Cyprus Tax Calculator 2026
Estimate your 2026 Cyprus personal income tax using the new tax bands and explore how deductions, reliefs and other tax rules may affect your position.
CyTaxCalc guides you through your income, tax residence, deductions and other relevant factors to provide an indicative personal tax estimate for Cyprus.
Free tax estimate • Built for Cyprus • Provided by A.P. Elympus Audit Ltd
Updated for the 2026 Cyprus tax reform • Last reviewed August 2026
Cyprus Income Tax Rates for 2026
From 2026, Cyprus applies revised personal income tax bands, including a higher tax-free threshold of €22,000.
| Taxable income | Rate |
|---|---|
| €0 – €22,000 | 0% |
| €22,001 – €32,000 | 20% |
| €32,001 – €42,000 | 25% |
| €42,001 – €72,000 | 30% |
| Over €72,000 | 35% |
These rates apply progressively to taxable income. Your taxable income may differ from your gross income after applicable deductions, exemptions and reliefs.
You do not pay your highest rate on all of your income.
Cyprus income tax is progressive. Each rate applies only to the portion of income that falls within that band. If your taxable income is €40,000, the first €22,000 is taxed at 0%, the next €10,000 at 20% and the remaining €8,000 at 25% — not 25% on everything.
How the 2026 Cyprus Tax Bands Work
A worked example using taxable income of €50,000.
This simplified example applies only the progressive income tax bands. An individual's actual position can change because of deductions, exemptions, special-rate income, foreign tax credits and other circumstances.
More Than a Simple Tax Band Calculator
Personal tax in Cyprus can depend on much more than salary and the headline tax bands. CyTaxCalc asks questions relevant to your circumstances before producing an estimate.
Tax Residence & Domicile
- Cyprus tax residence
- Domicile / non-dom considerations
- Uncertainty flagged for review
Employment Income
- Employment income
- PAYE already deducted
- Qualifying first-employment reliefs where relevant
Foreign Income & Employment
- Foreign employment
- Relevant overseas employment exemptions
- Foreign tax credits where applicable
Pensions
- Cyprus and foreign pensions
- Applicable special-rate treatment where relevant
Rental Income
- Rental income
- Applicable deductions
- GESY and other relevant treatment
Interest & Dividends
- Separate treatment from ordinary employment income
- Domicile-sensitive considerations where relevant
2026 Deductions & Reliefs
- Qualifying family-related deductions
- Housing-related deductions
- Qualifying energy / green expenditure
- Other relevant 2026 personal deductions
Tax Already Paid
- PAYE
- Foreign tax credits where applicable
CyTaxCalc does not claim to cover every possible Cyprus tax rule. It addresses the factors most relevant to personal income tax estimation for the 2026 tax year.
What Changed for Individuals in 2026?
The 2026 Cyprus tax reform changed the personal income tax bands and increased the tax-free threshold from €19,500 to €22,000. The reform also introduced or revised personal deductions and reliefs that may affect the final taxable income of qualifying individuals.
€22,000
New tax-free threshold
Raised from €19,500
€72,000
35% top rate begins above this level
New
Deductions
Additional qualifying personal and family-related reliefs may apply
The effect of the reform depends on your income and personal circumstances. CyTaxCalc applies the relevant 2026 questions rather than relying only on a headline salary figure.
Want a more detailed comparison with the previous rules? Read our Cyprus Tax Reform 2026 guide.
Moved to Cyprus or working here from abroad? See our Cyprus Tax Calculator for Expats.
Cyprus Tax Residence and Domicile Matter
Two people with the same income can have different Cyprus tax outcomes. Tax residence determines the scope of income potentially taxable in Cyprus, while domicile status can affect the treatment of certain passive income.
CyTaxCalc therefore asks about residence and domicile separately rather than assuming they are the same thing. If your position is uncertain, the guided estimate flags relevant matters for professional review rather than assuming a fixed outcome.
Income Tax, PAYE, GESY and SDC Are Not the Same Thing
CyTaxCalc separates your estimated income tax from other Cyprus charges and taxes so that the result is easier to understand.
PAYE
Tax already withheld from employment income can reduce the estimated income tax balance payable.
GESY
GESY contributions may apply to relevant categories of income and are shown separately from the estimated income tax balance.
SDC
Special Defence Contribution can depend on the type of income and the individual's residence and domicile position. CyTaxCalc treats it separately rather than including it in the income tax figure.
Who Can Use the Cyprus Tax Calculator?
CyTaxCalc can help individuals whose circumstances may include:
More complex circumstances may require professional review. CyTaxCalc flags relevant matters rather than presenting an uncertain assumption as a final tax conclusion.
Tax Guidance Backed by Professional Experience
CyTaxCalc is provided by A.P. Elympus Audit Ltd, a Cyprus audit, tax and advisory firm.
The calculator is designed to make personal tax easier to understand while also identifying situations where professional judgement may be appropriate.
This is an indicative tax-estimation and guidance tool. It is not an official service of the Cyprus Tax Department and does not replace personalised tax advice.
Cyprus Tax Calculator 2026 — Frequently Asked Questions
What is the tax-free income threshold in Cyprus for 2026?▼
What are the Cyprus income tax rates for 2026?▼
Is CyTaxCalc an official Cyprus Tax Department calculator?▼
Is the 2026 Cyprus tax calculator free?▼
Does the calculator include PAYE already paid?▼
Are GESY and SDC included in the income tax result?▼
Can I use it if I have foreign income?▼
Does CyTaxCalc submit my tax return?▼
Tax rates and reform information should be read together with the applicable Cyprus tax legislation and Tax Department guidance. Cyprus Tax Department — 2026 Tax Reform guidance is available on the official Tax Department website.