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Estimate tax on rental income from Cyprus property.
The 20% deduction for expenses is line B4 of form T.D.59A (2026), which allows capital allowances, interest and 20% of gross rent. Bands are the Tax Department's published rates from tax year 2026.
The General Healthcare System contribution is not included.GHS is charged across several categories of income and interacts with a single €180,000 annual cap covering all of them together, so it cannot be worked out from rental income on its own. Whatever you owe depends on your other GHS-liable income as much as on this.
Also not handled: non-residents, whose Cyprus-source rent is taxable here but whose overall position turns on a double tax treaty, and the boundary with trading, where letting at scale can be taxed as a business instead.
The legislation behind these figures, who pays, when it is due, and the reliefs that are easy to miss.
✓ VerifiedThe Special Defence Contribution on dividends fell from 17% to 5% in 2026. But profits earned up to 2025 stay at 17% for six years, and a new 10% charge hits company assets used by shareholders.
✓ VerifiedThe 2026 reform raised the tax-free threshold from €19,500 to €22,000 and moved the 35% top rate from €60,000 up to €72,000. Here are the new bands, the old ones in full, and what the change is worth.
A calculator gives you an estimate. For anything that matters, have it confirmed by a firm licensed to advise in Cyprus.
Estimates only, not tax advice. Figures are checked against published Cyprus Tax Department guidance and reviewed at least annually.