Gross to net Cyprus with exemption (7 figures)
The CY Employment Income Reliefs carries 7 published figures read from 4 sources' own pages, from 0 to 50 percent, read 7 November 2026.
8 of the 20 named sources read in full publish a figure; 12 publish none, read 7 November 2026.
By relief and condition
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| relief article-8-23A-50pc | 50 % (one figure) | one figure, no range | 1 |
| relief article-8-23A-duration | 17 year (one figure) | one figure, no range | 1 |
| relief article-8-23A-threshold | 55,000 EUR (one figure) | one figure, no range | 1 |
| relief article-8-21A-cap | 8,550 EUR (one figure) | one figure, no range | 1 |
| relief tax-free-threshold | 22,000 EUR (one figure) | one figure, no range | 1 |
| relief child-student-deduction | 100,000 EUR (one figure) | one figure, no range | 1 |
| relief severance-threshold | 200,000 EUR (one figure) | one figure, no range | 1 |
| relief foreign-pension-rate | 5 % (one figure) | one figure, no range | 1 |
| relief widow-pension-rate | 20 % (one figure) | one figure, no range | 1 |
| relief rental-deemed-deduction | 20 % (one figure) | one figure, no range | 1 |
| relief cultural-donation-cap | 50,000 EUR (one figure) | one figure, no range | 1 |
| relief non-dom-duration | 17 year | 17 to 17 year | 2 |
| relief article-8-23A-lookback | 15 year | 15 to 15 year | 2 |
| relief non-dom-sdc-rate | 0 % (one figure) | one figure, no range | 1 |
| relief article-8-21A-20pc | 20 % | 20 to 20 % | 2 |
| condition article-8-23A-lookback | 10 year (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (19)
- Chambers & Co: the 2026 personal tax regime, read 2026-11-07:
Severance payments made due to termination of employment will be subject to a 20 per cent tax rate, with a tax-free allowance of 200,000 euro.
- Chambers & Co: the 2026 personal tax regime, read 2026-11-07:
Up to 100,000 euro annual income for households with one or two children Up to 150,000 euro for families with three or four children
- Aspen Trust Group: Cyprus first employment tax exemption, read 2026-11-07:
Remuneration Threshold: Annual gross remuneration should exceed €55,000.
- PwC Cyprus: individual - deductions, read 2026-11-07:
Donations or contributions to approved cultural institutions. The whole amount (up to EUR 50,000).
- Chambers & Co: the 2026 personal tax regime, read 2026-11-07:
For individuals, the most immediate change is the increase of the basic tax-free threshold on employment and pension income to 22,000 euro.
- Aspen Trust Group: Cyprus first employment tax exemption, read 2026-11-07:
Remuneration Threshold: There is no minimum salary threshold, making this exemption available to individuals with annual gross income up to €55,000, with a maximum annual exemption of €8,550.
- Nexora: the Article 8(23A) 50% high-earner exemption, read 2026-11-07:
Article 8(23A) of the Cyprus Income Tax Law gives qualifying individuals a 50% deduction from employment income when annual remuneration exceeds €55,000.
- PwC Cyprus: individual - income determination, read 2026-11-07:
Cyprus source widow(er)’s pension is taxed at the flat rate of 20% on amounts over EUR 22,000 (on amounts over EUR 19,500 up to 31 December 2025).
- PwC Cyprus: individual - income determination, read 2026-11-07:
Gross rental income, less a deemed deduction of 20% for buildings (in lieu of actual building repairs and related maintenance expenses), a deduction for capital allowances for buildings, and interest expense for the acquisition of the building/land, is subject to PIT under the normal PIT bands (see the Taxes on personal income section).
- Zeno Legal: Cyprus 50% expat exemption, Article 8(23A), read 2026-11-07:
The 20% / €8,550 alternative (Article 8(23))
- Cyprus Tax Life: the 50% salary exemption, read 2026-11-07:
The 20% exemption (capped at €8,550 per year) applies to employees earning under €55,000 who were not Cyprus tax residents in the previous tax year.
