Country tax profile · 2026
Cyprus income tax
How Cyprus taxes income
Cyprus taxes personal income at rates up to 35%. Residents taxed on worldwide income; no special nomad regime.
Compiled by MyNomadWorld for Cyprus and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Cyprus income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 22,000 EUR | 0% |
| up to 32,000 EUR | 20% |
| up to 42,000 EUR | 25% |
| up to 72,000 EUR | 30% |
| over the top bracket | 35% |
National brackets; local or regional surcharges may apply on top.
How Cyprus's income tax compares
Cyprus's top income tax of 35% is the 59th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Gabon (35%) · Iran (35%) · Niger (35%) · Sierra Leone (35%) · Togo (35%) · Malta (35%)
Who is a tax resident of Cyprus?
>183 days in Cyprus in a calendar year, OR the 60-day rule (>=60 days in Cyprus, no >183 days in any other single state, Cyprus business/employment/directorship, and a permanent Cyprus home owned or rented).
Related Cyprus taxes
Moving to Cyprus?
Get matched with a vetted Cyprus tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Cyprus income tax FAQ
What is the income tax rate in Cyprus?
Cyprus taxes personal income at rates up to 35%. Residents taxed on worldwide income; no special nomad regime.
Can expats pay less income tax in Cyprus?
Yes. Under the Non-dom + 50% exemption regime, qualifying new residents pay about 2.7% instead of the 35% headline rate.