Cyprus: 2.65% health system contribution on rent, interest and dividends

A Cyprus resident pays a 2.65% GeSY contribution on rental income, interest and dividends; the income taken into account is capped at EUR 180,000 a year. The 2026 tax reform did not change the contribution.

What this changes in the calculation

Add 2.65% to the Cyprus rates for a resident: a deposit with domicile 17% + 2.65%, dividends 5% + 2.65%.