GESY Dividend Calculator

GESY (2.65%) applies to all Cyprus tax residents on dividend income, regardless of domicile status. It funds the national healthcare system. Contributions are charged on a capped income base of €180,000 per person per year, so the most anyone pays on dividends is €4,770 a year. Two things worth knowing about that cap: it is per person across all your GESY-liable income combined (salary, self-employment, rent, interest and dividends), not per company and not per income source, and this calculator only sees the dividends you enter. If you also draw a salary or rent out property, part of the €180,000 base is already used up, so your dividend GESY will be lower than shown here.

SDC (5% from 2026), the Special Defence Contribution, applies to Cyprus-domiciled tax residents only. The 2026 tax reform cut this rate from 17% to 5% (dividends paid out of pre-2026 profits can still carry 17% until 2031). If you hold Non-Dom status, you pay zero SDC for up to 17 years after relocating to Cyprus. This is one of the key benefits of the Cyprus non-dom regime.

TD603 deadline: SDC and GESY on dividends are self-assessed. The TD603 form is filed and paid in two instalments (end of June and end of December for the prior 6 months).