GESY Dividend Calculator
Calculate your GESY contribution (2.65%) and Special Defence Contribution (SDC, 5% from 2026) on dividend income. Non-dom residents are exempt from SDC.
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How it works
GESY (2.65%) applies to all Cyprus tax residents on dividend income, regardless of domicile status. It funds the national healthcare system and is uncapped.
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).