Cyprus Personal income tax
Cyprus Personal income tax run from 0% to 35% across 5 bands, cited to Tax reform package amending Income Tax Law 118(I)/2002, enacted 2025-12-22 and gazetted 2025-12-31 (Official Gazette No. 5070), in force since 1 Jan 2026. Last checked against the official source on 30 Jul 2026.
Cypriot personal income tax, with the tax-free threshold raised to EUR 22,000 by the 2026 reform.
| Current value | 0–35% across 5 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | Tax reform package amending Income Tax Law 118(I)/2002, enacted 2025-12-22 and gazetted 2025-12-31 (Official Gazette No. 5070) |
| Last verified | 2026-07-30 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Secondary-confirmed: Cypriot government hosts refuse connections, so the bands come from professional-firm digests of the gazetted law rather than the Gazette itself. |
| Provenance | source fingerprint |
What this value means
Five bands from 2026-01-01 with the tax-free threshold raised from 19,500 to 22,000 EUR. The SUPERSEDED schedule applying to 2025 and earlier was 0 to 19,500 nil, 19,501 to 28,000 at 20%, 28,001 to 36,300 at 25%, 36,301 to 60,000 at 30% and above 60,000 at 35%. New from 2026: child allowances per parent (1,000 EUR for the first, 1,250 for the second, 1,500 for the third and beyond) subject to family-income bands, with single persons qualifying only where income is at or below 40,000 EUR; main-residence disaster insurance relief to 500 EUR per spouse; and capital expenditure on a main residence or an electric vehicle to 1,000 EUR per person with a four-year carry-forward. NOTE that these deductions are forfeited unless the return is filed by the deadline, and filing is now obligatory for all residents aged 25 to 70 regardless of income. Secondary-confirmed: Cypriot government hosts refuse connections, so the bands come from professional-firm digests of the gazetted law rather than the Gazette itself.
Get it programmatically
curl https://euroref.dev/v1/cy/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/cy/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/cy/income-taxOther Cyprus series: Policy interest rate · Value added tax (ΦΠΑ) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation) · Corporate income tax · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (δικαστικό επιτόκιο)
The same figure elsewhere: Czech Republic · Denmark · Estonia · Finland · France · all 34