CYPRUS LTD 2026 WEB CALCULATOR + ACCOUNTANT BRIEFING

Calculate Your 2026 Cyprus LTD Salary vs. Dividend Split in 60 Seconds

Test your exact 2026 Cyprus company numbers in our browser-native calculator below - covering the 15% Corporate Tax reform, Non-Dom (0% SDC) vs. Domiciled (5% SDC) dividends, €22,000 tax-free PAYE threshold, and 20% / 25% / 50% employment exemptions. Export a free accountant briefing (CSV or PDF) instantly, or unlock the full 30-currency Treasury OS for €149 once.

✓ Zero Google OAuth Required to Model ✓ Instant CSV & PDF accountant briefing ✓ 100% B2B Tax-Deductible Invoice
ZERO-PERMISSION WEB APP · 2026 CYPRUS STATUTORY RULES

Interactive 2026 Cyprus LTD Salary vs. Dividend Calculator

Compare taking €0 salary vs. the €22,000 tax-free PAYE threshold vs. a salary above €55,000 with the 50% exemption. Every calculation runs locally in your browser - no login or script permissions needed.

Company & Director Parameters (2026)

€120,000 / yr
€12,000 / yr
€22,000 / yr
NET SAFE TO TAKE PER MONTH
€7,462 / mo
€89,544 / yr net in your personal pocket (Salary + Dividend)
TOTAL EFFECTIVE RETENTION
82.9%
Total Tax + Social Leakage: 17.1% (€18,456/yr)
💡 2026 Tax Reform Insight: Loading optimal salary vs. dividend comparison...
1. Employer Payroll Cost
€3,388 / yr
15.4% (SI 8.8%, GeSY 2.9%, Cohesion 2%, Red/HRDA 1.7%)
2. Director Net Salary
€19,481 / yr
Employee SI + GeSY: €2,519 · PAYE Tax: €0
3. 15% Corporate Tax (CIT)
€12,392 / yr
On €82,612 chargeable profit (2026 15% rate)
4. Dividend Taxes (SDC + GeSY)
€1,861 / yr
GeSY 2.65%: €1,861 · SDC (0% Non-Dom): €0
5. Net Dividend Payout
€68,359 / yr
From €70,220 gross distributable dividend
6. Monthly Treasury Reserve
€1,680 / mo
Set aside monthly for CIT, Payroll & Dividend GeSY
Side-by-Side 2026 Strategy Comparison (Same Revenue & Costs) Auto-Ranked by Net Take-Home

Six columns: swipe the table sideways to see them all →

Strategy Gross Salary 15% Corp Tax Payroll + Div Tax Annual Net Pocket Eff. Keep %

Who it is for, and who it is not for

The sheet is built for one situation. If yours is different, it will not give you a reliable answer.

It is for you if

  • You own a limited company that is tax resident in Cyprus.
  • You are a director of the company and own all or part of its shares. You enter your shareholding, and dividends and their taxes are calculated on your share. Other directors and employees are entered as Staff payroll.
  • You take a salary through payroll, dividends, or both. No salary is fine: the sheet then plans dividends only.
  • You want one monthly number you can take out without a tax surprise later.

It is not for you if

  • Your company is part of a group or a holding structure.
  • You are self-employed without a company. SoloTreasury Freelancer Edition is the product for you.

Also outside the sheet: IP box, notional interest deduction, payroll filings, and the taxes of the other shareholders. Director loans are not planned either; the sheet only warns you about them.

What the sheet calculates

Everything is calculated from the figures you enter. Where an input is missing or not confirmed, the sheet shows Review instead of a number.

What you can take this month

Net salary through payroll, dividends, or both. With no salary, the sheet plans dividends only. Dividends follow the plan you choose: none, a fixed amount, or all after-tax profit.

Corporate tax and payroll cost

15% corporate tax on profit after payroll. The monthly payroll cost of your salary, if you take one: social insurance, GeSY, Social Cohesion Fund, Redundancy Fund and HRDA. Other directors and employees go in as Staff payroll.

Tax on your salary

PAYE with the 20%, 25% and 50% employment income exemptions. You confirm that you qualify; the sheet does not check eligibility.

Tax on dividends

Special Defence Contribution (SDC) of 5% if you are domiciled and 0% if you are non-dom, and GeSY of 2.65% on dividends, calculated on your share.

Transitional deemed dividend

The charge on 2024 and 2025 profits that were not paid out, for domiciled owners, on your share, so it is kept aside instead of arriving as a surprise.

