR", "vat": null, "axis": { "income type": "50% expat exemption threshold" }, "retrieved_at": "2026-11-07", "quote": "Annual remuneration from employment exercised in Cyprus exceeds €55,000.", "source_class": "secondary", "text_sha256": "08aae7a36977d8b8d42dc5f62c91b0012b6a6e0dc896dfcfb4121bc0c08d7238" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "€22,000.", "value": 22000, "unit": "EUR", "vat": null, "axis": { "income type": "salary tax-free threshold" }, "retrieved_at": "2026-11-07", "quote": "Tax-free threshold is now €22,000.", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "income type": "salary top marginal rate" }, "retrieved_at": "2026-11-07", "quote": "Above EUR 72,000: 35% on income above this threshold.", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY health contribution" }, "retrieved_at": "2026-11-07", "quote": "GESY is separate from income tax and applies to all Cyprus tax residents. Employees pay 2.65% on gross employment income.", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "4.70%", "value": 4.7, "unit": "%", "vat": null, "axis": { "income type": "GESY (self-employed)" }, "retrieved_at": "2026-11-07", "quote": "Self-employed pay 4.70%.", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus - Individual - Income determination", "url": "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "foreign pension flat rate" }, "retrieved_at": "2026-11-07", "quote": "Pensions received from abroad for services rendered outside Cyprus are taxable at the flat rate of 5% on amounts in excess of EUR 5,000 (EUR 3,420 up to 31 December 2025).", "source_class": "secondary", "text_sha256": "4d2b3f547cd6cc648848067a2e0f6c1f5e53c7967caa345310063c2ace7786c8" }, { "source": "Cyprus - Individual - Income determination", "url": "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "widow(er) pension flat rate" }, "retrieved_at": "2026-11-07", "quote": "Cyprus source widow(er)’s pension is taxed at the flat rate of 20% on amounts over EUR 22,000 (on amounts over EUR 19,500 up to 31 December 2025).", "source_class": "secondary", "text_sha256": "4d2b3f547cd6cc648848067a2e0f6c1f5e53c7967caa345310063c2ace7786c8" }, { "source": "Cyprus - Individual - Income determination", "url": "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "termination payments over EUR 200,000" }, "retrieved_at": "2026-11-07", "quote": "The following income / benefits are taxed at the flat rate of 20% on amounts over EUR 200,000:", "source_class": "secondary", "text_sha256": "4d2b3f547cd6cc648848067a2e0f6c1f5e53c7967caa345310063c2ace7786c8" }, { "source": "Cyprus - Individual - Income determination", "url": "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "share options" }, "retrieved_at": "2026-11-07", "quote": "Benefits derived by employees and/or directors of a company in the form of share option rights or rights for acquisition of shares are subject to a flat tax rate of 8% (certain conditions must be met for the flat tax rate of 8% to apply).", "source_class": "secondary", "text_sha256": "4d2b3f547cd6cc648848067a2e0f6c1f5e53c7967caa345310063c2ace7786c8" }, { "source": "Cyprus - Individual - Income determination", "url": "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "crypto gains" }, "retrieved_at": "2026-11-07", "quote": "Gains from cryptocurrency transactions should be subject to income tax at the flat rate of 8%.", "source_class": "secondary", "text_sha256": "4d2b3f547cd6cc648848067a2e0f6c1f5e53c7967caa345310063c2ace7786c8" }, { "source": "Cyprus - Individual - Income determination", "url": "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "carried interest" }, "retrieved_at": "2026-11-07", "quote": "Subject to conditions, their variable employment remuneration, which is effectively connected to the carried interest of the fund managing entity, may be subject to Cyprus tax at the flat rate of 8%, with a minimum tax liability of EUR 10,000 per annum.", "source_class": "secondary", "text_sha256": "4d2b3f547cd6cc648848067a2e0f6c1f5e53c7967caa345310063c2ace7786c8" }, { "source": "Cyprus - Individual - Income determination", "url": "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "rent deemed deduction" }, "retrieved_at": "2026-11-07", "quote": "Gross rental income, less a deemed deduction of 20% for buildings (in lieu of actual building repairs and related maintenance expenses), a deduction for capital allowances for buildings, and interest expense for the acquisition of the building/land, is subject to PIT under the normal PIT bands (see the Taxes on personal income section).", "source_class": "secondary", "text_sha256": "4d2b3f547cd6cc648848067a2e0f6c1f5e53c7967caa345310063c2ace7786c8" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Special Defence Contribution (SDC) on actual dividend distributions for domiciled residents was reduced from 17% to 5% (on dividends paid out of profits generated from 1 January 2026 onwards);", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "€180,000 ", "value": 180000, "unit": "EUR", "vat": null, "axis": { "income type": "GESY annual income cap" }, "retrieved_at": "2026-11-07", "quote": "The €180,000 annual cap on GeSY contributions applies to the individual's total GeSY-liable income, not to dividends alone.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Passive income taxation in Cyprus, An update", "url": "https://www.agplaw.com/passive-income-taxation-an-update/", "figure": "2,65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY health contribution" }, "retrieved_at": "2026-11-07", "quote": "Passive interest income of individuals is also subject to the General Health System (“GHS” – in Greek: Γενικό Σχέδιο Υγείας – ΓεΣΥ) contribution at the rate of 2,65%.", "source_class": "secondary", "text_sha256": "57076f73b5da5e54f620abba796299cebd77e46a7e3e9967f0f50ed9692dfe8b" }, { "source": "Passive income taxation in Cyprus, An update", "url": "https://www.agplaw.com/passive-income-taxation-an-update/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "dividends (pre-2026 profits, transitional)" }, "retrieved_at": "2026-11-07", "quote": "Dividends received from Cyprus tax resident companies out of profits earned up to 31 December 2025 remain taxed at the old rate of 17% if the dividend is received on or before 31 December 2031.", "source_class": "secondary", "text_sha256": "57076f73b5da5e54f620abba796299cebd77e46a7e3e9967f0f50ed9692dfe8b" }, { "source": "Passive income taxation in Cyprus, An update", "url": "https://www.agplaw.com/passive-income-taxation-an-update/", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "income type": "disguised dividends" }, "retrieved_at": "2026-11-07", "quote": "The tax reform introduces the concept of ‘disguised dividends’ for direct and indirect shareholders who are natural persons, subject to SDC at 10% (double the normal 5% rate).", "source_class": "secondary", "text_sha256": "57076f73b5da5e54f620abba796299cebd77e46a7e3e9967f0f50ed9692dfe8b" }, { "source": "Passive income taxation in Cyprus, An update", "url": "https://www.agplaw.com/passive-income-taxation-an-update/", "figure": "EUR250k", "value": 250000, "unit": "EUR", "vat": null, "axis": { "income type": "non-dom extension fee (five years)" }, "retrieved_at": "2026-11-07", "quote": "In certain cases where the individual’s non-dom status is based on having a domicile of origin outside Cyprus, the exclusion from SDC can be extended for up to to five-year periods on payment of a EUR250k fee per five-year period.", "source_class": "secondary", "text_sha256": "57076f73b5da5e54f620abba796299cebd77e46a7e3e9967f0f50ed9692dfe8b" }, { "source": "Special Defence Contribution for Individuals", "url": "https://www.cmarkou.com/tax/cyprus-tax-guide/special-defence-contribution-for-individuals/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Income Category SDC Rate (2026) Notes Dividends from Cyprus sources (domiciled individuals) 5% on gross Reduced from 17%.", "source_class": "secondary", "text_sha256": "f11f9cc2e8e59ef8eba030c077947fc4f646522fbe4dd5ac0fab61f3cb92b498" }, { "source": "Special Defence Contribution for Individuals", "url": "https://www.cmarkou.com/tax/cyprus-tax-guide/special-defence-contribution-for-individuals/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "dividends (pre-2026 profits, transitional)" }, "retrieved_at": "2026-11-07", "quote": "Pre-2026 profits: 17% if received by 31 Dec 2031", "source_class": "secondary", "text_sha256": "f11f9cc2e8e59ef8eba030c077947fc4f646522fbe4dd5ac0fab61f3cb92b498" }, { "source": "Special Defence Contribution for Individuals", "url": "https://www.cmarkou.com/tax/cyprus-tax-guide/special-defence-contribution-for-individuals/", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "income type": "disguised dividends" }, "retrieved_at": "2026-11-07", "quote": "Dividends – Disguised 10% on gross Double the standard rate.", "source_class": "secondary", "text_sha256": "f11f9cc2e8e59ef8eba030c077947fc4f646522fbe4dd5ac0fab61f3cb92b498" }, { "source": "Special Defence