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Progressive Income Tax 0-35%Cyprus

Cyprus employment and business income taxed progressively. First €19,500 tax-free. Top rate 35% only on income above €60,000. Competitive rates. Combined with Non-Dom benefits on investment income creates complete package.

Progressive Income Tax 0-35%

Cyprus employment and business income taxed progressively. First €19,500 tax-free. Top rate 35% only on income above €60,000. Competitive rates. Combined with Non-Dom benefits on investment income creates complete package.

Tax Brackets 2026

€0 - €19,5000%

First €19,500 completely tax-free. Very generous allowance. €1,625/month tax-free income.

€19,500 - €28,00020%

€8,500 in this bracket. If earn €28,000: pay 20% × €8,500 = €1,700 total tax.

€28,000 - €36,30025%

€8,300 in bracket. Marginal rate system - only income in bracket taxed at 25%.

€36,300 - €60,00030%

€23,700 in bracket. Reasonable rate for higher earners by EU standards.

Above €60,00035%

Top rate 35% only on excess over €60,000. Lower than many EU countries (UK 45%, France 55%). Maximum effective rate ~30-32% for high earners.

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