🇨🇾 Cyprus Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Cyprus in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.mof.gov.cy/tax
Key Facts — 2026
- →Income tax: 0% below €19,500; 20%–35% progressive above.
- →Non-Dom status: 0% tax on dividends and interest — major advantage for investors and entrepreneurs.
- →60-day rule: become a Cypriot tax resident with just 60 days in Cyprus (conditions apply).
- →No inheritance tax, no wealth tax.
- →GeSY (National Health System): 2.65% employee + 2.9% employer contribution.
- →EU member state; popular with tech founders and crypto entrepreneurs.
Top Rate
35%
Effective @ $100k
24%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 19,500 | 0% |
| 19,501 | EUR 28,000 | 20% |
| 28,001 | EUR 36,300 | 25% |
| 36,301 | EUR 60,000 | 30% |
| 60,001 | No limit | 35% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| Social Insurance (employee) | employee | 8.80% | 60,992 |
| Social Insurance (employer) | employer | 8.80% | 60,992 |
| General Health System (GeSY, employee) | employee | 2.65% | No cap |
| General Health System (GeSY, employer) | employer | 2.90% | No cap |
Special Tax Regimes
Non-Domiciled Status
Cyprus tax residents who are not Cyprus-domiciled pay 0% on dividends and interest received, regardless of source. Defence contribution (17% on dividends for domiciled residents) is waived.
Qualifiers: Tax residents who have not been domiciled in Cyprus for 17 of the past 20 years
60-Day Tax Residency Rule
Individuals who spend at least 60 days in Cyprus (and meet other conditions) can become Cypriot tax residents without spending the usual 183 days.
Qualifiers: Must not reside in any single other country for more than 183 days; must have Cypriot employment, business, or property; must not be a tax resident of another country
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.