Contribution for Individuals", "url": "https://www.cmarkou.com/tax/cyprus-tax-guide/special-defence-contribution-for-individuals/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "interest (domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Interest income 17% on gross 3% rate applies to government bonds or if total income ≤€12,000.", "source_class": "secondary", "text_sha256": "f11f9cc2e8e59ef8eba030c077947fc4f646522fbe4dd5ac0fab61f3cb92b498" }, { "source": "Special Defence Contribution (SDC): A Complete Guide (Updated 2026 Reform)", "url": "https://www.easycorporate.com.cy/blog/special-defence-contribution", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Mainly, SDC on dividends has been reduced from 17% to 5% and SDC on rents has been abolished.", "source_class": "secondary", "text_sha256": "ff68e3e18584e6d5bb1a68970ea8a0e200167328a51dca852816e38d67c3b4a1" }, { "source": "Special Defence Contribution (SDC): A Complete Guide (Updated 2026 Reform)", "url": "https://www.easycorporate.com.cy/blog/special-defence-contribution", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY health contribution" }, "retrieved_at": "2026-11-07", "quote": "Alongside paying SDC on dividends, companies must also pay 2.65% GESY (Healthcare Contribution) on these dividends on the same date.", "source_class": "secondary", "text_sha256": "ff68e3e18584e6d5bb1a68970ea8a0e200167328a51dca852816e38d67c3b4a1" }, { "source": "Special Defence Contribution (SDC): A Complete Guide (Updated 2026 Reform)", "url": "https://www.easycorporate.com.cy/blog/special-defence-contribution", "figure": "3%", "value": 3, "unit": "%", "vat": null, "axis": { "income type": "interest (low-income and government bonds)" }, "retrieved_at": "2026-11-07", "quote": "Additionally, if your total annual income (including interest) is €12,000 or less, you can get a refund for any SDC that you paid (or was withheld from your income) over 3%.", "source_class": "secondary", "text_sha256": "ff68e3e18584e6d5bb1a68970ea8a0e200167328a51dca852816e38d67c3b4a1" }, { "source": "ΓεΣΥ", "url": "https://www.gesy.org.cy/en-us/hiofinancing", "figure": "€ 180,000.", "value": 180000, "unit": "EUR", "vat": null, "axis": { "income type": "GESY annual income cap" }, "retrieved_at": "2026-11-07", "quote": "For every natural person, the total maximum annual amount on which contributions will be paid is € 180,000.", "source_class": "primary-government", "text_sha256": "977a16429021723fab6b028c83a75512d6d35cb0ad0b4b9e520ae5a215765e21" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY health contribution" }, "retrieved_at": "2026-11-07", "quote": "The only personal charge left is the 2.65% GHS (GESY) contribution, capped at €180,000 of income a year – a maximum of €4,770.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Under the 2026 Tax Reform Law, with effect from 1 January 2026, it fell to 5% on profits generated from 1 January 2026 onwards.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "dividends (pre-2026 profits, transitional)" }, "retrieved_at": "2026-11-07", "quote": "A transitional rule preserves the 17% rate for dividends paid out of profits earned up to 31 December 2025 where they are distributed on or before 31 December 2031.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "dividends (non-domiciled)" }, "retrieved_at": "2026-11-07", "quote": "A transitional rule preserves the 17% rate for dividends paid out of profits earned up to 31 December 2025 where they are distributed on or before 31 December 2031. Non-doms pay 0%.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY health contribution" }, "retrieved_at": "2026-11-07", "quote": "And for individuals who structure things correctly, this means paying nothing beyond the modest General Healthcare System (GeSY) levy on passive income: 2.65% on dividends and interest, capped at an annual ceiling of €180,000 in assessable income.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "interest (domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Passive interest remains subject to SDC at 17% for domiciled individuals, with a reduced 3% rate applying to government bonds and listed securities from EU member states.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "€250,000, ", "value": 250000, "unit": "EUR", "vat": null, "axis": { "income type": "non-dom extension fee (five years)" }, "retrieved_at": "2026-11-07", "quote": "An individual may apply for a five-year extension by paying a one-off fee of €250,000, which covers the full period", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "€50,000, ", "value": 50000, "unit": "EUR", "vat": null, "axis": { "income type": "deemed-domiciled fixed annual SDC" }, "retrieved_at": "2026-11-07", "quote": "Under this arrangement, they pay a fixed annual SDC of €50,000, regardless of their actual income level, for a binding period of five consecutive years.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Special Defence Contribution on dividends was cut from 17% to 5%.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "income type": "corporate income tax" }, "retrieved_at": "2026-11-07", "quote": "Corporate income tax: 15% (was 12.5%).", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€22,000", "value": 22000, "unit": "EUR", "vat": null, "axis": { "income type": "salary tax-free threshold" }, "retrieved_at": "2026-11-07", "quote": "PIT tax-free threshold €19,500 €22,000", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€55,000", "value": 55000, "unit": "EUR", "vat": null, "axis": { "income type": "50% expat exemption threshold" }, "retrieved_at": "2026-11-07", "quote": "50% expat exemption salary threshold €100,000 €55,000", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus 50% Salary Exemption [2026 Guide]", "url": "https://www.cyprustaxlife.com/learn/salary-exemption-cyprus", "figure": "EUR 55,000.", "value": 55000, "unit": "EUR", "vat": null, "axis": { "income type": "50% expat exemption threshold" }, "retrieved_at": "2026-11-07", "quote": "The core eligibility requirement has two parts: the employee must not have been a Cyprus tax resident in any of the ten tax years immediately preceding the year of first employment in Cyprus, and the annual employment income must exceed EUR 55,000.", "source_class": "secondary", "text_sha256": "8d70655e75f376b1a86343477a210e469cac9335d875286103e2f261e047c027" }, { "source": "Cyprus 50% Salary Exemption [2026 Guide]", "url": "https://www.cyprustaxlife.com/learn/salary-exemption-cyprus", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "income type": "50% expat exemption deduction" }, "retrieved_at": "2026-11-07", "quote": "The 50% salary exemption and Non-Dom status are independent provisions that operate on different income streams, but they interact to create a very low effective total tax burden.", "source_class": "secondary", "text_sha256": "8d70655e75f376b1a86343477a210e469cac9335d875286103e2f261e047c027" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "€85,430 ", "value": 85430, "unit": "EUR", "vat": null, "axis": { "income type": "CGT primary-residence lifetime allowance" }, "retrieved_at": "2026-11-07", "quote": "Key exemptions: €85,430 lifetime allowance on your primary residence, €25,629 for agricultural land.", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "crypto gains" }, "retrieved_at": "2026-11-07", "quote": "Crypto gains are taxed at 8% (new flat rate, 2026).", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "capital gains on immovable property" }, "retrieved_at": "2026-11-07", "quote": "Cyprus charges capital gains tax (CGT) at 20% on profits from the disposal of immovable property located in Cyprus only.", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "capital gains on shares and securities" }, "retrieved_at": "2026-11-07", "quote": "Cyprus charges 0% capital gains tax on the disposal of shares and securities.", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "dividends (non-domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Non-Dom residents in Cyprus pay 0% Special Defence Contribution (SDC) on dividends.", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (SDC, domiciled, profits from 2026)" }, "retrieved_at": "2026-11-07", "quote": "From 1 Jan 2026: Corporate tax is 15%; dividend SDC is 5% for profits earned from 2026.