Cyprus cross-border tax: residence, non-residents, leaving, withholding (tax year 2026)

Source-cited draft: not reviewed by an accountant, not for filing.

Cyprus taxes on the calendar year. Residence is tested year by year, and the law has no split-year rule: a person is resident or non-resident for the whole year. All article numbers below are to the Greek consolidated texts on CyLaw, which include the 2025 reform laws (Income Tax Law amendments up to 67(I)/2026). CyLaw is not the official gazette.

This skill links to its siblings instead of repeating them:

• cy-non-dom: domicile, the 17-of-20-years deemed domicile rule, the SDC exemption for non-doms and the article 3D lump sum. Read it for any question about SDC on an individual.
• cy-corporate-tax: the 15% rate, the company return, provisional tax and CFC rules.
• cy-transfer-pricing: arm's length pricing and the local file thresholds.
• cyprus-income-tax and cyprus-payroll: the personal return, PAYE and the T.D.59A.
• cyprus-social-contributions: social insurance and GHS rates in full.

Who this applies to

Individuals. An individual is resident in Cyprus for a tax year under either test (Income Tax Law, article 2, "κάτοικος της Δημοκρατίας", para (a)):

1. 183-day rule. In Cyprus for one or more periods totalling more than 183 days in the tax year.
2. 60-day rule. All of these at once: (aa) in Cyprus at least 60 days in the year; (bb) carries on a business in Cyprus, is employed in Cyprus, or holds an office in a person tax resident in Cyprus, at any time in the year; (cc) keeps a permanent home in Cyprus, owned or rented; and not in any other single state for more than 183 days in the same year. The person fails (bb) if the business, employment or office ends during the year. The consolidated text no longer asks that the person is not tax resident in another state.

Day counting (article 2): the day of departure is a day outside Cyprus; the day of arrival is a day in Cyprus; arriving and leaving the same day counts as one day in Cyprus; leaving and returning the same day counts as one day outside.

Companies. A company is resident if (i) its management and control is exercised in Cyprus, or (ii) it is incorporated in Cyprus under the Companies Law, unless a double tax treaty provides otherwise. A company that moves its registered office or seat to Cyprus is treated as incorporated in Cyprus (article 2, para (b)). Law 244(I)/2025, article 2, added the incorporation test and the 2026 wording of the 60-day rule, in force from 1 January 2026 (Law 244(I)/2025, article 25). A Cyprus-incorporated company stays resident after its management moves abroad unless a treaty tie-breaker gives residence to the other state. Treaty tie-breakers are outside this skill; refer them.

Scope of the charge (article 5):

• A resident is taxed on worldwide income (article 5(1)).
• A non-resident is taxed only on the Cyprus-source items in article 5(2): profits of a permanent establishment in Cyprus; pay for an office or employment exercised in Cyprus; pensions for employment exercised in Cyprus (government pensions excluded); rents, royalties and other income from property in Cyprus (by reference to article 5(1)(e)); goodwill; gross income from a profession or vocation exercised in Cyprus and from performances in Cyprus, with or without a permanent establishment; the 9% deemed benefit on company loans to directors and shareholders; crypto gains under article 20E; and contract-termination payments.
• A non-resident with a Cyprus permanent establishment may elect to be taxed as a resident (article 5(4)).
• Dividends and interest are exempt from income tax for everyone (article 8(19) interest of an individual; article 8(20) dividends). For an individual, SDC is the charge on them, and a non-resident does not pay SDC (SDC Law, articles 3(1)(a) and 3B(a) charge residents only). See cy-non-dom.

