# Cyprus tax reform 2026: Cyprus Tax Change Series

> The Cyprus Tax Change Series carries 46 published figures read from 12 sources' own pages; the 45 published figures given by figure run from 0 to 50 percent, read 7 November 2026.

Cyprus Non-Dom Calculator · https://cyprusnondomcalculator.com/datasets/cyprus-tax-change-series/ · computed 2026-11-07

**Range by figure:** 0 to 50 % (range 0 to 50 %; 43 published figures; 13 of 15 sources read publish one).

13 of the 15 named sources read in full publish a figure; 2 publish none, read 7 November 2026.

## By figure and time

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| figure 20% expat exemption deduction | 20 % | 20 to 20 % | 1 |
| figure 25% expat exemption deduction | 25 % | 25 to 25 % | 1 |
| figure 50% expat exemption deduction | 50 % | 50 to 50 % | 1 |
| figure personal income tax tax-free band rate | 0 % | 0 to 0 % | 1 |
| figure corporate income tax | 15 % | 15 to 15 % | 2 |
| figure crypto gains flat rate | 8 % | 8 to 8 % | 5 |
| figure personal income tax top marginal rate | 35 % | 35 to 35 % | 1 |
| figure share options flat rate | 8 % | 8 to 8 % | 1 |
| figure termination payments over EUR 200,000 | 20 % | 20 to 20 % | 1 |
| figure SDC on dividends (domiciled) | 5 % | 5 to 5 % | 7 |
| figure SDC on dividends (pre-2026 profits) | 17 % | 17 to 17 % | 4 |
| figure SDC on disguised dividends | 10 % | 10 to 10 % | 1 |
| figure CGT: property share of a company's share value | 20 % | 20 to 20 % | 1 |
| figure non-dom paid extension (five years) | 250,000 EUR | 250,000 to 250,000 EUR | 3 |
| figure SDC on passive interest | 17 % | 17 to 17 % | 2 |
| figure GESY on passive income | 2.65 % | 2.65 to 2.65 % | 1 |
| figure SDC on dividends (non-domiciled) | 0 % | 0 to 0 % | 2 |
| figure SDC on qualifying bond interest | 3 % | 3 to 3 % | 1 |
| figure SDC on rental income | 0 % | 0 to 0 % | 1 |
| figure crypto gains rate | 8 % | 8 to 8 % | 1 |
| figure personal income tax-free threshold | 22,000 EUR | 22,000 to 22,000 EUR | 2 |
| figure foreign pension flat-rate threshold | 5,000 EUR | 5,000 to 5,000 EUR | 1 |
| figure non-dom extension fee (5-year block) | 250,000 EUR | 250,000 to 250,000 EUR | 1 |
| figure 50% employment exemption remuneration threshold | 55,000 EUR | 55,000 to 55,000 EUR | 1 |
| figure personal income tax top rate | 35 % | 35 to 35 % | 1 |
| figure SDC on dividends (domiciled, 2026+ profits) | 5 % | 5 to 5 % | 1 |
| figure SDC on dividends (pre-2026 profits, grandfathered) | 17 % | 17 to 17 % | 1 |
| figure SDC on government bond and provident fund interest | 3 % | 3 to 3 % | 1 |
| figure non-dom extension lump sum (SDC Law N.117(I)/2002 art. 3) | 250,000 EUR | 250,000 to 250,000 EUR | 1 |
| figure non-dom SDC extension lump sum | 250,000 EUR | 250,000 to 250,000 EUR | 1 |
| figure crypto-asset disposal gains rate | 8 % | 8 to 8 % | 1 |
| figure approved share-based payment scheme flat rate | 8 % | 8 to 8 % | 1 |
| figure crypto disposal gains rate | 8 % | 8 to 8 % | 1 |
| figure CGT general lifetime exemption | 30,000 EUR | 30,000 to 30,000 EUR | 1 |
| figure CGT lifetime exemption agricultural land disposal | 50,000 EUR | 50,000 to 50,000 EUR | 1 |
| figure CGT lifetime exemption primary residence disposal | 150,000 EUR | 150,000 to 150,000 EUR | 1 |
| time before 2026 reform | 17 % | 17 to 17 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Cyprus Non-Dom SDC Extension: The €250,000 Option](https://www.cmarkou.com/cyprus-non-dom-sdc-extension/) | 250,000 EUR | non-dom paid extension (five years) | 2026-11-07 |
| [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/) | 250,000 EUR | non-dom paid extension (five years) | 2026-11-07 |
| [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension) | 250,000 EUR | non-dom paid extension (five years) | 2026-11-07 |
| [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/) | 250,000 EUR | non-dom extension fee (5-year block) | 2026-11-07 |
| [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension) | 250,000 EUR | non-dom extension lump sum (SDC Law N.117(I)/2002 art. 3) | 2026-11-07 |
| [Cyprus Non-Dom SDC Extension: The €250,000 Option](https://www.cmarkou.com/cyprus-non-dom-sdc-extension/) | 250,000 EUR | non-dom SDC extension lump sum | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 150,000 EUR | CGT lifetime exemption primary residence disposal | 2026-11-07 |
| [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/) | 55,000 EUR | 50% employment exemption remuneration threshold | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 50,000 EUR | CGT lifetime exemption agricultural land disposal | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 30,000 EUR | CGT general lifetime exemption | 2026-11-07 |