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Tax Reform 2026: Verified Rates and Changes", "url": "https://philippoulaw.com/articles/cyprus-tax-reform-2026/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (SDC, domiciled, profits from 2026)" }, "retrieved_at": "2026-11-07", "quote": "Special Contribution for the Defence Law N.117(I)/2002, governs Special Defence Contribution; rental income ceased to be subject to SDC from 2026, while the 5% dividend rate applies to distributions from profits earned from 1 January 2026 subject to the transitional rules (law checked 2026-08-29) CyLaw consolidated text.", "source_class": "secondary", "text_sha256": "5b2fff0f816d6d8a6ab737d3e83a71560180972101b24529533bda70016a6170" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "EUR 55,000 ", "value": 55000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "salary 50% exemption threshold" }, "retrieved_at": "2026-11-07", "quote": "The 50% exemption applies to employment income above EUR 55,000 for the first 10 years.", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "non-domiciled dividends" }, "retrieved_at": "2026-11-07", "quote": "Non-Dom: dividends Not included in taxable income (0%)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "€22,000 ", "value": 22000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "2026 0% band upper limit" }, "retrieved_at": "2026-11-07", "quote": "Income tax by bracket Up to €22,000 (0%)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "threshold and cap": "2026 band EUR 22,001-32,000" }, "retrieved_at": "2026-11-07", "quote": "€22,001-€32,000 (20%)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "€42,000 ", "value": 42000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "2026 third band upper limit" }, "retrieved_at": "2026-11-07", "quote": "€32,001-€42,000 (25%)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "30%", "value": 30, "unit": "%", "vat": null, "axis": { "threshold and cap": "2026 band EUR 42,001-72,000" }, "retrieved_at": "2026-11-07", "quote": "€42,001-€72,000 (30%)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "threshold and cap": "2026 band above EUR 72,000" }, "retrieved_at": "2026-11-07", "quote": "Above €72,000 (35%)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "4%", "value": 4, "unit": "%", "vat": null, "axis": { "income type": "GESY (self-employed)" }, "retrieved_at": "2026-11-07", "quote": "Self-employed pay 4%.", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY (employee)" }, "retrieved_at": "2026-11-07", "quote": "Effective income tax rate: 10%. GESY (2.65% on EUR 40,000): EUR 1,060.", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": { "income type": "gains on securities (exempt)" }, "retrieved_at": "2026-11-07", "quote": "Capital gains tax: 20% on Cyprus property only; securities 100% exempt.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€30,000", "value": 30000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption (general) from 2026" }, "retrieved_at": "2026-11-07", "quote": "CGT lifetime exemption (general) €17,086 €30,000", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€150,000", "value": 150000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption (primary residence) from 2026" }, "retrieved_at": "2026-11-07", "quote": "CGT lifetime exemption (primary residence) €85,430 €150,000", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "threshold and cap": "salary income tax top band over EUR 72,000" }, "retrieved_at": "2026-11-07", "quote": "72,001+ 35%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "foreign pension (flat-rate election over EUR 3,420)" }, "retrieved_at": "2026-11-07", "quote": "Foreign pension income received by a Cyprus tax resident can elect to be taxed at a flat 5% on amounts exceeding €3,420 per year, or under the standard progressive bands — whichever is lower.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "dividends (non-domiciled SDC)" }, "retrieved_at": "2026-11-07", "quote": "0% for non-doms (SDC-exempt for 17 consecutive years, extendable via two 5-year paid extensions).", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY on rental income" }, "retrieved_at": "2026-11-07", "quote": "Rental income is now taxed only under the personal income tax bands (typically on 80% of gross after a 20% notional deduction, or on actual allowable expenses), plus GESY at 2.65%.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "employee share options" }, "retrieved_at": "2026-11-07", "quote": "The same 8% flat rate applies to gains from approved employee share-option schemes (previously taxed at the progressive bands up to 35%).", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€30,000 ", "value": 30000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption (general)" }, "retrieved_at": "2026-11-07", "quote": "EXEMPTION TYPE LIFETIME LIMIT General €30,000 (was €17,086)", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€50,000 ", "value": 50000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption (agricultural land, professional farmer)" }, "retrieved_at": "2026-11-07", "quote": "Agricultural land (professional farmer) €50,000 (was €25,629)", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€150,000 ", "value": 150000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption (primary residence)" }, "retrieved_at": "2026-11-07", "quote": "Primary residence €150,000 (was €85,430)", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€68,904 ", "value": 68904, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "social insurance insurable earnings cap 2026" }, "retrieved_at": "2026-11-07", "quote": "Social insurance is capped at €68,904 of annual earnings in 2026; GESY is capped at €180,000.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "8.8%", "value": 8.8, "unit": "%", "vat": null, "axis": { "income type": "social insurance (employee)" }, "retrieved_at": "2026-11-07", "quote": "PAYER RATE Employee 8.8%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "8.8%", "value": 8.8, "unit": "%", "vat": null, "axis": { "income type": "social insurance (employer)" }, "retrieved_at": "2026-11-07", "quote": "Employer 8.8%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus 50% Salary Exemption [2026 Guide]", "url": "https://www.cyprustaxlife.com/learn/salary-exemption-cyprus", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "income type": "salary (50% new-resident exemption)" }, "retrieved_at": "2026-11-07", "quote": "Cyprus residents who first start employment in Cyprus after at least 10 years of non-residency can exempt 50% of employment income exceeding EUR 100,000 for up to 10 years, under Article 8(23A) of the Income Tax Law.", "source_class": "secondary", "text_sha256": "8d70655e75f376b1a86343477a210e469cac9335d875286103e2f261e047c027" }, { "source": "Cyprus Personal Income Tax 2026: Rates, Brackets & Guide", "url": "https://ibccs.tax/blog/cyprus-personal-income-tax-2026/", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "threshold and cap": "top band 35% above €72,000 (2026)" }, "retrieved_at": "2026-11-07", "quote": "The top 35% band applies only to income above €72,000.", "source_class": "secondary", "text_sha256": "947e53aa9ca32e0fa957210c488762743858912774787ce9a6efde7b9edd87ae" }, { "source": "Cyprus Personal Income Tax 2026: Rates, Brackets & Guide", "url": "https://ibccs.tax/blog/cyprus-personal-income-tax-2026/", "figure": "€22,000 ", "value": 22000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "0% band up to €22,000 (2026)" }, "retrieved_at": "2026-11-07", "quote": "In 2026, the first €22,000 of chargeable annual income is taxed at 0%.", "source_class": "secondary", "text_sha256": "947e53aa9ca32e0fa957210c488762743858912774787ce9a6efde7b9edd87ae" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "17 years", "value": 17, "unit": "year", "vat": null, "axis": { "domiciled versus non-domiciled": "deemed domicile after 17 of last 20 years" }, "retrieved_at": "2026-11-07", "quote": "An individual who does not have a \"Domicile of Origin\" in Cyprus is only considered to be domiciled in Cyprus for tax purposes when the individual has been a tax resident of Cyprus for a period of at least 17 years out of the last 20 years before the tax year in question.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "threshold and cap": "CGT property-rich share threshold (from 1 January 2026; 50% before)" }, "retrieved_at": "2026-11-07", "quote": "Shares whose market value derives more than 20% (50% before 1 January 2026) from immovable property located in Cyprus are subject to capital gains tax, but remain exempt from income tax.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "income type": "salary (50% exemption, remuneration above €55,000, 17 years)" }, "retrieved_at": "2026-11-07", "quote": "An individual who is employed in Cyprus and whose annual remuneration exceeds €55,000 will benefit from a 50% income tax exemption on their qualifying employment income in Cyprus for a period of 17 years, provided they were not a tax resident of Cyprus, and had not been employed in Cyprus, for at least 15 consecutive tax years prior to commencing their employment.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "25%", "value": 25, "unit": "%", "vat": null, "axis": { "income type": "salary (25% Minds in Cyprus exemption, capped at €25,000)" }, "retrieved_at": "2026-11-07", "quote": "The exemption is 25% of the qualifying income, capped at €25,000 per tax year, and runs for the year of commencement plus the six following tax years.