2026 Cyprus owner-manager planning

Cyprus Business Owner Income Calculator

Estimate owner take-home income from salary and dividends after employer contributions, corporate tax, employee deductions, GESY and dividend SDC.

Salary plus dividendsModels owner salary first, then post-tax profits distributed as dividends.
15% CIT or IP BoxCompare standard corporate tax with a simplified 3% IP Box scenario.
2026 dividend SDCNon-Dom, 5% domiciled and 17% older-profit cases are supported.
Per-owner viewSplits salary, dividends and tax across up to 10 owners.

Model owner-manager income

This is a simplified planning model for Cyprus tax-resident owner-managers. It does not replace payroll, accounting or tax advice.

1

Business profit and salary

Salary is deducted before company tax, but triggers payroll contributions.
Simplified employer-side payroll cost estimate.
2

Tax regime and shareholder status

Your owner income estimate

Net per owner
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Company tax
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Dividend per owner
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Salary net per owner
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Per-owner annual breakdown

Planning notes

Related business and tax guides

Use these guides to connect owner income with setup, filings and Cyprus tax status.

Starting a business in CyprusCompany and self-employment setup context.Cyprus tax for expatsTax residency, non-dom and income-tax basics.Filing taxes in CyprusAnnual filing and record-keeping context.

2026 assumptions used

Corporate tax15% standard corporate tax; simplified 3% effective IP Box option.
PayrollEmployee SI 8.8%, employee GESY 2.65%, employer contribution estimate user-adjustable.
DividendsSDC depends on domicile status; dividend GESY modelled at 2.65% subject to the cap.

Disclaimer

This calculator is for planning and illustration purposes only. Results are estimates and do not constitute tax, legal, immigration, investment, pension, or financial advice. Tax treatment, contribution rates, treaty provisions, and eligibility conditions vary based on individual circumstances, source country, domicile status, residency timing, and applicable double tax treaties. Confirm important decisions with a qualified Cyprus tax adviser, regulated financial adviser, or the relevant authority (Cyprus Tax Department, Social Insurance Services, GESY, or Migration Department) before acting.

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