cyprus-income-tax

Cyprus personal income tax for tax year 2026 (Income Tax Law 118(I)/2002 as amended by Law 244(I)/2025 from 1 January 2026; Assessment and Collection of Taxes Law 4/1978 as amended by Law 243(I)/2025). Covers resident employees, the self-employed, landlords and pensioners: the new EUR 22,000 tax-free band and the 20/25/30/35% bands, exempt dividends and interest, the 20%, 25% and 50% exemptions for people starting work in Cyprus, the one-fifth cap on contributions, the new child, housing-loan or rent and green deductions with their family income caps, 8% rates on crypto and share options, the 5% foreign pension option, SDC on dividends and interest as it stands from 2026, filing duty, the 31 July and 31 January deadlines, provisional tax, penalties and interest. Trigger on: Cyprus income tax 2026, TD1, tax-free EUR 22,000, Cyprus child deduction, provisional tax Cyprus, 50% exemption Cyprus. Out of scope: cy-non-dom, cy-cross-border, cyprus-payroll, cyprus-social-contributions, cy-corp

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)