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "90 days", "value": 90, "unit": "day", "vat": null, "axis": { "threshold and cap": "foreign employment exemption (more than 90 days abroad for non-resident employer)" }, "retrieved_at": "2026-11-07", "quote": "Income from employment carried out outside Cyprus for a non-resident employer is exempt from Cyprus income tax, provided that the total such employment exceeds 90 days in the tax year.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "€250,000 ", "value": 250000, "unit": "EUR", "vat": null, "axis": { "domiciled versus non-domiciled": "non-dom extension lump sum per five-year period (2026 reform)" }, "retrieved_at": "2026-11-07", "quote": "Under the 2026 tax reform, an individual whose domicile of origin is outside Cyprus may choose to extend the regime for two consecutive five-year periods by paying a lump sum of €250,000 per period.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "27 years", "value": 27, "unit": "year", "vat": null, "axis": { "domiciled versus non-domiciled": "maximum non-dom SDC exemption duration" }, "retrieved_at": "2026-11-07", "quote": "This gives a potential maximum of 27 years of non-dom SDC exemption.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "dividends (non-domiciled, GeSY only, subject to GeSY cap)" }, "retrieved_at": "2026-11-07", "quote": "2.65% GeSY contribution applies, subject to the annual GeSY cap on the individual's total liable income.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "foreign pension (elective flat rate above €5,000)" }, "retrieved_at": "2026-11-07", "quote": "The individual may elect annually between the standard progressive income tax rates and a flat 5% rate on the portion exceeding €5,000 per year.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (domiciled, SDC on profits from 1 January 2026)" }, "retrieved_at": "2026-11-07", "quote": "5% for dividends distributed from company profits generated from 1 January 2026 onwards.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "dividends (domiciled, SDC on profits to 31 December 2025, distributions until 2031)" }, "retrieved_at": "2026-11-07", "quote": "17% for dividends distributed from company profits generated up to 31 December 2025 (this transitional rate applies to distributions made until 31 December 2031).", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "interest (domiciled, SDC on standard interest)" }, "retrieved_at": "2026-11-07", "quote": "17% for dividends distributed from company profits generated up to 31 December 2025 (this transitional rate applies to distributions made until 31 December 2031). 17% on standard interest.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "3%", "value": 3, "unit": "%", "vat": null, "axis": { "income type": "interest on government and corporate bonds (domiciled SDC)" }, "retrieved_at": "2026-11-07", "quote": "3% on interest from government and corporate bonds.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "€12,000, ", "value": 12000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "reduced 3% SDC on interest where total income ≤ €12,000" }, "retrieved_at": "2026-11-07", "quote": "Where a person's total annual income (including interest) does not exceed €12,000, the effective SDC rate on interest income is reduced to 3% instead of 17%.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "crypto-asset disposals" }, "retrieved_at": "2026-11-07", "quote": "Profits from the disposal of crypto-assets by both individuals and companies (including sales, exchanges, donations, or use as payment) are taxed at a flat rate of 8%.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "approved employee stock options" }, "retrieved_at": "2026-11-07", "quote": "Benefits from approved employee stock option schemes, when granted as employment income, are taxed at a flat rate of 8%, subject to statutory conditions and limits.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "threshold and cap": "CGT on shares: property share of market value, from 2026" }, "retrieved_at": "2026-11-07", "quote": "The 2026 reform expanded CGT to disposals of shares in companies where at least 20% of the company's market value derives (directly or indirectly) from Cypriot real estate.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "€30,000 ", "value": 30000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime general exemption, from 2026" }, "retrieved_at": "2026-11-07", "quote": "General exemption for disposals of immovable property: €30,000 (previously €17,086).", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "€150,000 ", "value": 150000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime primary residence exemption, from 2026" }, "retrieved_at": "2026-11-07", "quote": "Disposal of a primary residence, subject to continuous occupation conditions: €150,000 (previously €85,430).", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "capital gains on immovable property" }, "retrieved_at": "2026-11-07", "quote": "Capital gains tax (20%) on disposals of Cyprus-situated immovable property and of shares in unlisted companies deriving at least 20% of their market value from such property, subject to the lifetime exemptions described above.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "17 years", "value": 17, "unit": "year", "vat": null, "axis": { "domiciled versus non-domiciled": "non-dom SDC exemption period" }, "retrieved_at": "2026-11-07", "quote": "Most expats arriving from outside Cyprus qualify as non-domiciled and benefit from SDC exemption on dividends, interest, and (before 1 January 2026) rental income for 17 years, with an optional extension.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "income type": "salary, 50% exemption for first Cyprus employment over EUR 55,000" }, "retrieved_at": "2026-11-07", "quote": "Expats taking up their first employment in Cyprus with annual remuneration exceeding €55,000 may qualify for a 50% income tax exemption on their salary income for up to 17 years, provided they were not Cyprus tax residents and were not employed in Cyprus for at least 15 consecutive tax years before starting employment.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Cyprus tax residency and non domicile rules explained 2026", "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "foreign pension, flat-rate option above EUR 5,000" }, "retrieved_at": "2026-11-07", "quote": "Expats receiving a pension from other countries for services rendered abroad may choose annually to be taxed either at normal progressive rates or at a flat 5% on the portion of the pension exceeding €5,000 per year.", "source_class": "secondary", "text_sha256": "0925e0f7f826f724b1328d86c686a705adf3ea16c7096fcd95c8aae071588208" }, { "source": "Passive income taxation in Cyprus, An update", "url": "https://www.agplaw.com/passive-income-taxation-an-update/", "figure": "3%", "value": 3, "unit": "%", "vat": null, "axis": { "income type": "interest, SDC reduced rate on approved securities and provident or social insurance funds" }, "retrieved_at": "2026-11-07", "quote": "e organisation, or from an approved provident fund or social insurance fund, continue to be subject to the Special Defence Contribution (“SDC”) reduced rate of 3%.", "source_class": "secondary", "text_sha256": "57076f73b5da5e54f620abba796299cebd77e46a7e3e9967f0f50ed9692dfe8b" }, { "source": "Passive income taxation in Cyprus, An update", "url": "https://www.agplaw.com/passive-income-taxation-an-update/", "figure": "20 years", "value": 20, "unit": "year", "vat": null, "axis": { "domiciled versus non-domiciled": "years of non-residence to lose deemed domicile" }, "retrieved_at": "2026-11-07", "quote": "Once the Cyprus domicile is acquired for SDC purposes, it is retained unless the person remains non-tax resident of Cyprus for an uninterrupted period of 20 years.", "source_class": "secondary", "text_sha256": "57076f73b5da5e54f620abba796299cebd77e46a7e3e9967f0f50ed9692dfe8b" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "capital gains on immovable property" }, "retrieved_at": "2026-11-07", "quote": "It is also worth noting that capital gains from the sale of shares, bonds and other securities remain exempt from taxation in Cyprus for all residents, not just those with non-dom classification. The only exception involves immovable property situated on the island, where gains are subject to a 20% capital gains levy.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "17 years", "value": 17, "unit": "year", "vat": null, "axis": { "domiciled versus non-domiciled": "non-dom SDC exemption period" }, "retrieved_at": "2026-11-07", "quote": "The SDC exemption runs for 17 years from the date an individual first becomes a tax resident.