Your result
| Corporate income tax (15%) | |
| Income tax on salary | |
| Social insurance (employee + employer funds) | |
| GESY health contribution (capped) | |
| SDC on dividends | |
| Net dividends in your pocket | |
| Total tax and contributions | |
| Net in your pocket (salary + dividends) | |
| Effective rate on company profit |
What the model assumes
- You are a Cyprus tax resident non-dom (toggle above if domiciled), sole owner-director, and the company has ordinary trading profit.
- 2026 parameters: 15% CIT, personal bands with the €22,000 tax-free threshold (20% to €32k, 25% to €42k, 30% to €72k, 35% above), employee social insurance 8.8% and employer contributions ~12.5% up to the insurable ceiling (~€66,612), GESY 2.65% capped at €4,770 across income categories, SDC on dividends 0% non-dom / 5% domiciled on 2026 profits.
- Not modelled: 50% expat salary exemption for high earners new to Cyprus (can cut salary tax further), IP box, foreign taxes, other income. If those words mean something to your case, the number here is conservative; a specialist will typically find more.
Rates verified 2 August 2026 against the enacted reform (in force 1 January 2026). This is an indicative model, not advice; a regulated specialist should confirm your case. The formation and running costs that sit next to these taxes are in the cost guide and annual cost guide.