Cyprus tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Cyprus tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 22 October 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Cyprus | 35% | 0% | 5%* | 17%* | 35%* | 8% |
* Provisional — not yet verified by the Sovereign engine. dividends, interest, rent: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Cyprus profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Cyprus?
The top rate on a salary is 35%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above EUR 72,000.
How are capital gains taxed in Cyprus?
Cyprus does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Cyprus?
The top rate is 5% (provisional) on dividends and 17% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 35% (provisional).
How is crypto taxed in Cyprus?
Cyprus taxes a gain on crypto assets as a capital gain, at up to 8%.
Does Cyprus tax foreign income?
Yes. Cyprus taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Cyprus have a wealth tax?
No. Cyprus has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Cyprus have an exit tax for individuals?
No. In our model Cyprus does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Cyprus have?
Our profiles list 3 regimes: Non-Domicile (Non-Dom) Regime (up to 17 years); 50% Employment Exemption (high-earner first-time) (up to 17 years) — information only; not numerically modelled; 20% Employment Exemption (lower-tier first-time) (up to 7 years) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Cyprus?
The Cyprus day test (183-day and 60-day rules): more than 183 days in the calendar year, or 60 days with conditions. Cyprus has no other test for individuals. Domicile is a separate question that decides the special defence contribution on dividends and interest.
Residence decides whether Cyprus taxes you on these rates. See the Cyprus day-count test and count your own days.
Sources
The Cyprus profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- 2026 Social Insurance earnings ceilings · official, retrieved 2026-11-03
- Ο περί Φορολογίας του Εισοδήματος (Τροποποιητικός) (Αρ. 4) Νόμος του 2025, Ν. 244(Ι)/2025 - Ε.Ε. Παρ. Ι(Ι), Αρ. 5070, 31.12.2025, ss. 24(α) and 25 (CyLaw copy of the published text) · official, retrieved 2026-10-22
- Τμήμα Φορολογίας - Φορολογική Μεταρρύθμιση 2026, φυσικά πρόσωπα (presentation, 11.05.2026), pp. 5-6 and 47 · official, retrieved 2026-10-22
- Ο περί Γενικού Συστήματος Υγείας Νόμος 89(Ι)/2001, consolidated, s. 19 (CyLaw) · official, retrieved 2026-10-22
- Ο περί Φορολογίας του Εισοδήματος Νόμος 118(Ι)/2002, consolidated (incl. 244(Ι)/2025), s. 14 (CyLaw) · official, retrieved 2026-10-22
- Ο περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος 117(Ι)/2002, consolidated (incl. 245(Ι)/2025), ss. 3(1)(α) and 3Β(α)(i) (CyLaw) · official, retrieved 2026-10-22
- Ο περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας (Τροποποιητικός) (Αρ. 4) Νόμος του 2025, Ν. 245(Ι)/2025 - Ε.Ε. Παρ. Ι(Ι), Αρ. 5070, 31.12.2025, ss. 2, 5 and 10 (CyLaw copy) · official, retrieved 2026-10-22
- Ο περί Φορολογίας του Εισοδήματος Νόμος 118(I)/2002 (consolidated) s. 9(2) - 20% of an individual's gross rent from buildings · official, retrieved 2026-10-24
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Cyprus with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Cyprus side by side with other countries, see every country or try the live demo.
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