What is the Cyprus corporate tax rate for 2026?

The Cyprus corporate income tax rate is 15% effective from January 1, 2026. This increased from the previous 12.5% rate. See our Corporate Tax Reform briefing for details on impacts on dividends, deferred tax, and shareholder planning.

What is the Cyprus personal income tax threshold for 2026?

The tax-free threshold for personal income tax in Cyprus is EUR 22,000 for 2026. The progressive bands are EUR 32,000 (20%), EUR 42,000 (25%), and EUR 72,000 (30%) before the 35% top rate applies. See our Salary Tax Reform briefing.

Who must file a tax return in Cyprus for 2026?

Cyprus tax residents aged 25 to 71 are required to file an annual tax return, regardless of income level. Additionally, individuals with gross income are expected to file. Residency is determined by the 183-day test or the 60-day qualifying test. See our Filing Scope Reality Check briefing.

What is the Cyprus VAT rate for 2026?

The standard Cyprus VAT rate is 19%. A temporary zero rate applies to basic goods through December 31, 2026. A reduced 9% rate applies to certain items, and the small enterprise scheme allows VAT exemption below a threshold. See our VAT Operating Notes.

What is the Cyprus dividend tax rate for 2026?

The Special Defence Contribution (SDC) on dividends is 5% from January 1, 2026 for relevant Cyprus tax-resident and domiciled individuals. Non-domiciled status, company-to-company payments and older profits need separate analysis. See our Dividend SDC Planning briefing for documentation and evidence requirements.

How do I use the Cyprus tax calculator on this site?

The calculator provides directional estimates for 2026 salary tax impact and business income outcomes. Enter your gross income or business profit to see the tax estimate broken down by component. Results are estimates only and do not constitute tax advice. See our Tools page for the calculator.

What tax payroll deadlines apply in Cyprus for 2026?

Key payroll deadlines in 2026 include monthly withholding returns, annual TD7 filings, and provisional tax dates. The Tax For All system sets the official timing. See our Cyprus Tax Calendar briefing for a complete list of deadlines.

What is the Cyprus 60-day tax residency rule?

An individual can be classified as a Cyprus tax resident if they spend at least 60 days in Cyprus during a tax year, provided they do not spend more than 183 days in any other country and maintain a permanent home in Cyprus. This is one of the tests for establishing tax residency. See our Filing Scope briefing.

Source review: June 8, 2026

Cyprus Tax Operating Hub 2026

A compact route into current Cyprus tax rates, filing obligations, payroll deadlines, VAT operations, company tax changes and practical source-backed briefings.

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Individuals

Salary and Filing Position

Check the EUR 22,000 threshold, bands, residency tests, deductions and whether a return is still required.

Personal tax guide Filing scope check Salary calculator

Payroll

Employer Calendar and Evidence

Confirm PAYE timing, TD7, monthly controls, TD59 support and internal ownership before filing windows close.

Payroll operating guide Deadline calendar Payroll snapshot

Corporate

Company Tax and Distributions

Model the 15% company tax rate, 5% dividend SDC and the board papers needed before a distribution.

Corporate transition note Dividend planning Business owner calculator

VAT

VAT Classification and Transition

Review the 19% standard rate, reduced rates, temporary zero-rate treatment, SME scheme and invoice setup.

VAT operations note VAT reference table Coverage index

Fast reference

Core 2026 Points at a Glance

A concise operating snapshot. Use the linked briefings before making filing, payroll, VAT or distribution decisions.

Personal threshold EUR 22,000 2026 tax-free income band. Corporate tax 15% Applies from January 1, 2026. Dividend SDC 5% For relevant Cyprus-domiciled residents. Standard VAT 19% With temporary zero-rate items to monitor. Filing scope 25-71 Resident age band flagged in guidance. Employer TD7 Sep 30 Annual PAYE declaration date for 2026 cycle.

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Cyprus salary tax calculator 2026 Cyprus filing obligation 2026 Cyprus corporate tax 15% Cyprus dividend tax 5% Cyprus payroll withholding 2026 Cyprus VAT zero rate 2026

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Primary Cyprus Tax Guides and Briefings

The pages below are the main content set behind this site. Each one includes source links, practical context and a review note so readers can move from a quick answer into the underlying filing or planning issue.

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Cyprus Tax Guide 2026: income tax, payroll, VAT and corporate overview Cyprus tax reference tables and rate comparisons Coverage index with topic scope and review status

Personal Tax

EUR 22,000 threshold, bands and worked salary examples Who must file, residency tests and document controls Housing, children and TD59 support checklist

Employer and Company Work

Monthly withholding, TD59 support and payroll controls PAYE, VAT and provisional tax deadline calendar 15% corporate tax transition checklist

Special Topics

Dividend SDC at 5% and shareholder evidence files VAT zero-rate goods, SME checks and year-end transition Cross-border treaty, OECD and FDI screening watch

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Sources, Corrections and Reader Safeguards

The site is built as an editorial reference, not a filing service. Core pages cite Ministry of Finance, Tax For All, Tax Department and Business in Cyprus materials, then explain the practical checks a taxpayer, employer or finance team should complete before relying on a position.

Latest source check completed June 8, 2026. The early-June official stream was mainly administrative: Tax For All upgrade and downtime notices, VAT/VIES deadline handling, and real-estate VAT declaration guidance. No change was identified to the core 2026 rate assumptions used on this site.

Corrections can be sent to info@taxinfo.solutions. Material changes are logged publicly so readers can see what changed, when it changed and which pages were affected.

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TaxInfo Solutions summarizes official Cyprus source material for planning and compliance preparation. It is not a licensed advisory service, but it is designed to help readers identify the right questions, records and deadlines before speaking with an adviser or filing through official systems.

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