How the Cyprus net salary calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Gross annual salary (EUR) | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Social insurance (8.8%) | si | $round((grossAnnual < $const.siCeiling ? grossAnnual : $const.siCeiling) * $const.siRate, 2) |
| GHS / GESY (2.65%) | ghs | $round((grossAnnual < $const.ghsCeiling ? grossAnnual : $const.ghsCeiling) * $const.ghsRate, 2) |
| Income tax | tax | ($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)) |
| Net / year | netAnnual | $round(grossAnnual - si - ghs - tax, 2) |
| Net / month (13) | netMonthly | $round(netAnnual / 13, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
siRate | 0.088 |
siCeiling | 68904 |
ghsRate | 0.0265 |
ghsCeiling | 180000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 25,000 EUR single
given grossAnnual | 25000 |
|---|---|
expect si | 2200 |
expect ghs | 662.5 |
expect tax | 600 |
expect netAnnual | 21537.5 |
Case 2 — S3 70,000 EUR — SI capped
given grossAnnual | 70000 |
|---|---|
expect si | 6063.55 |
expect tax | 12900 |
expect netAnnual | 49181.45 |
Sources
- Cyprus Tax Department · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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