Rates, bands and thresholds

Item	Rate or amount	Year	Source
Individual resident: more than 183 days in Cyprus	more than 183 days	2026	Income Tax Law, art. 2: https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html
60-day rule: minimum days in Cyprus	at least 60 days	2026	Income Tax Law, art. 2
60-day rule: maximum days in any other single state	not more than 183 days	2026	Income Tax Law, art. 2
Personal tax scale (residents and non-residents alike)	0% to EUR 22,000; 20% to EUR 32,000; 25% to EUR 42,000; 30% to EUR 72,000; 35% above	2026 onward	Income Tax Law, Second Schedule, para 1(c)
Corporate tax rate	15%	2026 onward	Income Tax Law, Second Schedule, para 2
Exemption art. 8(21A): first employment in Cyprus, after 3 years employed abroad by a non-resident employer	20% of pay or EUR 8,550, the lower; 7 tax years starting the year AFTER the employment year; starts up to 2027	2026	Income Tax Law, art. 8(21A)
Exemption art. 8(21B): returning former residents	25% of pay or business profit, max EUR 25,000 a year; pay above EUR 30,000; start year plus 6 years; starts 1 Jan 2025 to 2030	2026	Income Tax Law, art. 8(21B)
Exemption art. 8(23A): first employment after at least 15 consecutive non-resident years	50% of pay, for any year pay exceeds EUR 55,000; 17 tax years from the start year	2026	Income Tax Law, art. 8(23A)
Deductions for social insurance, GHS, pension and insurance: overall cap	1/5 of taxable income before those deductions	2026	Income Tax Law, art. 14(2)
Termination payments above EUR 200,000 (residents and non-residents)	20% on the excess, taxed separately	2026	Income Tax Law, art. 20ΣΤ
Royalties and technical assistance paid to a non-resident, right used in Cyprus	10% of gross	2026	Income Tax Law, art. 21 ("δέκα σεντ κατά λίρα")
Royalties to an associated company in an EU-listed non-cooperative jurisdiction (if art. 21 did not already apply)	10% of gross	2026	Income Tax Law, art. 21A(1) and (7)
Film rentals for showing films in Cyprus, paid to a non-resident	5% of gross	2026	Income Tax Law, art. 22
Non-resident individual: profession or vocation exercised in Cyprus; non-resident entertainers and sports teams performing in Cyprus	10% of gross	2026	Income Tax Law, art. 23
Non-resident: services in Cyprus on the continental shelf, natural resources and pipelines, not through a permanent establishment	5% of gross	2026	Income Tax Law, art. 23A
Dividend to an associated company in a low-tax jurisdiction	5% SDC	from 1 January 2026	SDC Law, art. 3(1)(d)(i)(aa); commencement note to Law 48(I)/2025: https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html
Dividend to an associated company in an EU-listed non-cooperative jurisdiction	17% SDC (prevails if both)	2026	SDC Law, art. 3(1)(d)(i)(bb)
Interest to an associated company in an EU-listed non-cooperative jurisdiction	17% SDC	2026	SDC Law, art. 3B(c)
Low-tax jurisdiction test	third country with a corporate rate below 50% of the Cyprus rate (below 7.5% at 15%)	2026	SDC Law, art. 2; Income Tax Law, art. 2
Capital gains tax on Cyprus immovable property and on shares deriving value from it (residents and non-residents)	20%	2026	Capital Gains Tax Law, art. 4: https://www.cylaw.org/nomoi/enop/non-ind/1980_1_52/full.html
Shares count as Cyprus property for CGT if held through other companies	at least 20% of their market value from Cyprus immovable property	2026	Capital Gains Tax Law, art. 2 ("ιδιοκτησία")
CGT lifetime exemption, individuals	EUR 30,000	2026	Capital Gains Tax Law, art. 5(1)
Employee social insurance	8.8% of insurable earnings	2026	Business in Cyprus (Government portal): https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/
Maximum insurable earnings, monthly-paid employees	EUR 5,742 a month from 1 January 2026	2026	Social Insurance Services: https://sisweb.mlsi.gov.cy/anotato2025/
GHS (GESY) contribution, employee	2.65% of emoluments; income above EUR 180,000 is not charged	2026	General Healthcare System Law 89(I)/2001, art. 19(1)(a) and (4): https://www.cylaw.org/nomoi/enop/non-ind/2001_1_89/full.html
Late payment interest (public interest rate)	3.50% a year	calendar 2026	Decree K.D.P. 376/2025: https://www.cylaw.org/KDP/data/2025_1_376.pdf

The taxable base

Arriving individuals. Run the residence tests first. Then test the employment exemptions, which apply whether or not the person becomes resident (articles 8(21A), 8(21B), 8(23A) are framed on employment in Cyprus, not on residence; 8(21B) does need residence in each year after the start year). Only one can be used:

