Cyprus Income Tax
Asked about Cyprus personal income tax for self-employed individuals or employees.
What this covers — Cyprus, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Cyprus Income Tax automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Cyprus accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Cyprus to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Cyprus →Depends on
About
Use this skill whenever asked about Cyprus personal income tax for self-employed individuals or employees. Trigger on phrases like "how much tax do I pay in Cyprus", "TD1", "IR1", "income tax return Cyprus", "allowable deductions", "Social Insurance", "GHS", "GESY", "provisional tax", "temporary tax", "chargeable income", "non-dom", "Special Defence Contribution", "SDC", "50% expat exemption", "183-day rule", "60-day rule", "self-employed tax Cyprus", or any question about filing or computing income tax for a self-employed individual or employee in Cyprus. Also trigger when preparing or reviewing a TD1/IR1 return, computing deductible expenses, advising on provisional (temporary) tax instalments, or assessing tax residency under the 183-day or 60-day rule. This skill covers PIT rate bands (2025 and the 2026 reform), Social Insurance and GHS/GESY contributions, employer-only funds, the 1/5 deductions cap, expat exemptions, SDC for domiciled residents, penalties, and interaction with VAT and social insurance. ALWAYS read this skill before touching any Cyprus income tax work.
The full rule
The complete, step-by-step rules for Cyprus Income Tax — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Cyprus tax skills
Other Cyprus computations in the OpenAccountants library.