2026 Cyprus passive income comparison

Stock Dividend vs Cyprus Rental Income

Compare after-tax dividend income with Cyprus buy-to-let rental income, including foreign withholding, GESY, dividend SDC, rental income tax and property operating costs.

Net income focusCompares cash received per year and per month after estimated taxes and costs.
2026 dividend rulesModels Non-Dom, domiciled 5% SDC and older 17% SDC dividend scenarios.
Rental tax updateUses 2026 bands and no rental SDC, with GESY on rental income.
Liquidity reminderHighlights that property income may win on yield while shares may win on simplicity.

Compare two income routes

Use the same capital amount for both options. Property purchase costs are modelled as reducing the amount available for the property itself.

1

Capital and tax profile

Amount available to invest in either shares/ETFs or a rental property.
Used to estimate marginal Cyprus income tax on rental income.
2

Stock or ETF dividends

Examples: 0% for some UCITS distributions, 15% common US treaty portfolio rate.
3

Cyprus rental property

Transfer fees, stamp duty, legal fees, VAT where relevant and other acquisition costs.
Gross annual rent as a percentage of estimated property value.
Maintenance, vacancies, common fees, management and insurance.
Rental simplification: Cyprus rental income tax is modelled on 80% of gross rent, with no rental SDC from 2026 and GESY at 2.65% subject to the annual cap.

Comparison result

Better annual income
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Stock net income
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Rental net income
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Annual difference
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Annual cash breakdown

Planning notes

Related investment and property guides

Compare the calculator result with the tax and property context behind each income stream.

Cyprus tax for expatsNon-dom, GESY, SDC and residency context.Buying property in CyprusProperty process and buyer-cost context.Stock and ETF Dividend CalculatorEstimate dividend income directly.Annual Ownership Cost CalculatorAdd property holding costs to rental returns.

2026 assumptions used

DividendsNo personal income tax; SDC depends on domicile status; GESY applies at 2.65% up to the cap.
RentNo rental SDC from 2026; income tax is estimated on 80% of gross rent plus GESY on gross rent.
Capital gains ignoredThis compares annual income only, not property appreciation, stock price changes, transaction timing or leverage.

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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