Cyprus tax guide
Planning reference for Cyprus using EUR salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Cyprus or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard Cyprus tax-resident employee with regular employment income and no family, housing, insurance, donation or other elective deductions. Employee social-insurance and General Health System contributions are deducted before income tax.
Reference details
| Currency | EUR |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee social insurance: 8.8% up to EUR 68,904; General Health System: 2.65% up to EUR 180,000. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 22,000 EUR |
| 2 | 20.0% | Up to 32,000 EUR |
| 3 | 25.0% | Up to 42,000 EUR |
| 4 | 30.0% | Up to 72,000 EUR |
| 5 | 35.0% | Top bracket and above |
Official source
PwC Worldwide Tax Summaries - Cyprus: https://taxsummaries.pwc.com/cyprus/individual/other-taxes
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.