🇨🇾 How tax works
in Cyprus.
2026 · National income tax guide
The calculation, explained.
The 2026 reform introduced a €22,000 zero-rate band. Higher rates apply only to the income within each subsequent band.
Social insurance, GHS contributions, new personal deductions and expatriate exemptions are excluded.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · EUR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 22,000 | 0.0% |
| 22,000 – 32,000 | 20.0% |
| 32,000 – 42,000 | 25.0% |
| 42,000 – 72,000 | 30.0% |
| Above 72,000 | 35.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to €100,000.
- 1. Annual input
- €100,000
- 2. Custom deductible expenses
- − €0
- 3. Modeled allowance / base deduction
- − €0
- 4. Modeled taxable base
- €100,000
| Taxed portion | Rate | Tax |
|---|---|---|
| €22,000 | 0.0% | €0 |
| €10,000 | 20.0% | €2,000 |
| €10,000 | 25.0% | €2,500 |
| €30,000 | 30.0% | €9,000 |
| €28,000 | 35.0% | €9,800 |
- 5. Modeled tax credits (capped at tax due)
- − €0
- 6. Included additional tax
- €0
- 7. Income tax
- €23,300
- Effective rate = tax ÷ annual input
- 23.3%
- After income tax, before other deductions
- €76,700
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.