{
  "$comment": "Machine-readable companion to https://valem.run/calculators/cyprus/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/cyprus/net-salary",
  "dataUrl": "https://valem.run/calculators/cyprus/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Cyprus net salary model by Valem (https://valem.run/calculators/cyprus/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/cyprus/net-salary/verify",
  "country": "cyprus",
  "countryName": "Cyprus",
  "formula": "net-salary",
  "formulaName": "Net salary",
  "title": "Net Salary Calculator Cyprus — take-home pay",
  "answer": "Your Cypriot net salary is gross minus 8.8% social insurance and 2.65% GHS, and income tax above the 22,000 EUR tax-free band.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Cyprus Tax Department",
      "url": "https://www.mof.gov.cy/mof/tax",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Gross annual salary (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "si",
      "type": "number",
      "label": "Social insurance (8.8%)",
      "format": "currency",
      "formula": "$round((grossAnnual < $const.siCeiling ? grossAnnual : $const.siCeiling) * $const.siRate, 2)"
    },
    {
      "name": "ghs",
      "type": "number",
      "label": "GHS / GESY (2.65%)",
      "format": "currency",
      "formula": "$round((grossAnnual < $const.ghsCeiling ? grossAnnual : $const.ghsCeiling) * $const.ghsRate, 2)"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Income tax",
      "format": "currency",
      "formula": "($t := grossAnnual; $round((($t > 22000 ? (($t < 32000 ? $t : 32000) - 22000) : 0) * 0.20) + (($t > 32000 ? (($t < 42000 ? $t : 42000) - 32000) : 0) * 0.25) + (($t > 42000 ? (($t < 72000 ? $t : 72000) - 42000) : 0) * 0.30) + (($t > 72000 ? ($t - 72000) : 0) * 0.35), 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round(grossAnnual - si - ghs - tax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month (13)",
      "format": "currency",
      "formula": "$round(netAnnual / 13, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 25,000 EUR single",
      "given": {
        "grossAnnual": 25000
      },
      "expect": {
        "si": 2200,
        "ghs": 662.5,
        "tax": 600,
        "netAnnual": 21537.5
      }
    },
    {
      "description": "S3 70,000 EUR — SI capped",
      "given": {
        "grossAnnual": 70000
      },
      "expect": {
        "si": 6063.55,
        "tax": 12900,
        "netAnnual": 49181.45
      }
    }
  ],
  "spec": {
    "id": "net-salary-cyprus",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "si": {
          "type": "number",
          "readOnly": true
        },
        "ghs": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "siRate": 0.088,
      "siCeiling": 68904,
      "ghsRate": 0.0265,
      "ghsCeiling": 180000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 25000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.si",
        "expr": "$round((grossAnnual < $const.siCeiling ? grossAnnual : $const.siCeiling) * $const.siRate, 2)"
      },
      {
        "path": "$.ghs",
        "expr": "$round((grossAnnual < $const.ghsCeiling ? grossAnnual : $const.ghsCeiling) * $const.ghsRate, 2)"
      },
      {
        "path": "$.tax",
        "expr": "($t := grossAnnual; $round((($t > 22000 ? (($t < 32000 ? $t : 32000) - 22000) : 0) * 0.20) + (($t > 32000 ? (($t < 42000 ? $t : 42000) - 32000) : 0) * 0.25) + (($t > 42000 ? (($t < 72000 ? $t : 72000) - 42000) : 0) * 0.30) + (($t > 72000 ? ($t - 72000) : 0) * 0.35), 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - si - ghs - tax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 13, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Net salary",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross annual salary (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month (13)",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Annual breakdown",
              "items": [
                {
                  "label": "Gross",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Social insurance (8.8%)",
                  "bind": "$.si",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "GHS / GESY (2.65%)",
                  "bind": "$.ghs",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Income tax",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Net",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Cyprus 2026 (post-reform): social insurance 8.8% (capped at 68,904 EUR) + GHS 2.65%, income tax 0% up to 22,000 EUR then 20/25/30/35%. Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Cyprus Tax Department",
                  "url": "https://www.mof.gov.cy/mof/tax",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 25,000 EUR single",
        "given": {
          "$.grossAnnual": 25000
        },
        "expect": {
          "$.si": 2200,
          "$.ghs": 662.5,
          "$.tax": 600,
          "$.netAnnual": 21537.5
        }
      },
      {
        "description": "S3 70,000 EUR — SI capped",
        "given": {
          "$.grossAnnual": 70000
        },
        "expect": {
          "$.si": 6063.55,
          "$.tax": 12900,
          "$.netAnnual": 49181.45
        }
      }
    ]
  }
}