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "27 years", "value": 27, "unit": "year", "vat": null, "axis": { "domiciled versus non-domiciled": "maximum non-dom period with 5+5 extensions, from 2026" }, "retrieved_at": "2026-11-07", "quote": "The total possible duration of the SDC exemption, therefore, stretches to 27 years (17 + 5 + 5)", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "€22,000 ", "value": 22000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "personal income tax 0% band upper limit, from 2026" }, "retrieved_at": "2026-11-07", "quote": "Personal income, first bracket €0 to €19,500 at 0% €0 to €22,000 at 0%", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "dividends, domiciled, from pre-2026 profits received by 31 Dec 2031" }, "retrieved_at": "2026-11-07", "quote": "Dividends sourced from profits earned before 1 January 2026 are still subject to the old 17% SDC rate for domiciled individuals, provided those distributions are received on or before 31 December 2031.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "income type": "concealed dividend, SDC from 2026" }, "retrieved_at": "2026-11-07", "quote": "A word of caution here: the 2026 reform introduced concealed dividend rules that apply a 10% SDC rate to value transferred from a company to its shareholders (or connected persons) without being formally declared as a distribution.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY on dividends and interest" }, "retrieved_at": "2026-11-07", "quote": "The rate is 2.65% on dividend and interest income, applied on the gross amount and capped at an annual income threshold of €180,000.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "€4,770 ", "value": 4770, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "maximum annual GESY on passive income" }, "retrieved_at": "2026-11-07", "quote": "This means the maximum GeSY payment on passive income is €4,770 per year, regardless of how much an individual earns above that ceiling.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "foreign pension, flat-rate option above EUR 5,000" }, "retrieved_at": "2026-11-07", "quote": "Retirement lump sums are exempt from income obligations, and foreign pension income can be taxed at a flat 5% on amounts exceeding €5,000 under a special elective regime.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends, domiciled, SDC on post-2026 profits" }, "retrieved_at": "2026-11-07", "quote": "For individuals who are both Cyprus tax residents and domiciled on the island, dividends from post-2026 profits are subject to a 5% Special Defence Contribution and a 2.65% GeSY healthcare levy.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY on dividends" }, "retrieved_at": "2026-11-07", "quote": "The only compulsory charge is the 2.65% GeSY contribution, which itself is capped once your assessable income from all sources reaches €180,000 in a given year.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "figure": "€4,770 ", "value": 4770, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "maximum annual GESY on dividends" }, "retrieved_at": "2026-11-07", "quote": "Structurally, this means the maximum annual cost for a non-dom receiving unlimited dividends is €4,770 in healthcare contributions, making the island one of the most generous jurisdictions in the European Union for passive income recipients.", "source_class": "secondary", "text_sha256": "46b5ca0b186f5db220507bc3c9b77e30332c28737c0ddfe45681fb2b396e5285" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "€4,770 ", "value": 4770, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "maximum annual GESY on dividends" }, "retrieved_at": "2026-11-07", "quote": "Maximum GHS on dividends: €4,770 a year (€180,000 × 2.65%), if dividends are your only GHS-liable income.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "dividends (SDC, non-domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Personal – SDC Special Defence Contribution on the dividend 0% for non-doms", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "dividends (personal income tax, all residents)" }, "retrieved_at": "2026-11-07", "quote": "Personal – SDC Special Defence Contribution on the dividend 0% for non-doms Personal – income tax Personal income tax on the dividend 0% for all Cyprus tax residents", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY on dividends" }, "retrieved_at": "2026-11-07", "quote": "Personal – GHS General Healthcare System contribution on the gross dividend 2.65%, capped at €180,000 of income", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "€180,000 ", "value": 180000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "GESY annual income cap" }, "retrieved_at": "2026-11-07", "quote": "GHS contributions are capped at €180,000 of total liable income per person per year, aggregated across employment income, dividends, interest and rents.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "dividends (SDC, domiciled, pre-2026 profits, transitional to 31 Dec 2031)" }, "retrieved_at": "2026-11-07", "quote": "The transitional 17% rate runs to the end of 2031 and the sequencing of distributions matters.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "foreign dividends (SDC, non-domiciled)" }, "retrieved_at": "2026-11-07", "quote": "The exemption does not depend on where the paying company is incorporated. A non-dom receiving dividends from a UK, US, German or UAE company pays the same 0% SDC and the same capped 2.65% GHS.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (SDC, domiciled, profits from 1 Jan 2026)" }, "retrieved_at": "2026-11-07", "quote": "Charge Non-dom Cyprus-domiciled resident Change in 2026 SDC on dividends 0% 5% (17% transitional on pre-2026 profits until 31 December 2031) Cut from 17% to 5% for domiciled residents", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "interest (SDC, non-domiciled)" }, "retrieved_at": "2026-11-07", "quote": "SDC on interest 0% 17% Unchanged", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "rental income (SDC, all residents, from 2026)" }, "retrieved_at": "2026-11-07", "quote": "SDC on rental income 0% 0% Abolished for all residents", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "income type": "corporate income tax before distribution (from 2026)" }, "retrieved_at": "2026-11-07", "quote": "Corporate income tax 15% 15% Raised from 12.5%", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "income type": "interest (SDC, domiciled)" }, "retrieved_at": "2026-11-07", "quote": "SDC on interest remains 17% for domiciled residents and 0% for non-doms.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "income type": "salary (top progressive rate, all residents)" }, "retrieved_at": "2026-11-07", "quote": "Salary is taxed at the ordinary progressive rates (0% to 35%) for every Cyprus tax resident, non-dom or not.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "capital gains on shares and securities" }, "retrieved_at": "2026-11-07", "quote": "Cyprus charges 0% on the disposal of shares and securities, but that applies to all Cyprus tax residents.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "threshold and cap": "50% employment income exemption above EUR 55,000" }, "retrieved_at": "2026-11-07", "quote": "One correction worth making, because it circulates widely: the 50% income tax exemption on employment income above €55,000 is not mutually exclusive with non-dom status.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "non-domiciled (dividend SDC)" }, "retrieved_at": "2026-11-07", "quote": "The 50% exemption may apply on qualifying first employment above €55,000, for up to 17 years Dividends – SDC 0%", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY on dividends" }, "retrieved_at": "2026-11-07", "quote": "Dividends – GHS 2.65%, capped (maximum €4,770 a year)", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "dividend withholding tax" }, "retrieved_at": "2026-11-07", "quote": "Dividends – GHS 2.65%, capped (maximum €4,770 a year) Withholding tax on the dividend 0% – Cyprus applies none, to residents or non-residents", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "17.3%", "value": 17.3, "unit": "%", "vat": null, "axis": { "income type": "dividends (combined effective rate on distributed profit, non-dom)" }, "retrieved_at": "2026-11-07", "quote": "Combined effective rate on distributed profit about 17.3%, falling towards 15% above the GHS cap", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "€4,770 ", "value": 4770, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "maximum annual GESY on dividends" }, "retrieved_at": "2026-11-07", "quote": "The maximum payable on dividends is €4,770 annually.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "domiciled (dividend SDC, 2026)" }, "retrieved_at": "2026-11-07", "quote": "On dividends, yes – the domiciled rate fell from 17% to 5%, narrowing the gap from 17 percentage points to 5.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "non-domiciled (interest SDC)" }, "retrieved_at": "2026-11-07", "quote": "On interest, no: the domiciled rate is still 17% and non-doms still pay 0%.