| [A new era for Cyprus taxation: The key insights of the 2026 Cyprus tax reform](https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-the-key-insights-of-the-2026-cyprus-tax-reform/) | 22,000 EUR | personal income tax-free threshold | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 22,000 EUR | personal income tax-free threshold | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 5,000 EUR | foreign pension flat-rate threshold | 2026-11-07 |
| [Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html) | 50 % | 50% expat exemption deduction | 2026-11-07 |
| [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms) | 35 % | personal income tax top marginal rate | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 35 % | personal income tax top rate | 2026-11-07 |
| [Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html) | 25 % | 25% expat exemption deduction | 2026-11-07 |
| [Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html) | 20 % | 20% expat exemption deduction | 2026-11-07 |
| [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms) | 20 % | termination payments over EUR 200,000 | 2026-11-07 |
| [Ο Περί Φορολογίας Κεφαλαιουχικών Κερδών Νόμος του 1980](https://www.cylaw.org/nomoi/enop/non-ind/1980_1_52/full.html) | 20 % | CGT: property share of a company's share value | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 17 % | SDC on dividends (pre-2026 profits) | 2026-11-07 |
| [Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html) | 17 % | SDC on dividends (pre-2026 profits) | 2026-11-07 |
| [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/) | 17 % | SDC on dividends (pre-2026 profits) | 2026-11-07 |
| [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/) | 17 % | SDC on passive interest | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 17 % | SDC on passive interest | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 17 % | SDC on dividends (pre-2026 profits) | 2026-11-07 |
| [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension) | 17 % | before 2026 reform | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 17 % | SDC on passive interest | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 17 % | SDC on dividends (pre-2026 profits, grandfathered) | 2026-11-07 |
| [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms) | 15 % | corporate income tax | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 15 % | corporate income tax | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 10 % | SDC on disguised dividends | 2026-11-07 |
| [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms) | 8 % | crypto gains flat rate | 2026-11-07 |
| [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms) | 8 % | share options flat rate | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 8 % | crypto gains flat rate | 2026-11-07 |
| [Cyprus 2026 Tax Reform: 8% Crypto Tax, A New, Clear Regime for Digital Asset Investors!](https://paraschou.com.cy/cyprus-2026-tax-reform-8-crypto-tax-a-new-clear-regime-for-digital-asset-investors/) | 8 % | crypto gains flat rate | 2026-11-07 |
| [Cyprus 8% Crypto Tax: New Regime for Gains on Crypto Assets from 2026](https://www.chambersandco.com/cyprus-8-crypto-tax-new-article-20e-regime-for-gains-on-crypto-assets-from-2026/) | 8 % | crypto gains flat rate | 2026-11-07 |
| [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/) | 8 % | crypto gains flat rate | 2026-11-07 |
| [Cyprus 2026 Tax Reform: 8% Crypto Tax, A New, Clear Regime for Digital Asset Investors!](https://paraschou.com.cy/cyprus-2026-tax-reform-8-crypto-tax-a-new-clear-regime-for-digital-asset-investors/) | 8 % | crypto gains rate | 2026-11-07 |
| [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/) | 8 % | crypto-asset disposal gains rate | 2026-11-07 |
| [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/) | 8 % | approved share-based payment scheme flat rate | 2026-11-07 |
| [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/) | 8 % | crypto disposal gains rate | 2026-11-07 |
| [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 5 % | SDC on dividends (domiciled, 2026+ profits) | 2026-11-07 |
| [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/) | 5 % | SDC on dividends (domiciled) | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 3 % | SDC on qualifying bond interest | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 3 % | SDC on government bond and provident fund interest | 2026-11-07 |
| [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/) | 2.65 % | GESY on passive income | 2026-11-07 |
| [A new era for Cyprus taxation: The key insights of the 2026 Cyprus tax reform](https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-the-key-insights-of-the-2026-cyprus-tax-reform/) | 0 % | personal income tax tax-free band rate | 2026-11-07 |
| [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension) | 0 % | SDC on dividends (non-domiciled) | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 0 % | SDC on rental income | 2026-11-07 |
| [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) | 0 % | SDC on dividends (non-domiciled) | 2026-11-07 |