• 8(23A), 50%. For a person not resident for at least 15 consecutive years immediately before their first employment in Cyprus, starting from 1 January 2022. "First employment" means the first salaried work in Cyprus after 15 consecutive tax years with none. Granted in any year pay exceeds EUR 55,000, and in the start year if pay in the first 12 months exceeds EUR 55,000. Runs 17 tax years from the start year. Once in a lifetime. The 15-year look-back comes from Law 51(I)/2023, which replaced 10 years with 15 with effect from 1 January 2022; only a person already entitled before that law's publication on 30 June 2023 keeps the 10-year conditions. Every 2026 starter is tested at 15 years. If 8(23A) is granted, 8(21), 8(21A), 8(21B) and 8(23) are not.
• 8(21B), 25%. For returning former residents only: not resident in the 7 tax years before the start year, but resident in some year before those 7; started work or business from 1 January 2025 to 2030; pay or profit above EUR 30,000 in the first 12 months; plus a degree and 36 months' full-time work abroad for a non-resident employer within the last 84 months, or 84 months of it. Capped at EUR 25,000 a year; start year plus the next 6 years, in each year pay exceeds EUR 30,000. If granted, 8(21A) is not.
• 8(21A), 20%. For a person employed outside Cyprus by a non-resident employer for the 3 consecutive years immediately before their first employment in Cyprus, starting after the publication of Law (No. 6) of 2022 and up to 2027. "First employment" has the 8(23A) meaning: the first salaried work in Cyprus after 15 consecutive tax years with none. The lower of 20% and EUR 8,550. It starts in the tax year AFTER the employment year and runs 7 tax years. It gives nothing in the start year.

Older starts are under 8(21) (20%, starts 2012 to July 2022) and 8(23) (50%, pay above EUR 100,000, starts to July 2022). Refer those.

After the exemption, deduct social insurance, GHS, approved pension and insurance contributions, capped together at one fifth of taxable income before those deductions (article 14(2)). Social insurance paid to a fund set up in another EU state counts (article 14(1)(b)), and so does a contribution under a health system law comparable to the GHS in force outside Cyprus (article 14(1)(e)). Then apply the scale.

Non-resident individuals with Cyprus employment, rent or a permanent establishment file a return and pay on the scale (Assessment and Collection Law, art. 5(1)(b)). Professionals and performers fall under the 10% gross withholding in article 23 instead.

Non-resident companies pay 15% on profits of a Cyprus permanent establishment. A non-resident company whose whole Cyprus-source income was withheld under article 24 does not file (Assessment and Collection Law, art. 5(1)(d), first proviso).

Foreign tax credit. A resident taxed abroad gets a credit against the Cyprus tax on the same income: under a treaty (article 35), capped at the Cyprus tax on that income at the person's average rate, with claims within six years from the end of the tax year (article 35(3) and (9)); with no treaty, unilateral relief against the Cyprus tax on that income, capped at the foreign tax paid, following the article 35 procedure as far as practicable (article 36(1) and (2)). Foreign tax is not a deduction (article 35(5)(a)). SDC on foreign dividends and interest of a resident is reduced by the same credit (SDC Law, art. 4(4)).

Residents working abroad. Pay for employment exercised outside Cyprus for more than 90 days in the tax year, for a non-resident employer or a foreign permanent establishment of a resident employer, is exempt (article 36(5)). Profits of a foreign permanent establishment are exempt unless it is mainly investment income with a much lower tax burden, or it is in an EU-listed non-cooperative jurisdiction; the person can elect, for each foreign permanent establishment, to tax its profits with a credit instead (article 36(3) and (4)).

Leaving Cyprus: individuals. There is no exit tax on individuals. Article 33B applies only to a company or a permanent establishment. In the year of departure, residence turns on the day count: a person who spends 183 days or fewer in Cyprus and whose Cyprus employment ends in the year fails both tests and is non-resident for the whole year, taxed only on the Cyprus-source items above. Cyprus property stays inside CGT after departure (Capital Gains Tax Law, art. 4 taxes every gain on Cyprus property; residence is not a condition).

Leaving Cyprus: companies. Article 33B adds to income the difference between market value and tax value of assets when a resident company moves assets to a foreign permanent establishment, a Cyprus PE moves assets abroad, a resident company moves its tax residence abroad (assets left in a Cyprus PE are not caught), or a Cyprus PE's business moves abroad. Assets due to return within 12 months in a securities financing or collateral arrangement are excluded (article 33B(4)). The tax can be paid in instalments over five years, with interest, where the move is to an EU state or an EEA state with a recovery-assistance agreement (Assessment and Collection Law, art. 40A(1)). The instalments end at once if the assets or business are sold, moved on to a third country, the company goes insolvent, or it misses an instalment and does not cure it within 12 months (art. 40A(2)).

