Rental Income Tax Calculator
Compare individual vs company ownership for Cyprus rental properties
Rental Income
Enter your rental property income information
Total rental income received from all tenants annually (€)
Employment salary, business income, etc. (affects your tax bracket) (€)
Company Ownership
Customize expenses for company ownership scenario
Maintenance, repairs, management fees, insurance (€)
Mortgage/loan interest paid (fully deductible for companies) (€)
Individual vs Company Expenses
For individual ownership, Cyprus law allows a standard 20% deemed expenses deduction. For company ownership, you can deduct actual expenses shown above.
For individual ownership, Cyprus law allows a standard 20% deemed expenses deduction. For company ownership, you can deduct actual expenses shown above.
Tax Comparison
Individual vs Company ownership side-by-side
👤 Individual
Net Income
€0
Effective Rate: 0%
| Gross Rental Income | €0 |
| 20% Deemed Expenses | €0 |
| Taxable Income | €0 |
| Income Tax | €0 |
| SDC (3% on 75%) | €0 |
| GESY (2.65%) | €0 |
| Total Tax | €0 |
🏢 Company
Net Income
€0
Effective Rate: 0%
| Gross Rental Income | €0 |
| Property Expenses | €0 |
| Loan Interest | €0 |
| Taxable Profit | €0 |
| Corporate Tax (12.5%) | €0 |
| Dividend SDC | €0 |
| Total Tax | €0 |
Key Information
- Individual ownership: 20% deemed expenses deduction is automatic
- Income tax: Progressive rates apply – 0% up to €19,500, then 20%-35%
- SDC: 3% on 75% of rental income for individuals
- GESY: 2.65% on gross rental income for individuals
- Company: 12.5% corporate tax rate, can deduct actual expenses
- Non-dom status: Exempts you from SDC on dividends
- Companies have setup/maintenance costs and administrative requirements
Disclaimer: This calculator provides estimates based on Cyprus tax laws for 2025. Results are for comparison purposes only. Company ownership involves additional costs not reflected here. For personalized tax planning, consult with a qualified Cyprus tax advisor.