## The sentence each figure was read from (59)

- [Cyprus Non-Dom SDC Extension: The €250,000 Option](https://www.cmarkou.com/cyprus-non-dom-sdc-extension/), read 2026-11-07: "Article 3D operates as a cap rather than a reduction. It produces a saving only where the SDC that would otherwise arise over the five years exceeds €250,000."
- [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/), read 2026-11-07: "second five-year period: a separate fixed SDC payment of €250,000."
- [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension), read 2026-11-07: "The €250,000 five-year extension is worth paying only for individuals with very large passive income — broadly those drawing annual dividends of around €1,000,000 or more, where the 5% domiciled SDC that would otherwise apply exceeds €50,000 a year."
- [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/), read 2026-11-07: "Individuals approaching the threshold should prepare a year-by-year residence schedule rather than relying on an approximate arrival date. The 2026 Alternative SDC Method: €250,000 for Five years"
- [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension), read 2026-11-07: "The deemed-domicile threshold is unchanged — still 17 years out of the preceding 20. A new optional election allows two consecutive five-year extensions (to year 22, then to year 27), each on payment of a flat €250,000 lump sum."
- [Cyprus Non-Dom SDC Extension: The €250,000 Option](https://www.cmarkou.com/cyprus-non-dom-sdc-extension/), read 2026-11-07: "Below these thresholds, paying SDC in the ordinary way is less expensive; above them, the fixed €250,000 is the lower cost."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "The lifetime exemption for the disposal of a primary residence is increased from €85,430 to €150,000."
- [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/), read 2026-11-07: "Broadly, the 50% exemption may apply to qualifying income from first employment exercised in Cyprus where annual remuneration exceeds €55,000 and the individual meets the relevant prior non-Cyprus-residence requirements."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "The lifetime exemption for disposals of agricultural land is increased from €25,629 to €50,000."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "The general lifetime exemption applying to qualifying disposals subject to CGT is increased from €17,086 to €30,000."
- [A new era for Cyprus taxation: The key insights of the 2026 Cyprus tax reform](https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-the-key-insights-of-the-2026-cyprus-tax-reform/), read 2026-11-07: "Personal income tax: The new tax package has increased the tax-free threshold to €22,000."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "The Cyprus Tax Reform increases the tax-free threshold for individuals to €22,000 from 1 January 2026 and the progressive income tax bands are revised upwards, so that the top rate of 35% applies only on income exceeding €72,001."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "The special regime for foreign pension income is updated so that Cyprus tax residents receiving pension income from abroad may continue to elect annually between taxation under the normal progressive income tax rates or a flat 5% tax on pension income exceeding €5,000 per year."
- [Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html), read 2026-11-07: "(23) Το πενήντα τοις εκατόν (50%) της αμοιβής από οποιαδήποτε εργοδότηση που ασκείται στη Δημοκρατία από άτομο το οποίο ήταν κάτοικος εκτός της Δημοκρατίας πριν την έναρξη της εργοδότησής του στη Δημοκρατία, η οποία έναρξη έγινε μέχρι την ημερομηνία έναρξης της ισχύος του περί Φορολογίας του Εισοδήματος (Τροποποιητικού) (Αρ."
- [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms), read 2026-11-07: "Personal income tax bands have been updated, with a top marginal rate of 35%."
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Income tax (0–35% on employment and business income) and the 0% capital gains treatment on share disposals apply equally to non-dom and deemed domiciled individuals."
- [Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html), read 2026-11-07: "(21Β) το εικοσιπέντε τοις εκατό (25%) της αμοιβής από οποιαδήποτε εργοδότηση στη Δημοκρατία ή των κερδών ατόμου από άσκηση οποιασδήποτε επιχείρησης στη Δημοκρατία, με μέγιστο ποσό απαλλαγής στο φορολογικό έτος τις είκοσι πέντε χιλιάδες ευρώ (€25.000):"
