2026 Reform · Free Calculator
The 2026 reform split SDC on dividends into 17% legacy (pre-2026 profits, until 31 Dec 2031) and 5% post-2026. Model your blended rate by recipient profile. This estimates actual-dividend SDC only; it does not calculate deemed distributions or other taxes.
Want to model this against your actual retained-profits ledger and dividend timing?
Book a Free ConsultIllustration under the Cyprus Special Defence Contribution Law. SDC only: no GHS, foreign taxes, corporate-recipient defensive measures or prior-charge reconciliation. Review profit-year records, residence, domicile and earlier deemed distributions before relying on the result.
SDC on an actual dividend paid during 2026–2031 to an individual, split between profits earned through 2025 and profits earned from 2026. Enter amounts after reconciling any relief for prior deemed distributions or other relevant SDC reductions.
No. The 70% transitional calculation for 2024–2025 profits is separate and uses the statutory 17% rate. Read the transitional guide and reconcile the company’s accounts.
No. Qualifying Non-Doms are exempt from dividend SDC, but GHS or foreign tax can still apply. The GHS annual income ceiling is shared across relevant sources.
No. Earlier deemed-distribution liabilities and other rules must be considered. This calculator does not model deferral or corporate recipients.
Read the transitional DDD guide and the SDC Law, Articles 2, 3, 3Γ and 4.
General information. See our editorial standards and disclaimer.
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We model legacy-vs-new profit ledgers across your group structure, time distributions to minimise blended SDC, and align with deemed-distribution rules.
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