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "€250,000 ", "value": 250000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "non-dom extension fee per five-year period" }, "retrieved_at": "2026-11-07", "quote": "Since the 2026 reform you can buy additional time at €250,000 per five-year period, for up to two periods, to a maximum of 27 years.", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus - Individual - Taxes on personal income", "url": "https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "domiciled (dividend SDC, profits from 2026)" }, "retrieved_at": "2026-11-07", "quote": "For dividend (SDC rate of 17% for profits of tax years up to 2025, including certain grandfathering provisions, or 5% for profits of tax years as of 2026) and interest income (SDC rate of 1", "source_class": "secondary", "text_sha256": "a394c8cbee5d832c7485e2cb064a6d0d8a911aa6e583d3d928fd4b8b95a7fd8b" }, { "source": "Cyprus - Individual - Taxes on personal income", "url": "https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "domiciled (interest SDC)" }, "retrieved_at": "2026-11-07", "quote": "% for profits of tax years up to 2025, including certain grandfathering provisions, or 5% for profits of tax years as of 2026) and interest income (SDC rate of 17%, except for interest income earned from Cyprus (and as of 1 January 2026, another Member State of the European Union) government bonds, Cyprus and foreign corp", "source_class": "secondary", "text_sha256": "a394c8cbee5d832c7485e2cb064a6d0d8a911aa6e583d3d928fd4b8b95a7fd8b" }, { "source": "Cyprus - Individual - Taxes on personal income", "url": "https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income", "figure": "3%", "value": 3, "unit": "%", "vat": null, "axis": { "income type": "interest on government and listed bonds (SDC, domiciled)" }, "retrieved_at": "2026-11-07", "quote": ", another Member State of the European Union) state organisations or Cyprus or foreign local authorities listed on a recognised stock exchange, where a rate of 3% applies), SDC applies instead of PIT.", "source_class": "secondary", "text_sha256": "a394c8cbee5d832c7485e2cb064a6d0d8a911aa6e583d3d928fd4b8b95a7fd8b" }, { "source": "Cyprus 50% Tax Exemption, €55k+, 17 Years", "url": "https://nexoracyprus.com/articles/cyprus-50-percent-high-earner-tax-exemption", "figure": "€22,000 ", "value": 22000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "PIT tax-free band (2026)" }, "retrieved_at": "2026-11-07", "quote": "The exemption can be combined with non-dom status (which removes SDC on dividends, interest and rental income), the 60-day tax-residency rule, and the standard PIT tax-free band (€19,500 in 2025 / €22,000 in 2026).", "source_class": "secondary", "text_sha256": "08aae7a36977d8b8d42dc5f62c91b0012b6a6e0dc896dfcfb4121bc0c08d7238" }, { "source": "Cyprus 50% Tax Exemption, €55k+, 17 Years", "url": "https://nexoracyprus.com/articles/cyprus-50-percent-high-earner-tax-exemption", "figure": "17 years", "value": 17, "unit": "year", "vat": null, "axis": { "threshold and cap": "50% employment exemption duration" }, "retrieved_at": "2026-11-07", "quote": "The exemption applies for 17 years from the year of first qualifying employment in Cyprus.", "source_class": "secondary", "text_sha256": "08aae7a36977d8b8d42dc5f62c91b0012b6a6e0dc896dfcfb4121bc0c08d7238" }, { "source": "Cyprus 50% Tax Exemption, €55k+, 17 Years", "url": "https://nexoracyprus.com/articles/cyprus-50-percent-high-earner-tax-exemption", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "income type": "salary (50% exemption)" }, "retrieved_at": "2026-11-07", "quote": "The 50% exemption applies only to employment income.", "source_class": "secondary", "text_sha256": "08aae7a36977d8b8d42dc5f62c91b0012b6a6e0dc896dfcfb4121bc0c08d7238" }, { "source": "Cyprus 50% Tax Exemption, €55k+, 17 Years", "url": "https://nexoracyprus.com/articles/cyprus-50-percent-high-earner-tax-exemption", "figure": "17 years", "value": 17, "unit": "year", "vat": null, "axis": { "threshold and cap": "non-dom SDC exemption duration" }, "retrieved_at": "2026-11-07", "quote": "Those classes of income are addressed by non-dom status, which exempts qualifying individuals from SDC on worldwide dividends, interest, and (until 2025) rental income for 17 years.", "source_class": "secondary", "text_sha256": "08aae7a36977d8b8d42dc5f62c91b0012b6a6e0dc896dfcfb4121bc0c08d7238" }, { "source": "Cyprus 50% Tax Exemption, €55k+, 17 Years", "url": "https://nexoracyprus.com/articles/cyprus-50-percent-high-earner-tax-exemption", "figure": "€55,000 ", "value": 55000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "50% exemption salary threshold" }, "retrieved_at": "2026-11-07", "quote": "Cyprus employment contract showing remuneration > €55,000 per annum", "source_class": "secondary", "text_sha256": "08aae7a36977d8b8d42dc5f62c91b0012b6a6e0dc896dfcfb4121bc0c08d7238" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "EUR 42,001", "value": 42001, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "2026 income tax 30% band lower bound" }, "retrieved_at": "2026-11-07", "quote": "34 pages + Excel · €25 See what’s inside → Key Facts 2026 EUR 0-22,000 0% EUR 22,001-32,000 20% EUR 32,001-42,000 25% EUR 42,001-72,000 30% Above EUR 72,000 35% Non-Dom: dividends Not included in taxable income (0%)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "EUR 22,001", "value": 22001, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "2026 income tax 20% band lower bound" }, "retrieved_at": "2026-11-07", "quote": "34 pages + Excel · €25 See what’s inside → Key Facts 2026 EUR 0-22,000 0% EUR 22,001-32,000 20% EUR 32,001-42,000 25% EUR 42,001-72,000 30% Above EUR 72,000 35% Non-Dom: dividends Not included in taxable income (0%) Non-Dom: GHS on dividends 2.65% (separate from income tax)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "non-domiciled (SDC on dividends)" }, "retrieved_at": "2026-11-07", "quote": "€50,000 Of Annual Dividends Non-dom Cyprus-domiciled resident SDC on dividends €0 (0%) €2,500 (5%) GHS contribution €1,325 (2.65%) €1,325 (2.65%) Personal income tax on dividends €0 €0", "source_class": "secondary", "text_sha256": "f78736dfbe5875732777596a79d04e269f9b72be26e3f6e49a6173fe55459b82" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "domiciled (SDC on dividends, post-2026 profits)" }, "retrieved_at": "2026-11-07", "quote": "SDC on dividends: 5% for doms (was 17%); 0% for non-doms for 17–27 years.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€250k", "value": 250000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "non-dom 5-year extension lump sum" }, "retrieved_at": "2026-11-07", "quote": "Non-dom duration 17 years 17 + 5 + 5 years (€250k per 5-year extension)", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "effective date": "domiciled SDC on pre-2026 profits distributed by 31 Dec 2031" }, "retrieved_at": "2026-11-07", "quote": "Non-domiciled residents 0% 0% Unchanged — non-dom regime preserved Cyprus-domiciled (pre-2026 profits) 17% 17% Until 31 December 2031, then 5%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "income type": "concealed distribution (SDC anti-avoidance)" }, "retrieved_at": "2026-11-07", "quote": "A new targeted anti-avoidance rule applies where value is transferred to shareholders or connected persons in substance as a concealed distribution: a 10% SDC can apply in those cases.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "crypto disposal profits" }, "retrieved_at": "2026-11-07", "quote": "Crypto-assets fall outside CGT, but they are no longer untaxed: from 1 January 2026 the reform introduced a dedicated flat 8% income tax on profits from the disposal of crypto-assets.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "16.6%", "value": 16.6, "unit": "%", "vat": null, "axis": { "income type": "social insurance (self-employed)" }, "retrieved_at": "2026-11-07", "quote": "Self-employed 16.6%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€68,904 ", "value": 68904, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "social insurance maximum insurable earnings" }, "retrieved_at": "2026-11-07", "quote": "Applied on gross earnings up to a cap of €68,904 per yearin 2026 (maximum insurable earnings ceiling, up from €62,868 in 2025).", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY (employee salary)" }, "retrieved_at": "2026-11-07", "quote": "PAYER RATE Employee 2.65%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "4.00%", "value": 4, "unit": "%", "vat": null, "axis": { "income type": "GESY (self-employed)" }, "retrieved_at": "2026-11-07", "quote": "Self-employed 4.00%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY (pension)" }, "retrieved_at": "2026-11-07", "quote": "Pensioners 2.65%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY (dividends, interest, rent)" }, "retrieved_at": "2026-11-07", "quote": "Passive income (dividends, interest, rent) 2.65%", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€180,000 ", "value": 180000, "unit": "EUR", "vat": null, "axis": { "income type": "GESY annual income cap" }, "retrieved_at": "2026-11-07", "quote": "GESY is capped on total income of €180,000 per year.