- [Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html), read 2026-11-07: "(21Α) το είκοσι τοις εκατόν (20%) της αμοιβής από πρώτη εργοδότηση στη Δημοκρατία ή ποσό ύψους οκτώ χιλιάδων πεντακοσίων πενήντα ευρώ (€8.550), οποιοδήποτε είναι το μικρότερο, από άτομο το οποίο για τρία (3) συνεχή έτη, αμέσως πριν από την έναρξη της εργοδότησής του στη Δημοκρατία, εργοδοτείτο εκτός"
- [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms), read 2026-11-07: "Amounts exceeding €200,000 in relation to retirement or termination are taxed at 20%."
- [Ο Περί Φορολογίας Κεφαλαιουχικών Κερδών Νόμος του 1980](https://www.cylaw.org/nomoi/enop/non-ind/1980_1_52/full.html), read 2026-11-07: "(iii) μετοχές εταιρειών που άμεσα ή έμμεσα συμμετέχουν σε εταιρεία ή εταιρείες που κατέχουν ακίνητη ιδιοκτησία που βρίσκεται στη Δημοκρατία και τουλάχιστον το είκοσι τοις εκατό (20%) της αγοραίας αξίας των μετοχών αυτών προέρχεται από την αγοραία αξία της ακίνητης ιδιοκτησίας που βρίσκεται στη Δημοκρατία, και"
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "However, dividends received from Cyprus tax resident companies out of profits earned up to 31 December 2025 will remain taxed at 17% if the dividend is received on or before 31 December 2031."
- [Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html), read 2026-11-07: "(ββ) κατά τα έτη 2026 και 2027, τα οποία καταβάλλονται από κέρδη του έτους 2025,σε ποσοστό δεκαεπτά τοις εκατό (17%):"
- [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/), read 2026-11-07: "Transitional rules may retain the 17% rate"
- [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/), read 2026-11-07: "Generally 17% SDC; specified categories may qualify for 3%"
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Passive interest is still 17%."
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Dividends (profits up to 2025) 17% Grandfathering provisions apply"
- [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension), read 2026-11-07: "The 2026 reform dropped SDC on dividends from 17% to 5% for Cyprus-domiciled individuals."
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "But passive interest remains at 17%, and pre-2026 retained profits still carry 17% under grandfathering."
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Dividends (profits up to 2025) 17% Grandfathered: 17% if distributed by 31 December 2031"
- [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms), read 2026-11-07: "The corporate income tax rate has increased from 12.5% to 15%, and tax losses may now be carried forward for up to seven years."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "From 1 January 2026, the corporate income tax rate increases from 12.5% to 15%, in line with the OECD’s global minimum corporate tax rate."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "Where value is transferred to shareholders or connected persons in a way that effectively represents a distribution of profits, an increased 10% rate of SDC applies."
- [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms), read 2026-11-07: "Crypto asset gains are taxed at 8%."
- [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms), read 2026-11-07: "Employee and officer share option schemes may be taxed at a flat rate of 8%."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "An 8% flat income tax rate is introduced on gains arising from crypto asset transactions, as well as on share-based remuneration under approved employee stock schemes."
- [Cyprus 2026 Tax Reform: 8% Crypto Tax, A New, Clear Regime for Digital Asset Investors!](https://paraschou.com.cy/cyprus-2026-tax-reform-8-crypto-tax-a-new-clear-regime-for-digital-asset-investors/), read 2026-11-07: "Profits from disposing of crypto‑assets are taxed at a flat 8% income‑tax rate."
- [Cyprus 8% Crypto Tax: New Regime for Gains on Crypto Assets from 2026](https://www.chambersandco.com/cyprus-8-crypto-tax-new-article-20e-regime-for-gains-on-crypto-assets-from-2026/), read 2026-11-07: "“Profits of any person arising from the disposal of crypto assets shall be subject to tax at the rate of eight per cent (8%).”"
