Responsible use and tax accuracy
Cyprus Tax Assistant is a preparation tool. It does not file returns and is not affiliated with the Cyprus Tax Department.
Calculations use the rules for tax year 2025 as implemented in rule version CY-PIT-2025.1. Results are estimates until you verify every figure against official documents.
The output is an internal preparation report. It is not an official government form. You remain responsible for the accuracy of your return.
Situations outside the supported scope (rental, foreign income, non-residents, special exemptions) are flagged rather than calculated.
Rule check against official sources
Checked on 22 Oct 2026 against the Tax Department's official 2025 return completion guide. PDF ↗
✓ Confirmed in the official guide
- ✓ 2025 tax bands: €0–19,500 at 0%, then 20%, 25%, 30%, and 35% above €60,000.
- ✓ Life insurance relief is capped at 7% of the sum assured for each policy.
- ✓ Fund contributions, including life insurance, are capped at 1/5 of net income.
- ✓ Trade union fees, professional subscriptions and donations to approved charities are deductible.
- ✓ GESY rates: 2.65% for employees, 4% on self-employed profits.
⚠ Needs an accountant's review
- "Net income" for the 1/5 cap: we use total income minus union fees and donations. Confirm this definition.
- GESY contributions are NOT deducted and are NOT counted toward the 1/5 cap, because the 2025 guide's fund list does not name GESY. An accountant should confirm this — if they are deductible, your tax will be lower.
- Self-employed people with regular business income file a separate return (T.D.1A). Net profit, capital allowances and audit requirements are not checked here.
- The official return rounds Part 5C amounts to whole euros; we calculate with cents, so small differences are possible.
- Not calculated: the 20%/50% first-employment exemptions, medical insurance (2% cap), political donations, rents, dividends, interest and foreign income.