VAT and a buffer

VAT from your invoices and expenses, plus a safety buffer you set, held back before anything counts as yours.

Owner pay split

Salary and dividend side by side, and how much stays in the company after tax.

Statutory calendar

Provisional tax on 31 July and 31 December, payroll payments by the end of the following month, and final tax and TD4 by 31 January two years after the tax year.

Accountant export

A transaction report for your accountant with a Company & owner pay tab.

30 ECB currencies

Invoices and expenses in any of 30 European Central Bank reference currencies, converted to euro at the rate of the payment date.

SoloTreasury is a planning tool. It is not tax advice and not filing software.

How it works

Watch the 3-minute walkthrough to see how the sheet plans owner pay, corporate tax and VAT.

SoloTreasury Cyprus Company Edition walkthrough (3m 34s) · figures are demo data
  1. Buy and get your copy

    After payment you receive an email with a link to make your own copy of the Google Sheet, in English or Greek. The copy lives in your own Google Drive.

  2. Authorize and set up

    Authorize the sheet once with Google (short walkthrough, in English). Then enter your company profit, your shareholding, your salary if you take one, your domicile status and your dividend plan.

  3. Read the answer each month

    Record invoices and expenses as they happen. The sheet shows what you can take this month and what is set aside for tax, payroll and VAT.

NO SUBSCRIPTION

One price, paid once

CYPRUS COMPANY EDITION

SoloTreasury Cyprus Company Edition

€ 149 one-time, VAT included
  • Pay once. No subscription and no renewal.
  • One licence covers one Cyprus company. An accountant who uses the sheet for several clients buys one licence per company.
  • Free updates of the edition, including each new tax year's Cyprus rules. The 2027 rules, mainly the 2027 social insurance ceiling, follow as an included update in January 2027. Until then, a copy set to 2027 shows Review.
  • 100% deductible business expense · B2B invoice with Cyprus TIC/VAT issued automatically.
  • English or Greek sheet, and email support at support@solotreasury.com.
  • 30-day refund on request.

Secure payment with Lemon Squeezy · 30-day refund · Access emailed after payment

Price includes VAT. Lemon Squeezy, our reseller, charges the US-dollar equivalent at the mid-market rate, with no conversion fee of its own. Your bank may add its usual foreign-currency fee. A Google account is needed to use the sheet. Read the licence terms before you buy.

Questions before you buy

Domicile changes the Special Defence Contribution on dividends: 5% if you are domiciled, 0% if you are non-dom. It also decides whether the transitional deemed dividend applies, which is the case for domiciled owners only. You choose your status and confirm it, and the sheet shows Review until you do. It is your own statement, not a certification of your status.
For domiciled owners, the Cyprus tax reform treats 70% of the company's after-tax profit of 2024 (for tax year 2026) or 2025 (for tax year 2027) that was not paid out as distributed, and SDC applies to it. You enter the profit not yet paid out and any dividends already paid out of it. The sheet adds the charge to what it keeps aside. Ask your accountant to confirm the amount and the payment date.
The sheet plans salary and dividends only. It does not model director loans, and it shows an alert about them. A loan to a director carries a 9% deemed benefit, and private use of company assets can be taxed as a disguised dividend. Take money out as salary through payroll or as a declared dividend, and speak to your accountant before doing anything else.
You still need your accountant. SoloTreasury is a planning tool, not tax advice, and it does not file anything with the tax authorities: your returns, TD4 and payroll filings are made by you or your accountant. The sheet gives your accountant an export with a Company & owner pay tab to work from. Your domicile status and your exemption eligibility are your own statements, which the sheet takes as entered.
Yes. SoloTreasury is a 100% tax-deductible operational expense for your Cyprus company, deductible against Corporate Income Tax (CIT). At checkout, select Cyprus as your billing country and enter your company name and Cyprus TIC or VAT number. Lemon Squeezy (our Merchant of Record) validates your VAT ID in real time and automatically issues a formal B2B tax invoice (PDF) ready for your accountant.
Yes, English and Greek, and only those two. The two versions work the same way. If you want the Greek version, please switch to the Greek page before purchase.
The same as for SoloTreasury Freelancer Edition: you can ask for a full refund for any reason within 30 calendar days of purchase. Email support@solotreasury.com with your order number. The details are in the licence terms.
Yes. The sheet is a Google Sheet with a script that you authorize once, so you need a Google account. Your copy is kept in your own Google Drive.
Price includes VAT. Lemon Squeezy, our reseller, charges the US-dollar equivalent at the mid-market rate, with no conversion fee of its own. Your bank may add its usual foreign-currency fee.