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SDC Calculator
Calculate Special Defence Contribution and GHS on dividends, interest and rental income
Rates updated: October 2026
Rental income pays no SDC from 2026, but GHS (2.65%) on gross rent still applies.
SDC Rates (2026)
- • Dividends: 5% SDC + 2.65% GHS (SDC exempt for non-dom)
- • Dividends from pre-2026 profits: 17% SDC (transitional rule)
- • Interest: 17% SDC + 2.65% GHS (SDC exempt for non-dom; 3% SDC where total income is under €12,000)
- • Rental Income: SDC abolished from 2026; income tax plus 2.65% GHS on gross rent
- • GHS: 2.65% applies to all passive income regardless of domicile
FAQ
Who qualifies as non-domiciled?
You are non-domiciled if your domicile of origin is outside Cyprus and you have not been a Cyprus tax resident for 17 out of the last 20 years. Non-dom status exempts you from SDC but NOT from GHS (2.65% still applies).
Why was SDC abolished on rental income?
The 2026 tax reform abolished SDC on rental income to simplify taxation of property income. Rental income is now taxed through the standard income tax system — with a 20% statutory deduction on gross building rent plus normal expense deductions — and GHS (2.65%) on gross rent.