Personal Income Tax Calculator
Work out personal income tax in Cyprus using the 2026 bands, with a per-band breakdown.
How your income falls across the bands
- 0% band
- 20% band
- 25% band
Tax by band (2026)
Cyprus taxes personal income progressively: the first €22,000 is tax-free, then 20%, 25%, 30% and 35% on successive slices. Your effective rate is tax as a share of total income; your marginal rate applies only to your next euro earned.
Disclaimer: These calculators provide general estimates based on the 2026 Cyprus tax framework and standard assumptions. They do not account for every personal circumstance, allowance or exemption and are not tax advice. Speak to us before acting on any figure.
How the income tax calculator works
Cyprus personal income tax is progressive: your income is sliced into bands and each band is taxed at its own rate, so a higher salary never pushes your whole income into a single higher rate. This calculator takes the taxable income you enter — income after deductible Social Insurance, GHS and any exemptions — and runs it through the 2026 bands, taxing only the portion that falls within each band and summing the result.
The 2026 income tax bands
From 1 January 2026 the tax-free threshold is €22,000 and every band above it is wider than under the 2025 rules, so the same salary is taxed less.
| Band | Rate |
|---|---|
| Up to €22,000 | 0% |
| €22,001 – €32,000 | 20% |
| €32,001 – €42,000 | 25% |
| €42,001 – €72,000 | 30% |
| Over €72,000 | 35% |
Worked example: €40,000 of taxable income
Take an individual with €40,000 of taxable income in 2026, after deductible contributions.
- First €22,000 — taxed at 0% = €0.
- Next €10,000 (€22,001–€32,000) — taxed at 20% = €2,000.
- Final €8,000 (€32,001–€40,000) — taxed at 25% = €2,000.
Total income tax is €4,000, an effective rate of 10% on €40,000. To see this alongside Social Insurance and GHS as take-home pay, use the net salary calculator, and for the full rules read our personal income tax 2026 guide.
Frequently asked questions
Income up to €22,000 is tax-free; the slice from €22,001 to €32,000 is taxed at 20%; €32,001 to €42,000 at 25%; €42,001 to €72,000 at 30%; and anything above €72,000 at 35%. Each rate applies only to the income falling within its band, not your whole salary.
Yes. The 2026 reform raised the tax-free threshold from €19,500 to €22,000, so the first €22,000 of taxable income carries no income tax at all. Tax then applies progressively only to the income above that level, band by band.
Enter taxable income — that is, income after deductible items such as employee Social Insurance and GHS contributions, and after any exemptions you qualify for. The calculator then applies the 2026 bands to that figure to estimate your income tax.
No. This tool calculates income tax only. Social Insurance (8.8%) and GHS (2.65%) are separate deductions taken before income tax. To see gross-to-net pay including all three, use our net salary calculator instead.
The 2026 framework offers deductions and exemptions such as the 50% exemption for qualifying new residents, plus household measures for housing, green upgrades, insurance and children. Apply these to your income before entering it here, or model them with our 2026 allowances calculator.
Only the income above €22,000 is taxed. The €10,000 from €22,001 to €32,000 is taxed at 20% (€2,000), and the €8,000 from €32,001 to €40,000 at 25% (€2,000), giving total income tax of €4,000.
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