Two taxpayers, one figure
Corporate tax is paid by the company. GESY on dividends is paid by the shareholder. The calculator adds them so you can see the total cost of taking the profit out, but they are separate liabilities on separate returns.
Your effective tax rate in Cyprus.
Move the slider. The rate updates with the 2026 rules, and the breakdown shows where every euro goes.
50,000 to 5,000,000 euros
€50k€5M
Qualifying IP income (IP Box)Software, patents and other qualifying IP, taxed at an effective 3%
Your effective tax rate in Cyprus
15.48%
Corporate tax (15%)€150,000
GESY on dividends (2.65%, shareholder)€4,770
Total tax€154,770
GESY (General Healthcare System) is Cyprus's national health contribution, charged at 2.65% on dividends for non-dom residents. It is capped at 180,000 euros of annual income, a maximum of 4,770 euros a year, so the more you earn above the cap, the lower your effective rate becomes.
Illustrative estimate based on 2026 Cyprus tax rules for a resident company and a non-dom shareholder. Your exact rate depends on your structure, residency and income type. Your final structure is confirmed on a call.
Three things worth knowing before you use it in a decision.
The IP Box rate is 3%, not 2.5%
The regime exempts 80% of qualifying IP profit and the rest is taxed at the corporate rate, so 20% of 15% gives 3%. The 2.5% figure still circulating is the pre-2026 position, when the same exemption ran against 12.5%.
The GESY cap flatters large profits
GESY applies at 2.65% up to €180,000 of annual income, a maximum of €4,770. Above that the contribution stops growing, so the effective rate falls as profit rises. That is arithmetic, not planning.
An estimate is not a structure.
The calculator assumes a resident company and a non-dom shareholder. Your actual rate depends on the structure, the residency and the type of income, and that is a conversation rather than a slider.
No slide deck. No obligation.