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SDC Calculator

Calculate Special Defence Contribution on dividends, interest, and rental income

Note: SDC on rental income was abolished from 2026. Rental income is now only subject to regular income tax.

SDC Rates (2026)

  • • Dividends: 5% SDC + 2.65% GHS (SDC exempt for non-dom)
  • • Interest: 30% SDC + 2.65% GHS (SDC exempt for non-dom)
  • • Rental Income: SDC abolished from 2026 (only income tax applies)
  • • GHS: 2.65% applies to all passive income (no exemption)

Non-domiciled Cyprus tax residents are exempt from SDC but still pay GHS