Deadlines and filing

Step	Deadline	Source
Withholding under articles 21, 21A, 22, 23, 23A: payer withholds from each payment and remits with a statement	by the end of the month after the month of withholding	Income Tax Law, art. 24(1) and (3)
Payer abroad, cost borne by a Cyprus associated person (articles 23 and 23A)	associated person remits by the end of the month after the month the cost is charged to it	Income Tax Law, art. 24(1A)
SDC withheld on dividends and interest	by the end of the month after the month the withholding was made or should have been made	SDC Law, art. 4(1A)
Individual return (resident, or non-resident with article 5(2) income)	31 July of the year after the tax year	Assessment and Collection Law, art. 5(1)(a), (b) and (1A)
Company return, audited accounts	31 January of the second year after the tax year (see cy-corporate-tax)	Assessment and Collection Law, art. 5(1A), first proviso
CGT on Cyprus property: disposal return and the tax	within one month of the disposal and before the transfer is registered	Capital Gains Tax Law, art. 12(1)
Foreign tax credit claim	within 6 years from the end of the tax year	Income Tax Law, art. 35(9)
Article 3D non-dom lump sum, SDC exemption form T.D.38	see cy-non-dom	SDC Law, art. 3D

Penalties and interest

• Withholding not made or remitted late (articles 21 to 23A): interest on the tax as for late-paid tax, plus a charge of 5% of the tax due (Income Tax Law, art. 24(3) and proviso). The payer is liable as if the tax were its own (art. 24(2)). Interest for 2026 is 3.50% a year (K.D.P. 376/2025).
• SDC withheld late: interest from the due date (SDC Law, art. 4(3)), plus 5%, and a further 5% if still unpaid two months after the due date (SDC Law, art. 7B(e)).
• Late income tax return: EUR 150 for an individual; EUR 500 for a legal person with turnover or assets above EUR 1,000,000; EUR 250 for any other legal person. Not charged if filed within a later deadline the Commissioner announces for everyone (Assessment and Collection Law, art. 50A(a)).
• Late income tax payment: 5%, and a further 5% if still unpaid two months after the due date (art. 50A(e)), plus interest.
• CGT: late return EUR 250 for an individual and EUR 1,000 for a company; late payment 5%, plus 5% more after two months (Capital Gains Tax Law, art. 23A(a) and (e)).
• Article 33B exit tax in instalments: interest runs on the instalments (Assessment and Collection Law, art. 40A(1), second proviso).

Cross-border points

• Treaties. A treaty can lower the article 21 rate, give the CGT taxing right to the other state, or settle dual residence. This skill has no country-by-country treaty rate table. Read the treaty itself before applying a reduced rate. Cyprus must open renegotiation of a treaty that gives it no taxing right on dividends paid to a low-tax jurisdiction, or on dividends, interest or royalties paid to an EU-listed non-cooperative jurisdiction, three consecutive calendar years after the jurisdiction became low-tax or was first listed. For treaties already in that position, the three years run from 16 April 2025 (listed jurisdictions) or from 1 January 2026 (low-tax jurisdictions). (Income Tax Law, art. 34(3) and provisos).
• EU Interest and Royalties Directive. No article 21 withholding on royalties paid to an associated company of another EU state (25% direct holding either way, or a common 25% parent), when paid by a Cyprus resident company or deducted by a Cyprus PE (article 21, second proviso).
• Defensive measures (EU list). "Non-cooperative jurisdiction" means a jurisdiction on Annex I of the EU list published in the Official Journal in the previous calendar year and still on the latest list in force (SDC Law, art. 2; Income Tax Law, art. 2). Each measure applies only between associated companies (more than 50% of votes, capital or profits, directly or indirectly, with connected persons, either way round or through a common owner). They do not apply to payments by an individual, nor to listed securities where the payer cannot reasonably know the holder is associated, and an anti-abuse rule disregards non-genuine arrangements (SDC Law, art. 3(1)(d)(ii) to (iv) and 3B(c)(iii) and (iv); Income Tax Law, art. 21A(2) to (5)). The same rules reach a permanent establishment in the listed jurisdiction (SDC Law, art. 3(1)(d)(v), 3B(c)(v); Income Tax Law, art. 21A(6)). Deduction denials for payments to associated low-tax companies are in cy-corporate-tax.
• Social security (EU). Regulation (EC) 883/2004 puts a person under one state's social security legislation only (art. 11(1)), normally the state where they work (art. 11(3)(a)). A posted worker stays under the home state if the posting is expected to last no more than 24 months and does not replace another posted person (art. 12(1)); the A1 certificate proves this. A person working in two or more states is under the state of residence if a substantial part of the work is there, otherwise, for a person working for one employer, under the state of the employer's registered office (art. 13(1)). An employer posting workers into Cyprus sends their A1 forms to the Social Insurance Services (Business in Cyprus, posting of workers). Contribution rates and GHS are in cyprus-social-contributions.
• Transfer pricing. Related-party flows with non-residents need arm's length prices: cy-transfer-pricing.