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "income type": "salary (50% first-employment exemption)" }, "retrieved_at": "2026-11-07", "quote": "Individuals taking up first employment in Cyprus on or after 1 January 2022 can claim a 50% income tax exemption on Cyprus employment income for 17 tax years, provided:", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "€55,000 ", "value": 55000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "50% exemption remuneration threshold" }, "retrieved_at": "2026-11-07", "quote": "Annual remuneration from the Cyprus employment exceeds €55,000 (threshold lowered from €100,000 under the 2026 reform); and", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "salary (20% exemption, capped EUR 8,550)" }, "retrieved_at": "2026-11-07", "quote": "A separate 20% exemption (capped at €8,550) applies for lower-income cases.", "source_class": "secondary", "text_sha256": "b14a1a62f5d11930f85761739663444434b5de9dc886954cef8572615c6e1c9d" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "EUR 42,001", "value": 42001, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "2026 30% band starts EUR 42,001 (third band 32,001-42,000 at 25%)" }, "retrieved_at": "2026-11-07", "quote": "13 pages + CSV · €19 See what’s inside → Key Facts 2026 EUR 0-22,000 0% EUR 22,001-32,000 20% EUR 32,001-42,000 25% EUR 42,001-72,000 30% Above EUR 72,000 35% Non-Dom: dividends Not included in taxable income (0%)", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GHS/GESY contribution" }, "retrieved_at": "2026-11-07", "quote": "Tax year 1 January to 31 December Income Tax Calculator (2026) Annual gross income (EUR) Salary / employment Dividends (Non-Dom) Income tax by bracket Up to €22,000 (0%) €0 €22,001-€32,000 (20%) €2,000 €32,001-€42,000 (25%) €2,500 €42,001-€72,000 (30%) €2,400 Above €72,000 (35%) €0 Total income tax €6,900 GHS / GESY (2.65%) €1,325 €8,225", "source_class": "secondary", "text_sha256": "6eb45d485fa1dd1583be1aa766ea4f7cca47399582ab32b1ed3be21fdf5a4961" }, { "source": "Cyprus 50% Salary Exemption [2026 Guide]", "url": "https://www.cyprustaxlife.com/learn/salary-exemption-cyprus", "figure": "EUR 55,000.", "value": 55000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "50% salary exemption minimum salary" }, "retrieved_at": "2026-11-07", "quote": "Each person must qualify independently based on their own ten-year non-residency history and their own salary exceeding EUR 55,000.", "source_class": "secondary", "text_sha256": "8d70655e75f376b1a86343477a210e469cac9335d875286103e2f261e047c027" }, { "source": "Cyprus 50% Salary Exemption [2026 Guide]", "url": "https://www.cyprustaxlife.com/learn/salary-exemption-cyprus", "figure": "€8,550 ", "value": 8550, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "20% salary exemption annual cap" }, "retrieved_at": "2026-11-07", "quote": "The 20% exemption (capped at €8,550 per year) applies to employees earning under €55,000 who were not Cyprus tax residents in the previous tax year.", "source_class": "secondary", "text_sha256": "8d70655e75f376b1a86343477a210e469cac9335d875286103e2f261e047c027" }, { "source": "Cyprus 50% Salary Exemption [2026 Guide]", "url": "https://www.cyprustaxlife.com/learn/salary-exemption-cyprus", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "income type": "salary (50% exemption)" }, "retrieved_at": "2026-11-07", "quote": "A qualifying employee-director of a Cyprus company can: (1) apply the 50% salary exemption to halve the taxable employment income, and (2) simultaneously claim Non-Dom status to eliminate SDC on dividends, interest, and rental income.", "source_class": "secondary", "text_sha256": "8d70655e75f376b1a86343477a210e469cac9335d875286103e2f261e047c027" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "€30,000", "value": 30000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption, other disposals (2026)" }, "retrieved_at": "2026-11-07", "quote": "Owner-occupied 5+ years Other property - €30,000", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "income type": "capital gains on shares" }, "retrieved_at": "2026-11-07", "quote": "Cyprus applies 0% capital gains tax on the disposal of shares in any company - listed or unlisted, Cyprus-incorporated or foreign.", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "capital gains on shares in Cyprus property-rich companies" }, "retrieved_at": "2026-11-07", "quote": "If you sell shares in a company whose assets consist mainly (more than 50%) of Cyprus immovable property at the time of disposal, the gain is treated as a disposal of immovable property and subject to 20% CGT on the underlying property gain.", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "EUR 150,000", "value": 150000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption, main residence (2026)" }, "retrieved_at": "2026-11-07", "quote": "Primary residence lifetime exemption EUR 150,000", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "EUR 50,000 ", "value": 50000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption, agricultural land sold by a farmer (2026)" }, "retrieved_at": "2026-11-07", "quote": "Primary residence lifetime exemption EUR 150,000 Agricultural land sold by a farmer EUR 50,000 (other disposals: EUR 30,000)", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "income type": "crypto disposals" }, "retrieved_at": "2026-11-07", "quote": "For cryptocurrency disposals, use our Cyprus Crypto Tax Calculator to calculate the 8% flat rate on your gains.", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "income type": "capital gains on immovable property" }, "retrieved_at": "2026-11-07", "quote": "CGT rate: 20% flat on the net gain after exemptions and allowable deductions (cost of acquisition, inflation adjustments, improvement costs).", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "EUR 150,000", "value": 150000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption, primary residence" }, "retrieved_at": "2026-11-07", "quote": "Key Facts 2026 Capital gains on shares and securities 0% Capital gains on crypto (Non-Dom) 0% Capital gains on Cyprus real estate 20% Capital gains on overseas property 0% Primary residence lifetime exemption EUR 150,000", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "figure": "EUR 30,000", "value": 30000, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "CGT lifetime exemption, other disposals" }, "retrieved_at": "2026-11-07", "quote": "Key Facts 2026 Capital gains on shares and securities 0% Capital gains on crypto (Non-Dom) 0% Capital gains on Cyprus real estate 20% Capital gains on overseas property 0% Primary residence lifetime exemption EUR 150,000 Agricultural land sold by a farmer EUR 50,000 (other disposals: EUR 30,000)", "source_class": "secondary", "text_sha256": "2acc40b99d093507ebbe89cf0529d2b89be953d768fe3278c0edb93c74b8a332" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "dividends (GHS, non-domiciled)" }, "retrieved_at": "2026-11-07", "quote": "Under Cyprus Non-Dom status, dividends are subject to only 2.65% GHS contribution with 0% income tax, compared to 26.375% in Germany, 30% in France, 28% in Portugal, and up to 39.35% in the UK (for higher-rate taxpayers including National Insurance).", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "non-domiciled (dividends, SDC)" }, "retrieved_at": "2026-11-07", "quote": "Non-Dom dividend income tax 0% (fully exempt from SDC)", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "EUR 4,770 ", "value": 4770, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "GHS annual contribution cap" }, "retrieved_at": "2026-11-07", "quote": "GHS annual cap EUR 4,770 (applied when income exceeds EUR 180,000)", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "domiciled (dividends, SDC)" }, "retrieved_at": "2026-11-07", "quote": "GHS annual cap EUR 4,770 (applied when income exceeds EUR 180,000) Standard resident: SDC 5% SDC on dividends (reduced from 17% in 2026 reform)", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "7.65%", "value": 7.65, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "domiciled (dividends, SDC + GHS total)" }, "retrieved_at": "2026-11-07", "quote": "Standard resident: total rate 5% SDC + 2.65% GHS = 7.65%", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "8.8%", "value": 8.8, "unit": "%", "vat": null, "axis": { "income type": "social insurance (employer)" }, "retrieved_at": "2026-11-07", "quote": "Employer Social Insurance contribution: 8.8% of salary", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY on salary (employee)" }, "retrieved_at": "2026-11-07", "quote": "Employer Social Insurance contribution: 8.8% of salary GHS on salary: 2.65% (employee) + 2.90% (employer)", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "income type": "corporate profits before distribution" }, "retrieved_at": "2026-11-07", "quote": "Corporate tax already paid: 15% on company profits", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "non-domiciled (dividends, GESY only)" }, "retrieved_at": "2026-11-07", "quote": "Corporate tax already