- ATCA: navigating the Cyprus 50% tax rule, read 2026-11-07:
– 50% Tax Exemption for foreign individuals with annual remuneration over €55,000. – Applies for 17 years for first employment starting from 1 January 2022.
- Cyprus Tax Life: the 50% salary exemption, read 2026-11-07:
Non-Dom status eliminates Special Defence Contribution (SDC) on dividends, interest, and rental income for up to 17 years.
- Nexora: the Article 8(23A) 50% high-earner exemption, read 2026-11-07:
Those classes of income are addressed by non-dom status, which exempts qualifying individuals from SDC on worldwide dividends, interest, and (until 2025) rental income for 17 years.
- Aspen Trust Group: Cyprus first employment tax exemption, read 2026-11-07:
An individual is considered eligible when, after at least 15 years of not working in Cyprus, they commence salaried services on the island.
- Zeno Legal: Cyprus 50% expat exemption, Article 8(23A), read 2026-11-07:
The individual was not Cyprus tax-resident in any of the 15 years immediately preceding the start of the qualifying employment.
- Cyprus Tax Life: the 50% salary exemption, read 2026-11-07:
If you were a Cyprus tax resident at any point in the ten years before you start work, the exemption is not available, even one year of Cyprus residency during that window closes the door.
- PwC Cyprus: individual - income determination, read 2026-11-07:
Pensions received from abroad for services rendered outside Cyprus are taxable at the flat rate of 5% on amounts in excess of EUR 5,000 (EUR 3,420 up to 31 December 2025).
- Zeno Legal: Cyprus 50% expat exemption, Article 8(23A), read 2026-11-07:
Dividends from the same company flow at 0% SDC under non-dom.
Read in full, publishes no figure
12 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Announcement of the Tax Department on the reform - individual income tax, read 2026-11-07: read in full and no accepted figure on the page
- Tax Department: Tax Reform 2026, read 2026-11-07: read in full and no accepted figure on the page
- Tax For All: Φορολογική Μεταρρύθμιση 2026, read 2026-10-31: read in full and no accepted figure on the page
- The Income Tax Law 118(I)/2002, consolidated (CyLaw) - Article 8 exemptions, read 2026-09-12: every candidate on the page was refused
- EY Cyprus TaxLegi, July 2024 (Circular 4/2024), read 2026-10-03: every candidate on the page was refused
- KPMG Cyprus: Circular 4/2024 - Article 8(23A) exemption, read 2026-09-12: read in full and no accepted figure on the page
- KPMG global mobility flash alert: Cyprus expatriate regime guidance, read 2026-10-31: every candidate on the page was refused
- Harneys: Cyprus clarifies the 50% income tax exemption, read 2026-11-07: every candidate on the page was refused
- IBCCS TAX: 50% expatriate relief on employment income, read 2026-11-07: every candidate on the page was refused
- SeaMark Consultants: tax circular on the 50% exemption, read 2026-10-24: every candidate on the page was refused
- Stavrou CPA: first-time employment in Cyprus exemption, read 2026-10-10: every candidate on the page was refused
- Tax Efficiency Lab: Cyprus tax guide 2026 (non-dom), read 2026-11-07: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
8 of the 20 named sources that could be read published a usable figure; 12 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 375 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per relief: its statutory reference, the condition that opens it (a remuneration threshold, a look-back on residence, a first-employment date), how long it lasts, the cap on it, and the date it took effect or changed - each read from the law or the authority's own page.
The derivation is what a relief is WORTH: the same gross salary run through the deduction table with and without each relief, giving the euro difference and the effective rate at each gross level, and the count of reliefs a given profile can actually stack - which no authority computes because each publishes only its own rule.
