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Cyprus tax guides · May 2026

Self-employed tax in Cyprus

Rates, caps, and what differs from employed payroll.

If you invoice clients or earn as a sole proprietor, you are generally treated as self-employed for social insurance — not as an employee on payroll.

Key rates (2026)

  • Social insurance: 16.6% on insurable earnings (cap €68,904/year)
  • GESY: 4% on insurable earnings
  • Income tax: progressive bands from 0% up to 35% on taxable income

Our free calculator applies these rules instantly and shows your net take-home after all three.

Who should use this tool

Freelancers, consultants, digital nomads with Cyprus obligations, sole proprietors, and platform couriers — anyone paying quarterly SI themselves.

Run your numbers in 30 seconds

Free self-employed calculator

TaxCalc CY — estimates updated May 2026. Self-employed Cyprus tax calculator.