paid: 15% on company profits Cyprus dividend tax (Non-Dom): only 2.65% GHS", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "EUR 4,770 ", "value": 4770, "unit": "EUR", "vat": null, "axis": { "threshold and cap": "GESY annual cap on dividends (non-domiciled)" }, "retrieved_at": "2026-11-07", "quote": "dividends 2.65% only GHS annual cap EUR 4,770 (applied when income exceeds EUR 180,000) Standard resident: SDC 5% SDC on dividends (reduced from 17% in 2026 reform) Standard resident: total rate 5% SDC + 2.65% GHS = 7.65% Non-resident withholding 0% EUR 50k dividends (Non-Dom) EUR 1,325 GHS tax EUR 100k dividends (Non-Dom) EUR 2,650 GHS tax EUR 200k+ dividends (Non-Dom) EUR 4,770 GHS tax (capped)", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "domiciled versus non-domiciled": "domiciled (SDC on dividends, 2026)" }, "retrieved_at": "2026-11-07", "quote": "Standard resident: SDC 5% SDC on dividends (reduced from 17% in 2026 reform) Standard resident: total rate 5% SDC + 2.65% GHS = 7.65% Non-resident withholding 0% EUR 50k dividends (Non-Dom) EUR 1,325 GHS tax EUR 100k dividends (Non-Dom) EUR 2,650 GHS tax EUR 200k+ dividends (Non-Dom) EUR 4,770 GHS tax (capped) FREE, NO COMMITMENT Moving to Cyprus or opening a company?", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "figure": "2.65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "income type": "GESY contribution on salary (employee)" }, "retrieved_at": "2026-11-07", "quote": "Salary component Employee Social Insurance contribution: 8.8% of salary Employer Social Insurance contribution: 8.8% of salary GHS on salary: 2.65% (employee) + 2.90% (employer) Income tax on salary: 0% on the first 19,500 EUR Dividend component Corporate tax already paid: 15% on company profits", "source_class": "secondary", "text_sha256": "9a6e97f7274f01dbf30bb53f69fcf027eb37b908f3d5d2deff5af102530b15b9" }, { "source": "Special Defence Contribution (SDC): A Complete Guide (Updated 2026 Reform)", "url": "https://www.easycorporate.com.cy/blog/special-defence-contribution", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "income type": "dividends (SDC)" }, "retrieved_at": "2026-11-07", "quote": "Although dividends are exempt from income tax, they are not tax free. There is a 5% SDC tax on profits distributed by companies to their shareholders.", "source_class": "secondary", "text_sha256": "ff68e3e18584e6d5bb1a68970ea8a0e200167328a51dca852816e38d67c3b4a1" } ], "not_published": [ { "source": "Cyprus - Individual - Residence", "url": "https://taxsummaries.pwc.com/cyprus/individual/residence", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Ο Περί Φορολογίας Κεφαλαιουχικών Κερδών Νόμος του 1980", "url": "https://www.cylaw.org/nomoi/enop/non-ind/1980_1_52/full.html", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Εισφορές Κοινωνικών Ασφαλίσεων από την 1η Ιανουαρίου 2024", "url": "https://www.gov.cy/ergasia-kai-koinonikes-asfaliseis/eisfores-koinonikon-asfaliseon-apo-tin-1i-ianouariou-2024/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Social Insurance Services", "url": "https://www.gov.cy/mlsi/en/social-insurance-services/", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "Έκτακτη Αμυντική Εισφορά (EAE)", "url": "https://www.gov.cy/mof-tax/documents/ektakti-amyntiki-eisfora-eae/", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "Homepage - Tax Department - Gov.cy", "url": "https://www.gov.cy/mof-tax/en/", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "Tax Residency/Domicility", "url": "https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Homepage - Tax For All - Gov.cy", "url": "https://www.gov.cy/mof-tfa/en/", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://gk-lawfirm.com/cyprus-tax-residency/", "label": "Cyprus tax residency and non domicile rules explained 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://ibccs.tax/blog/cyprus-personal-income-tax-2026/", "label": "Cyprus Personal Income Tax 2026: Rates, Brackets & Guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://koufettaslaw.com/cyprus-2026-tax-reform-complete-guide/", "label": "Cyprus 2026 Tax Reform Guide: Every Change Explained", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://nexoracyprus.com/articles/cyprus-50-percent-high-earner-tax-exemption", "label": "Cyprus 50% Tax Exemption, €55k+, 17 Years", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://philippoulaw.com/articles/cyprus-tax-reform-2026/", "label": "Cyprus Tax Reform 2026: Verified Rates and Changes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "label": "Cyprus - Individual - Income determination", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxsummaries.pwc.com/cyprus/individual/other-taxes", "label": "Cyprus - Individual - Other taxes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxsummaries.pwc.com/cyprus/individual/residence", "label": "Cyprus - Individual - Residence", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income", "label": "Cyprus - Individual - Taxes on personal income", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.agplaw.com/passive-income-taxation-an-update/", "label": "Passive income taxation in Cyprus, An update", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cmarkou.com/tax/cyprus-tax-guide/special-defence-contribution-for-individuals/", "label": "Special Defence Contribution for Individuals", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cylaw.org/nomoi/enop/non-ind/1980_1_52/full.html", "label": "Ο Περί Φορολογίας Κεφαλαιουχικών Κερδών Νόμος του 1980", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html", "label": "Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html", "label": "Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cyprustaxlife.com/learn/capital-gains-tax-cyprus", "label": "Capital Gains Tax Cyprus 2026: 0% on Shares, 20% on Property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cyprustaxlife.com/learn/dividend-tax", "label": "Dividend Tax Cyprus 2026: 0% for Non-Doms, Full Guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "label": "Cyprus Personal Income Tax 2026: Brackets, Rates + Calculator", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cyprustaxlife.com/learn/salary-exemption-cyprus", "label": "Cyprus 50% Salary Exemption [2026 Guide]", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.easycorporate.com.cy/blog/special-defence-contribution", "label": "Special Defence Contribution (SDC): A Complete Guide (Updated 2026 Reform)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gesy.org.cy/en-us/hiofinancing", "label": "ΓεΣΥ", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/ergasia-kai-koinonikes-asfaliseis/eisfores-koinonikon-asfaliseon-apo-tin-1i-ianouariou-2024/", "label": "Εισφορές Κοινωνικών Ασφαλίσεων από την 1η Ιανουαρίου 2024", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mlsi/en/social-insurance-services/", "label": "Social Insurance Services", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tax/documents/ektakti-amyntiki-eisfora-eae/", "label": "Έκτακτη Αμυντική Εισφορά (EAE)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tax/en/", "label": "Homepage - Tax Department - Gov.cy", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/", "label": "Tax Residency/Domicility", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tfa/en/", "label": "Homepage - Tax For All - Gov.cy", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ktc.com.cy/news/cyprus-non-dom-dividend-tax-sdc-exemption/", "label": "Cyprus Non-Dom Dividend Tax: The 0% SDC Exemption (2026)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.savvacyprus.com/cyprus-non-dom-regime-17-years-tax-free-dividends/", "label": "Cyprus Non-Dom Regime: 17 Years of Zero SDC on Dividends, Interest and Gains (2026)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.zenolegal.com/resources/cyprus-taxes-complete-guide-2026", "label": "Cyprus Taxes 2026: Complete Guide to Every Tax (Post-Reform)", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 20 of the 29 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 133 figures, never sentences; 748 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per income type per status (non-domiciled versus domiciled) per year, giving the EFFECTIVE rate after every exemption, threshold and cap - the number a calculator prints, which no single page states because it is assembled from four statutes and two contribution schemes; beside it the marginal rate on the next EUR 1,000 once the GESY ceiling binds (the point at which a Cyprus non-dom's dividend tax falls to zero), the crossover between taking salary and taking a dividend, and the published-figure disagreements the harvest surfaced (the 2026 third band reads EUR 42,000 on some pages and EUR 42,300 on others) resolved against the law and shown as resolved", "embed": "

0 to 100 percent

114 of 136 published figures (income type), Cyprus Nondom Rate Table, across 19 sources, read 7 November 2026

Source: cyprusnondomcalculator.com Cyprus Nondom Rate Table
" }