375 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (20)
- Announcement of the Tax Department on the reform - individual income tax(the publisher's own terms; quoted for reporting and comment)
- Tax Department: Tax Reform 2026(the publisher's own terms; quoted for reporting and comment)
- Tax For All: Φορολογική Μεταρρύθμιση 2026(the publisher's own terms; quoted for reporting and comment)
- The Income Tax Law 118(I)/2002, consolidated (CyLaw) - Article 8 exemptions(the publisher's own terms; quoted for reporting and comment)
- PwC Cyprus: individual - income determination(the publisher's own terms; quoted for reporting and comment)
- PwC Cyprus: individual - deductions(the publisher's own terms; quoted for reporting and comment)
- EY Cyprus TaxLegi, July 2024 (Circular 4/2024)(the publisher's own terms; quoted for reporting and comment)
- KPMG Cyprus: Circular 4/2024 - Article 8(23A) exemption(the publisher's own terms; quoted for reporting and comment)
- KPMG global mobility flash alert: Cyprus expatriate regime guidance(the publisher's own terms; quoted for reporting and comment)
- Harneys: Cyprus clarifies the 50% income tax exemption(the publisher's own terms; quoted for reporting and comment)
- IBCCS TAX: 50% expatriate relief on employment income(the publisher's own terms; quoted for reporting and comment)
- Zeno Legal: Cyprus 50% expat exemption, Article 8(23A)(the publisher's own terms; quoted for reporting and comment)
- Nexora: the Article 8(23A) 50% high-earner exemption(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Life: the 50% salary exemption(the publisher's own terms; quoted for reporting and comment)
- ATCA: navigating the Cyprus 50% tax rule(the publisher's own terms; quoted for reporting and comment)
- SeaMark Consultants: tax circular on the 50% exemption(the publisher's own terms; quoted for reporting and comment)
- Stavrou CPA: first-time employment in Cyprus exemption(the publisher's own terms; quoted for reporting and comment)
- Aspen Trust Group: Cyprus first employment tax exemption(the publisher's own terms; quoted for reporting and comment)
- Chambers & Co: the 2026 personal tax regime(the publisher's own terms; quoted for reporting and comment)
- Tax Efficiency Lab: Cyprus tax guide 2026 (non-dom)(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The CY Employment Income Reliefs carries 7 published figures read from 4 sources' own pages, from 0 to 50 percent, read 7 November 2026.
8 of the 20 named sources read in full publish a figure; 12 publish none, read 7 November 2026.
CY Employment Income Reliefs, relief article-8-23A-50pc: median 50 percent across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief article-8-23A-duration: median 17 year across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief article-8-23A-threshold: median 55,000 EUR across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief article-8-21A-cap: median 8,550 EUR across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief tax-free-threshold: median 22,000 EUR across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief child-student-deduction: median 100,000 EUR across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief severance-threshold: median 200,000 EUR across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief foreign-pension-rate: median 5 percent across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief widow-pension-rate: median 20 percent across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief rental-deemed-deduction: median 20 percent across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief cultural-donation-cap: median 50,000 EUR across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief non-dom-duration: median 17 year across 2 sources, read 7 November 2026.
CY Employment Income Reliefs, relief article-8-23A-lookback: median 15 year across 2 sources, read 7 November 2026.
CY Employment Income Reliefs, relief non-dom-sdc-rate: median 0 percent across 1 source, read 7 November 2026.
CY Employment Income Reliefs, relief article-8-21A-20pc: median 20 percent across 2 sources, read 7 November 2026.
CY Employment Income Reliefs, condition article-8-23A-lookback: median 10 year across 1 source, read 7 November 2026.
Cite as: "cyprusgrosstonet.com CY Employment Income Reliefs", updated 2026-11-07, https://cyprusgrosstonet.com/datasets/cy-employment-income-reliefs/.
Download the CSV (19 rows, computed 2026-11-07)
Want a Cyprus payroll professional to check the figure?
Tell us what you are dealing with and we will pass your details to up to three Cyprus corporate service providers, who contact you directly.
Questions this data answers
Which exemptions and deductions change what a Cyprus employee actually keeps - the 50% and 20% first-employment exemptions, provident, pension and medical fund contributions, the new 2026 personal deductions, non-domiciled status, and termination payments?
The CY Employment Income Reliefs carries 7 published figures read from 4 sources' own pages, from 0 to 50 percent, read 7 November 2026.
Where do the figures in the CY Employment Income Reliefs come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 20 named sources were read and 8 publish a figure; the 12 that publish none are recorded as not published, never estimated.