Worked examples

Example 1: moving to Cyprus for a EUR 80,000 job

Anna has never lived or worked in Cyprus. She arrives on 5 January 2026 and starts her first Cyprus job the same day at EUR 80,000 a year, paid in 12 equal monthly amounts. She spends 40 days abroad on trips during 2026.

Residence: 5 January to 31 December is 361 days counting the arrival day; less 40 days abroad gives 321 days. That is more than 183, so she is resident for 2026 under the 183-day rule.

Exemption: she has been non-resident for far more than 15 consecutive years and this is her first employment in Cyprus, started after 1 January 2022. Her first 12 months' pay exceeds EUR 55,000, so article 8(23A) exempts 50% from 2026, her start year: EUR 40,000. Article 8(21A) would give nothing in 2026 anyway, because it starts the year after the employment year.

Contributions: monthly pay of EUR 6,666.67 is above the EUR 5,742 ceiling, so social insurance is 8.8% of 12 x 5,742 = EUR 6,063.55. GHS is 2.65% of the full EUR 80,000 = EUR 2,120. Together EUR 8,183.55, but the deduction is capped at one fifth of the EUR 40,000 taxable income: EUR 8,000. Chargeable income is EUR 32,000. Tax: nil on the first EUR 22,000 and 20% on EUR 10,000 = EUR 2,000.

name: Anna, arrives 5 Jan 2026, EUR 80,000 salary, art. 8(23A) 50% exemption
inputs:
  days_from_arrival: 361
  days_abroad: 40
  salary: 80000
  si_ceiling_month: 5742
  months: 12
steps:
  - days_in_cyprus: days_from_arrival - days_abroad
  - exemption_50: salary * 0.50
  - taxable_before_deductions: salary - exemption_50
  - social_insurance: min(salary, si_ceiling_month * months) * 0.088
  - ghs: salary * 0.0265
  - contributions: social_insurance + ghs
  - one_fifth_cap: taxable_before_deductions / 5
  - deduction: min(contributions, one_fifth_cap)
  - chargeable: taxable_before_deductions - deduction
  - tax: max(0, min(chargeable, 32000) - 22000) * 0.20 + max(0, min(chargeable, 42000) - 32000) * 0.25 + max(0, min(chargeable, 72000) - 42000) * 0.30 + max(0, chargeable - 72000) * 0.35
expected:
  days_in_cyprus: 321
  exemption_50: 40000
  taxable_before_deductions: 40000
  social_insurance: 6063.552
  ghs: 2120
  contributions: 8183.552
  one_fifth_cap: 8000
  deduction: 8000
  chargeable: 32000
  tax: 2000

Example 2: a royalty to a non-resident and a dividend to an EU-listed jurisdiction

Delta Ltd, a Cyprus resident company, pays two amounts in March 2026.

First, a royalty of EUR 120,000 to an unrelated foreign company with no business in Cyprus, for a trademark used in Cyprus. No treaty and no EU directive applies. Article 21 taxes it at 10% of gross: Delta withholds EUR 12,000, pays EUR 108,000 and remits the EUR 12,000 by 30 April 2026 (article 24). Article 21A does not apply: the recipient is not associated, and article 21A does not apply where article 21 tax was already withheld.

Second, a dividend of EUR 300,000 to its 100% parent, resident in a jurisdiction on Annex I of the EU list. The parent is associated, so SDC Law article 3(1)(d)(i)(bb) charges 17%: Delta withholds EUR 51,000 and pays EUR 249,000. The 17% applies even if the jurisdiction is also low-tax. The SDC is due by 30 April 2026 (SDC Law, art. 4(1A)).