- [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/), read 2026-11-07: "8% Flat Tax on gains from disposal of crypto-assets (Article 20E)"
- [Cyprus 2026 Tax Reform: 8% Crypto Tax, A New, Clear Regime for Digital Asset Investors!](https://paraschou.com.cy/cyprus-2026-tax-reform-8-crypto-tax-a-new-clear-regime-for-digital-asset-investors/), read 2026-11-07: "For many investors and advisers, the next step is to map existing and planned crypto positions against the new 8% article, residence rules and any relevant double tax treaties.​"
- [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/), read 2026-11-07: "The new provision taxes “gains of any person arising from the disposal of crypto-assets” at a rate of 8%."
- [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/), read 2026-11-07: "The 2026 reform also introduces a special 8% flat tax rate for benefits derived from approved share-based payment schemes."
- [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/), read 2026-11-07: "Crypto disposal gains (purchased crypto) 8% 8%"
- [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms), read 2026-11-07: "The SDC rate on dividends for Cyprus tax resident and domiciled individuals has been reduced from 17% to 5%, while SDC on rental income and deemed dividend distribution rules have been abolished."
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/), read 2026-11-07: "For actual dividends distributed out of post-2026 profits, the SDC rate is reduced from 17% to 5%, significantly lowering the tax cost of distributing new profits for Cyprus tax resident individuals receiving dividends from Cyprus tax resident companies and non-Cyprus tax resident companies."
- [Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html), read 2026-11-07: "(α) Κάθε άτομο που είναι κάτοικος στη Δημοκρατία, σε ποσοστό πέντε τοις εκατό (5%):"
- [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/), read 2026-11-07: "Generally 5% SDC 0% SDC"
- [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension), read 2026-11-07: "The SDC rate on dividends for the post-non-dom Cyprus-domiciled taxpayer is now 5% (reduced from 17%)."
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Dividends (profits from 2026 onward) 5% Reduced from 17% under the 2026 tax reform"
- [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension), read 2026-11-07: "From 1 Jan 2026: Corporate tax is 15%; dividend SDC is 5% for profits earned from 2026."
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "The 2026 shift: dividends from 2026+ profits attract 5% SDC, not 17%."
- [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/), read 2026-11-07: "Dividend Distribution N/A (direct income) +5% SDC if Cyprus domiciled"
- [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/), read 2026-11-07: "Dividend withholding (if Cyprus domiciled) 5% SDC N/A"
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Interest on qualifying government / listed bonds 3% Cyprus and EU government bonds, listed corporate bonds"
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Interest on Cyprus government savings bonds and development stocks, and approved provident funds 3% The 3% rate also applies to individuals whose total income does not exceed €12,000"
- [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/), read 2026-11-07: "Cyprus tax-resident individuals are generally subject to GHS contributions at 2.65% on dividend, interest and rental income, subject to the applicable annual income cap, currently €180,000 across relevant income categories."
- [A new era for Cyprus taxation: The key insights of the 2026 Cyprus tax reform](https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-the-key-insights-of-the-2026-cyprus-tax-reform/), read 2026-11-07: "0% (tax-free)"
- [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension), read 2026-11-07: "The automatic non-dom window — during which a Cyprus-tax-resident individual pays 0% Special Defence Contribution on worldwide dividend and interest income — remains 17 years out of any 20."
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Rental income 0% SDC on rental income abolished from 1 January 2026"
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/), read 2026-11-07: "Dividends (2026+ profits) 0% SDC 5% SDC"

