Cyprus Personal Income Tax Calculator
Calculate your personal income tax liability under the Cyprus 2026 tax brackets.
Enter Your Income
Disclaimer
This calculator provides an estimate based on the Cyprus 2026 personal income tax brackets (effective 1 January 2026, following the Tax Reform Act). It does not account for all possible deductions, family allowances, or individual circumstances. For accurate tax planning, please consult with a qualified tax professional.
In Cyprus, personal income tax for 2026 is charged on a progressive scale with the first €22,000 tax-free, then 20% up to €32,000, 25% up to €42,000, 30% up to €72,000 and 35% above €72,000. On top of income tax, employees pay a 2.65% General Healthcare System (GHS/GESY) contribution, capped at €180,000 of income.
How it works
- Income tax is applied band by band, each slice of income is taxed only at that band's rate, not your whole income at the top rate.
- 2026 bands: €0-22,000 at 0%; €22,001-32,000 at 20%; €32,001-42,000 at 25%; €42,001-72,000 at 30%; over €72,000 at 35%.
- GHS is 2.65% of income for employees, capped at €180,000 (so a maximum of €4,770 per year).
- The calculator shows total income tax, the GHS contribution, your effective tax rate and net income.
Worked example
Take a single employee earning €40,000 in 2026. The first €22,000 is tax-free. The next €10,000 (from €22,000 to €32,000) is taxed at 20%, which is €2,000. The remaining €8,000 (from €32,000 to €40,000) is taxed at 25%, which is €2,000. Total income tax is €4,000, an effective rate of 10%. The GHS contribution adds 2.65% of €40,000, which is €1,060.
Frequently Asked Questions
What Our Clients Say
4.9(366+)“Fabulous service from everyone at Philippou Law. We moved here in July and had our immigration sorted with Nikolas and Laura, our tax residency, non-dom and the opening of our business was seamlessly done by Cleo, and we are also buying our house with them, where Maria and Elpida have been wonderful. Honestly I would not go anywhere else. Many thanks all.”
“We had a wonderful experience working with Evangelia Katsigianni during our Cyprus tax residency (Yellow Slip) application. She was incredibly helpful, friendly, and professional throughout, always taking the time to answer our questions and guide us through each step. We are very grateful for her assistance.”