Salary or dividends, find your mix.
Enter your company's profit and the salary you'd pay yourself. See the tax on each part, what reaches you in total, and which salary leaves you the most.
- Finds the best salary for you
- 2026 rates
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The year's profit before you pay yourself any salary.
Gross, for the year. With the employer's contributions, the most the company can pay is about €69,366.
The best mix
No salary, everything as dividends.
You'd keep €66,198.00, which is €1,526.94 more than with your salary.
Your salary
- Gross salary
- €22,000.00
- Social Insurance (8.8%)
- − €1,936.00
- GeSY (2.65%)
- − €583.00
- Income tax
- − €0.00
The company
- Profit before your pay
- €80,000.00
- Your gross salary
- − €22,000.00
- Employer's Social Insurance, GeSY and funds
- − €3,388.00
- Taxable profit
- €54,612.00
- Corporate tax (15%)
- − €8,191.80
Your dividends
- Dividends
- €46,420.20
- Defence contribution (none for a non-dom)
- − €0.00
- GeSY (2.65%)
- − €1,230.14
In total
- Company profit before your pay
- €80,000.00
- Tax and contributions, both sides
- − €15,328.94
€19,481.00 as salary and €45,190.06 as dividends: 80.8% of the profit.
An estimate for the 2026 tax year, not tax advice. It assumes you're Cyprus tax resident, the company pays out all its profit after tax as dividends from 2026 profits, and you have no other income, exemption or relief. The best mix is searched in €1,000 steps and weighs tax only: it leaves out the pension record Social Insurance builds.
How the numbers work.
Your pay comes out of the company in two ways. The table lists the rates each one carries.
- 01The company pays your salary and its own contributions on it. Both are costs, so they come off the profit before corporate tax.
- 02You pay Social Insurance and GeSY on the salary, then income tax on the rest, band by band. The first €22,000 is tax-free.
- 03The company pays 15% corporate tax on what's left, and pays the rest to you as dividends.
- 04Dividends carry no income tax. You pay 2.65% GeSY on them within the €180,000 cap you share with the salary, and 5% defence contribution if you're Cyprus-domiciled.
| Your Social InsuranceUp to €68,904 a year | 8.8% |
|---|---|
| Your GeSY | 2.65% |
| Company's Social InsuranceUp to €68,904 a year | 8.8% |
| Company's GeSY | 2.9% |
| Redundancy fundUp to €68,904 a year | 1.2% |
| Training fundUp to €68,904 a year | 0.5% |
| Social Cohesion fundOn the whole salary | 2% |
| Corporate tax, paid by the company | 15% |
|---|---|
| Defence contributionCyprus-domiciled only. 17% on profits from before 2026 | 5% |
| GeSYWithin one €180,000 cap with the salary | 2.65% |
| First €22,000 | 0% |
|---|---|
| €22,000 to €32,000 | 20% |
| €32,000 to €42,000 | 25% |
| €42,000 to €72,000 | 30% |
| Above €72,000 | 35% |
Rates checked continuously. Social Insurance and the employer funds from the Ministry of Labour, GeSY from GeSY, and the tax rates from the Tax Department.
Salary and dividends, answered.
Setting your pay for the year? Ask us on WhatsApp.
Read next
- Salary vs dividends in CyprusWhat each costs in 2026, with worked examples.
- Director and shareholder loansMoney into and out of your company, done right.
- GeSY for company ownersWhat you pay on salary and on dividends.
- Salary calculatorGross to net for any salary, and the employer's cost.
- Company or self-employedWhat you'd keep each way, side by side.
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