Edge case: Delta remits the SDC in May 2026, late. It owes a 5% charge of EUR 2,550 (SDC Law, art. 7B(e)) plus interest at 3.50% a year from 30 April.

name: Delta Ltd, March 2026, art. 21 royalty and 17% SDC dividend to EU-listed parent
inputs:
  royalty: 120000
  dividend: 300000
steps:
  - royalty_wht: royalty * 0.10
  - royalty_net: royalty - royalty_wht
  - dividend_sdc: dividend * 0.17
  - dividend_net: dividend - dividend_sdc
  - total_withheld: royalty_wht + dividend_sdc
  - late_charge_sdc: dividend_sdc * 0.05
expected:
  royalty_wht: 12000
  royalty_net: 108000
  dividend_sdc: 51000
  dividend_net: 249000
  total_withheld: 63000
  late_charge_sdc: 2550

Ask the client first

1. Days in Cyprus and in each other country this year, counted on the article 2 rules; any Cyprus job, business or directorship; a Cyprus home owned or rented. (Decides residence.)
2. For an arrival: every year of Cyprus residence and Cyprus salaried work in the past 15 years, who employed you in the last 3 to 7 years and where, your degree, and first-12-months pay. (Decides which article 8 exemption applies.)
3. For a departure: the date the Cyprus job or business ends and where you will be resident; whether you keep Cyprus property or shares in property companies. (Decides residence in the departure year and CGT.)
4. For a payment abroad: what the payment is for, where the right is used, whether the recipient has a Cyprus business or permanent establishment, whether it is associated with the payer (more than 50%), and its jurisdiction of residence. (Decides the article 21 to 23A rate and the 5% or 17% SDC.)
5. Does a treaty apply, and does the recipient hold a tax residence certificate? (Decides any reduced rate.)
6. For a company moving assets or residence abroad: which assets, their market and tax values, and the destination state. (Decides article 33B and the instalment option.)

Sources

Source	URL	Read on
Income Tax Law 118(I)/2002, consolidated to Law 67(I)/2026 (CyLaw), arts. 2, 5, 8, 14, 20ΣΤ, 21 to 24, 33B, 34 to 36, Second Schedule	https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html	2026-10-23
Special Defence Contribution Law 117(I)/2002, consolidated (CyLaw), arts. 2, 3, 3B, 4, 7B	https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html	2026-10-23
Assessment and Collection of Taxes Law 4/1978, consolidated (CyLaw), arts. 5, 40A, 50A	https://www.cylaw.org/nomoi/enop/non-ind/1978_1_4/full.html	2026-10-23
Income Tax (Amendment) (No. 4) Law 244(I)/2025, arts. 2 (residence definition), 24 (2026 scale) and 25 (in force 1 January 2026)	https://www.cylaw.org/nomoi/arith/2025_1_244.pdf	2026-10-23
Income Tax (Amendment) (No. 2) Law 47(I)/2025, arts. 4 to 8 (article 21 proviso deleted, article 21A, article 34(3), commencement)	https://www.cylaw.org/nomoi/arith/2025_1_047.pdf	2026-10-23
Income Tax (Amendment) Law 51(I)/2023, art. 2 (8(23A) look-back from 10 to 15 years) and art. 3 (in force from 1 January 2022)	https://www.cylaw.org/nomoi/arith/2023_1_051.pdf	2026-10-23
Capital Gains Tax Law 52/1980, consolidated (CyLaw), arts. 2, 4, 5, 12, 23A	https://www.cylaw.org/nomoi/enop/non-ind/1980_1_52/full.html	2026-10-23
General Healthcare System Law 89(I)/2001, consolidated (CyLaw), art. 19	https://www.cylaw.org/nomoi/enop/non-ind/2001_1_89/full.html	2026-10-23
Decree K.D.P. 376/2025, public interest rate 3.50% for 2026	https://www.cylaw.org/KDP/data/2025_1_376.pdf	2026-10-23
Social Insurance Services, maximum insurable earnings from 1 January 2026	https://sisweb.mlsi.gov.cy/anotato2025/	2026-10-23
Business in Cyprus (Government portal), social insurance contributions and posting of workers	https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/	2026-10-23
Regulation (EC) 883/2004, consolidated text, arts. 11 to 13 (EUR-Lex)	https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02004R0883-20190731	2026-10-23

Not yet confirmed: the jurisdictions on the EU Annex I list at each payment date (the Council page refused automated access); the Tax Department's own guidance pages on gov.cy (they refuse automated access and were not read for this skill); whether the second 5% late-payment charge in article 50A(e) also applies to article 24 withholding; any treaty rates.

Contributed by Ryan Duguid.