Income tax0–35% (2026: 0% to €22,000, 20% to €32,000, 25% to €42,000, 30% to €72,000, 35% above)
Social security8.8% employee + 8.8% employer (Social Insurance); GHS 2.65% employee + 2.9% employer
Effective tax est.22%
Capital gains20% on Cyprus immovable property; share disposals tax-free as of 2026 reform; €30,000 lifetime exemption
Dividend tax5% SDC from 2026 (was 17%); non-doms exempt; +2.65% GHS = 7.65% effective for doms
Corporate tax15%
Digital nomad regimeNon-Dom regime: 60% employment-income exemption (from 2026) for non-domiciled residents earning above €55,000; 0% SDC on dividends/interest for non-doms
Tax residency threshold60 days/yr