Cyprus Rental Income Tax Calculator
Estimate 2026 Cyprus income tax and GHS on rental income. The model applies the building-only 20% deduction and the statutory one-fifth cap on qualifying contribution deductions.
Rental Details
The statutory 20% deduction applies to rent from buildings, not automatically to land or other property.
Disclaimer
Indicative 2026 estimate only. Rental SDC was abolished from 1 January 2026. The 20% deduction applies only to gross rent from buildings. Capital allowances and interest must qualify for deduction. GHS is 2.65% on the gross rental base within the shared EUR 180,000 ceiling and is included in the contribution deduction only within the aggregate one-fifth limit. This is not a cash-profit calculation and does not determine residence, source, relief eligibility or final liability.
Indicative 2026 estimate only. SDC on rent was abolished from 1 January 2026. The statutory 20% deduction applies only to rent from buildings. Enter other taxable income and the GHS base already used separately; eligible expenses, capital allowances, source and residence status require individual review.
How it works
- Enter the GHS-assessable base already used before rent. The €180,000 ceiling is shared across income categories.
- GHS: 2.65% × min(gross rent, €180,000 − prior GHS-assessable base).
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