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?

For the 2025 individual return, the Tax Department states that Cyprus tax residents with gross annual income exceeding EUR 19,500 must file, subject to the published statutory exceptions. The deadline is October 31, 2026 and 2025 returns use TAXISnet; returns from tax year 2026 use Tax For All. 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% on dividends from profits earned 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.

Editorial review: September 14, 2026

Cyprus Tax Control Desk 2026

Built for accountants, payroll teams and finance owners who need clear rates, filing scope, VAT checks, company tax changes and evidence notes without digging through circulars at closing time.

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Accountant pulse 2026 filing cycle

Corporate tax 15%

Personal threshold EUR 22k

Dividend SDC 5%

Today's review queue

PAYE timing, VAT zero-rate windows, dividend papers, filing scope and client evidence packs.

Primary Briefings --

Official Sources --

Topic Desks --

Latest Review --

August source check · September watch

Three September 30 items to separate in your calendar

Employers: the annual 2025 PAYE withholding declaration is due. VAT businesses: the temporary zero rate for qualifying meat and fish ends. Cross-border payers: tax withheld on August income of non-residents from royalties, performances and similar rights is due. These are distinct obligations; confirm the live Tax Department notice and your facts before filing or changing VAT codes.

Open the September deadline briefing Review VAT transition controls

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Start With the Decision in Front of You

Use the site by workstream instead of scrolling through every topic. Each route points to the briefing, table or tool most likely to answer the next practical question.

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 qualifying 2026 profit distributions; check status. Standard VAT 19% With temporary zero-rate items to monitor. 2025 return Oct 31 Official deadline; check scope and exceptions. Employer TD7 Sep 30 Annual PAYE declaration date for 2026 cycle.

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Briefings by Work Area

Short paths for visitors who already know whether their question is personal, employer, company, VAT or reference-led.

VAT and Cross-Border

VAT zero-rate and SME scheme checks Cross-border treaty and OECD watch Full coverage index

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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

Editorial directory

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.

Start Here

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, electronic rent payments and TD59 support checklist

Employer and Company Work

Monthly withholding, TD59 support and payroll controls PAYE, personal return, 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, primary-residence VAT and SME checks Pillar Two, treaty, OECD and FDI screening watch

Review surface

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 September 14, 2026. The review confirms the official 2025 individual-return deadline of October 31, 2026, TAXISnet as that return's filing channel, and Tax For All as the channel from tax year 2026. It also highlights the September 15 VIES filing point, separate September 30 PAYE, VAT-relief and non-resident withholding items, and the November 10 VAT date for the July–September period. The September 14 follow-up found no additional verified tax-rule announcement.

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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Independent Editorial, Practical Use

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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Latest verified updateSeptember 14, 2026

September developments for Cyprus tax teams

Fuel relief, the proposed child-benefit bill, tax-system maintenance and two August Tax Department notices, with proposal status and practical next steps.

Read the August 18–September 14 update