## Read in full, publishes no figure

- [The Cyprus Tax Reform](https://kpmg.com/cy/en/insights/tax-alerts/the-cyprus-tax-reform.html), read 2026-09-12: read in full and no accepted figure on the page
- [Ο περί Διαθηκών και Διαδοχής Νόμος](https://www.cylaw.org/nomoi/enop/non-ind/0_195/full.html), read 2026-09-12: read in full and no accepted figure on the page

## 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). 13 of the 15 named sources that could be read published a usable figure; 2 published none and are recorded as not published, never filled in; 1 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 43 figures, never sentences; 296 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 figure per effective date, back to the introduction of the non-dom regime in 2015, each pinned to the amending law and its gazette date - so the calculator can answer for a past tax year, a reader can see what their earlier planning assumed, and a change is dated rather than described; the 2026 reform alone contributes the corporate rate step to 15%, SDC on dividends from 17% to 5% for the domiciled, SDC on rents abolished, the tax-free threshold to EUR 22,000, the pension threshold to EUR 5,000, an 8% crypto regime and the EUR 250,000 non-dom extension

## Sources

- [The Cyprus Tax Reform](https://kpmg.com/cy/en/insights/tax-alerts/the-cyprus-tax-reform.html) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus 2026 Tax Reform: 8% Crypto Tax, A New, Clear Regime for Digital Asset Investors!](https://paraschou.com.cy/cyprus-2026-tax-reform-8-crypto-tax-a-new-clear-regime-for-digital-asset-investors/) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus 8% Crypto Tax: New Regime for Gains on Crypto Assets from 2026](https://www.chambersandco.com/cyprus-8-crypto-tax-new-article-20e-regime-for-gains-on-crypto-assets-from-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Non-Dom SDC Extension: The €250,000 Option](https://www.cmarkou.com/cyprus-non-dom-sdc-extension/) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Tax Reform 2026: Crypto and Digital Assets](https://www.cmarkou.com/cyprus-tax-reform-2026-crypto-and-digital-assets/) (the publisher's own terms; quoted for reporting and comment)
- [Ο περί Διαθηκών και Διαδοχής Νόμος](https://www.cylaw.org/nomoi/enop/non-ind/0_195/full.html) (the publisher's own terms; quoted for reporting and comment)
- [Ο Περί Φορολογίας Κεφαλαιουχικών Κερδών Νόμος του 1980](https://www.cylaw.org/nomoi/enop/non-ind/1980_1_52/full.html) (the publisher's own terms; quoted for reporting and comment)
- [Ο Περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html) (the publisher's own terms; quoted for reporting and comment)
- [Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Non-Dom 2026: SDC, 17/20 Rule and €250,000 Extension](https://www.evidentrust.com/cyprus-non-dom-status-2026-complete-guide/) (the publisher's own terms; quoted for reporting and comment)
- [A new era for Cyprus taxation: The key insights of the 2026 Cyprus tax reform](https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-the-key-insights-of-the-2026-cyprus-tax-reform/) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Non-Dom 17-Year Rule](https://www.ktc.com.cy/news/cyprus-non-dom-17-year-rule-expiry/) (the publisher's own terms; quoted for reporting and comment)
- [paschalides.com](https://www.paschalides.com/articles/inheritance-succession-law/298-domicile-under-cyprus-succession-law) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Tax Reform 2026: Corporate and Personal Tax Changes](https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/) (the publisher's own terms; quoted for reporting and comment)
- [Summary Of Cyprus’s 2026 Tax Reforms](https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Non-Dom 2026: Paid Extension to 27 Years](https://www.zenolegal.com/resources/cyprus-non-dom-after-17-years-extension) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Cyprus Tax Change Series carries 46 published figures read from 12 sources' own pages; the 45 published figures given by figure run from 0 to 50 percent, read 7 November 2026.
- 13 of the 15 named sources read in full publish a figure; 2 publish none, read 7 November 2026.
