Quick Answer
Non-Dom residents in Cyprus pay 0% income tax and 0% Special Defence Contribution on dividends - only GESY at 2.65% applies, capped at EUR 4,770 per year. This gives an effective rate of approximately 2.65%. Domiciled residents pay 5% SDC under the 2026 reform, reduced from 17%. Corporate tax of 15% applies at company level before distribution.
Cyprus Dividend Tax Calculator 2026
Calculate your exact dividend tax based on your residency status. Uses 2026 Cyprus tax rates.
Your tax status in Cyprus
Tax breakdown
2026 rates: SDC 5% (domiciled, reduced from 17% in Jan 2026 reform), GHS 2.65% (capped €4,770), 0% WHT for non-residents. This is an estimate - consult a Cyprus tax advisor for your specific situation.
Under Cyprus Non-Dom status, dividend income is completely exempt from income tax and Special Defence Contribution (SDC). Only GESY (2.65%, capped at EUR 4,770/year) applies, giving an effective rate of approximately 2.65% for most dividend recipients. For domiciled residents, SDC was reduced from 17% to 5% under the December 2025 tax reform, effective from 2026 profits.
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