https://www.cyprustaxlife.com/_next/static/chunks/8718.d8015c77d9b7c4e6.js

1"use strict";(self.webpackChunk_N_E=self.webpackChunk_N_E||[]).push([[8718],{69641:(e,t,s)=>{s.d(t,{A:()=>i});var a=s(19754),r=s(30039);let n=new Set(["className","style","role","tabIndex","lang","dir"]);function i({_type:e,options:t,_key:s,...c}){let l=Object.fromEntries(Object.entries(c).filter(([e,t])=>(null===t||"object"!=typeof t)&&"function"!=typeof t&&(n.has(e)||e.startsWith("aria-")||e.startsWith("data-"))));return{id:(0,a.Q)(t?.uid)||"module-"+s,"data-module":e,hidden:!r.kx&&t?.hidden,...l}}},78718:(e,t,s)=>{s.r(t),s.d(t,{default:()=>d});var a=s(184),r=s(21428),n=s(69641);let i=[{max:22e3,rate:0},{max:32e3,rate:.2},{max:42e3,rate:.25},{max:72e3,rate:.3},{max:1/0,rate:.35}];function c(e){let t=0,s=e,a=0;for(let{max:r,rate:n}of i){let i=Math.min(s,(isFinite(r)?r:e)-a);if(t+=Math.max(0,i)*n,s-=i,a=isFinite(r)?r:e,s<=0)break}return Math.round(t)}let l=e=>new Intl.NumberFormat("en-IE",{style:"currency",currency:"EUR",maximumFractionDigits:0}).format(e);function d(e){let t,s,i,d,o,x,m,u,h,p,b,f,y,N,[j,v]=(0,r.useState)(8e4),g=(t=c(j),i=t+(s=Math.min(Math.round(.04*j),7200)),d=j-i,o=Math.round(.029*j),m=c(x=j-o),p=j-(h=m+(u=Math.min(Math.round(.0265*x),4770))+o),b=Math.round(.15*j),f=Math.min(Math.round((j-b)*.0265),4770),N=j-(y=b+f),[{label:"Self-employed",description:"Income tax + GESY as sole trader",incomeTax:t,gesy:s,corpTax:0,totalTax:i,netIncome:d,effectiveRate:j>0?i/j*100:0},{label:"Cyprus Ltd (salary)",description:"15% corp tax avoided - salary to director",incomeTax:m,gesy:u+o,corpTax:0,totalTax:h,netIncome:p,effectiveRate:j>0?h/j*100:0},{label:"Cyprus Ltd (Non-Dom dividends)",description:"15% corp tax + 2.65% GESY on dividends",incomeTax:0,gesy:f,corpTax:b,totalTax:y,netIncome:N,effectiveRate:j>0?y/j*100:0}]),k=g.reduce((e,t)=>e.netIncome>t.netIncome?e:t);return(0,a.jsx)("section",{...(0,n.A)(e),id:"holding-calculator",children:(0,a.jsx)("div",{className:"section",children:(0,a.jsxs)("div",{className:"mx-auto max-w-3xl",children:[(0,a.jsxs)("div",{className:"mb-8",children:[(0,a.jsx)("h2",{className:"text-3xl font-bold md:text-4xl",children:"Cyprus Company vs Self-Employed Calculator 2026"}),(0,a.jsx)("p",{className:"mt-3 text-ink-secondary",children:"Compare your net income across three structures: self-employed sole trader, Cyprus Ltd with salary, and Cyprus Ltd with Non-Dom dividends. 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This requires: (1) Cyprus tax residency - 60-day or 183-day rule, (2) Non-Dom status application, (3) a Cyprus Ltd with real substance. Setup typically takes 2-4 weeks."]}),(0,a.jsxs)("p",{className:"mt-4 text-xs text-ink-secondary leading-relaxed",children:["The salary scenario assumes the company pays the director a salary equal to gross profit minus employer GESY (2.90%). Social insurance (8.8% employee, 8.8% employer) is not included in any sce

1nario. Consult a Cyprus tax advisor before choosing a structure."," ",(0,a.jsx)("a",{href:"/services",className:"underline hover:text-accent",children:"Get a structure review."})]})]})})})}}}]);