- Cyprus Tax Change Series, figure 20% expat exemption deduction: median 20 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure 25% expat exemption deduction: median 25 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure 50% expat exemption deduction: median 50 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure personal income tax tax-free band rate: median 0 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure corporate income tax: median 15 percent across 2 sources, read 7 November 2026.
- Cyprus Tax Change Series, figure crypto gains flat rate: median 8 percent across 5 sources, read 7 November 2026.
- Cyprus Tax Change Series, figure personal income tax top marginal rate: median 35 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure share options flat rate: median 8 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure termination payments over EUR 200,000: median 20 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on dividends (domiciled): median 5 percent across 7 sources, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on dividends (pre-2026 profits): median 17 percent across 4 sources, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on disguised dividends: median 10 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure CGT: property share of a company's share value: median 20 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure non-dom paid extension (five years): median 250,000 EUR across 3 sources, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on passive interest: median 17 percent across 2 sources, read 7 November 2026.
- Cyprus Tax Change Series, figure GESY on passive income: median 2.65 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on dividends (non-domiciled): median 0 percent across 2 sources, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on qualifying bond interest: median 3 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on rental income: median 0 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure crypto gains rate: median 8 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure personal income tax-free threshold: median 22,000 EUR across 2 sources, read 7 November 2026.
- Cyprus Tax Change Series, figure foreign pension flat-rate threshold: median 5,000 EUR across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure non-dom extension fee (5-year block): median 250,000 EUR across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure 50% employment exemption remuneration threshold: median 55,000 EUR across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure personal income tax top rate: median 35 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on dividends (domiciled, 2026+ profits): median 5 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on dividends (pre-2026 profits, grandfathered): median 17 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure SDC on government bond and provident fund interest: median 3 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure non-dom extension lump sum (SDC Law N.117(I)/2002 art. 3): median 250,000 EUR across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure non-dom SDC extension lump sum: median 250,000 EUR across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure crypto-asset disposal gains rate: median 8 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure approved share-based payment scheme flat rate: median 8 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure crypto disposal gains rate: median 8 percent across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure CGT general lifetime exemption: median 30,000 EUR across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure CGT lifetime exemption agricultural land disposal: median 50,000 EUR across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, figure CGT lifetime exemption primary residence disposal: median 150,000 EUR across 1 source, read 7 November 2026.
- Cyprus Tax Change Series, time before 2026 reform: median 17 percent across 1 source, read 7 November 2026.

Cite as: "cyprusnondomcalculator.com Cyprus Tax Change Series", updated 2026-11-07, https://cyprusnondomcalculator.com/datasets/cyprus-tax-change-series/.

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