{
  "$comment": "Machine-readable companion to https://valem.run/calculators/cyprus/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/cyprus/self-employed",
  "dataUrl": "https://valem.run/calculators/cyprus/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Cyprus self-employed model by Valem (https://valem.run/calculators/cyprus/self-employed), 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/self-employed/verify",
  "country": "cyprus",
  "countryName": "Cyprus",
  "formula": "self-employed",
  "formulaName": "Self-employed",
  "title": "Self-Employed Tax Calculator Cyprus",
  "answer": "Your net income as a self-employed person in Cyprus is income minus social insurance at 16.6% up to the ceiling, the 4% General Healthcare System contribution, and income tax under the 2026 bands that start at 22,000 EUR.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Cyprus Social Insurance Services — contributions for self-employed persons",
      "url": "https://www.mlsi.gov.cy/mlsi/sid/sid.nsf/index_en/index_en",
      "checked": "2026-08-22"
    },
    {
      "label": "Cyprus Tax Reform 2026: personal income tax bands and the 22,000 EUR threshold",
      "url": "https://kpmg.com/xx/en/our-insights/gms-flash-alert/2026/flash-alert-2026-070.html",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualIncome",
      "type": "number",
      "label": "Annual income after expenses (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "socialInsurance",
      "type": "number",
      "label": "Social insurance (16.6%)",
      "format": "number",
      "formula": "$round($min([annualIncome, $const.siCeiling]) * $const.siRate, 2)"
    },
    {
      "name": "ghsContribution",
      "type": "number",
      "label": "GHS (4%)",
      "format": "number",
      "formula": "$round($min([annualIncome, $const.ghsCeiling]) * $const.ghsRate, 2)"
    },
    {
      "name": "taxableIncome",
      "type": "number",
      "formula": "$round($max([0, annualIncome - socialInsurance - ghsContribution]), 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax",
      "format": "number",
      "formula": "($t := taxableIncome; $round($const.r2 * $max([0, $min([$t, $const.b2]) - $const.free]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $t - $const.b4]), 2))"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualIncome - socialInsurance - ghsContribution - incomeTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "50,000 EUR income — a typical full-time freelancer",
      "given": {
        "annualIncome": 50000
      },
      "expect": {
        "socialInsurance": 8300,
        "ghsContribution": 2000,
        "taxableIncome": 39700,
        "incomeTax": 3925,
        "netIncome": 35775
      }
    },
    {
      "description": "20,000 EUR — below the tax-free threshold once contributions come off",
      "given": {
        "annualIncome": 20000
      },
      "expect": {
        "socialInsurance": 3320,
        "ghsContribution": 800,
        "taxableIncome": 15880,
        "incomeTax": 0,
        "netIncome": 15880
      }
    },
    {
      "description": "100,000 EUR — above the social-insurance ceiling",
      "given": {
        "annualIncome": 100000
      },
      "expect": {
        "socialInsurance": 10436.09,
        "ghsContribution": 4000,
        "taxableIncome": 85563.91,
        "incomeTax": 18247.37,
        "netIncome": 67316.54
      }
    }
  ],
  "spec": {
    "id": "self-employed-cyprus",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualIncome": {
          "type": "number",
          "minimum": 0
        },
        "socialInsurance": {
          "type": "number",
          "readOnly": true
        },
        "ghsContribution": {
          "type": "number",
          "readOnly": true
        },
        "taxableIncome": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualIncome"
      ]
    },
    "constants": {
      "siRate": 0.166,
      "siCeiling": 62868,
      "ghsRate": 0.04,
      "ghsCeiling": 180000,
      "free": 22000,
      "b2": 32000,
      "b3": 42000,
      "b4": 72000,
      "r2": 0.2,
      "r3": 0.25,
      "r4": 0.3,
      "r5": 0.35
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualIncome\": 50000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.socialInsurance",
        "expr": "$round($min([annualIncome, $const.siCeiling]) * $const.siRate, 2)"
      },
      {
        "path": "$.ghsContribution",
        "expr": "$round($min([annualIncome, $const.ghsCeiling]) * $const.ghsRate, 2)"
      },
      {
        "path": "$.taxableIncome",
        "expr": "$round($max([0, annualIncome - socialInsurance - ghsContribution]), 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($t := taxableIncome; $round($const.r2 * $max([0, $min([$t, $const.b2]) - $const.free]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $t - $const.b4]), 2))"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualIncome - socialInsurance - ghsContribution - incomeTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'The 2026 reform is the story here: the tax-free threshold rose from 19,500 to 22,000 EUR and the top 35% rate now starts at 72,000 rather than 60,000. Social insurance is charged on the ceiling-capped insurable earnings, so it stops growing above 62,868 EUR, while the GHS contribution keeps going. What the model cannot know is your actual insurable earnings: they are set from the notional income table for your occupation, not simply from profit, so the contribution shown is an approximation. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual income after expenses (EUR)",
              "bind": "$.annualIncome",
              "placeholder": "50000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netIncomeTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "socialInsuranceTile",
                  "type": "statTile",
                  "label": "Social insurance (16.6%)",
                  "bind": "$.socialInsurance",
                  "format": "number"
                },
                {
                  "id": "ghsContributionTile",
                  "type": "statTile",
                  "label": "GHS (4%)",
                  "bind": "$.ghsContribution",
                  "format": "number"
                },
                {
                  "id": "incomeTaxTile",
                  "type": "statTile",
                  "label": "Income tax",
                  "bind": "$.incomeTax",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Cyprus Social Insurance Services — contributions for self-employed persons",
                  "url": "https://www.mlsi.gov.cy/mlsi/sid/sid.nsf/index_en/index_en",
                  "date": "2026-08-22"
                },
                {
                  "label": "Cyprus Tax Reform 2026: personal income tax bands and the 22,000 EUR threshold",
                  "url": "https://kpmg.com/xx/en/our-insights/gms-flash-alert/2026/flash-alert-2026-070.html",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "50,000 EUR income — a typical full-time freelancer",
        "given": {
          "$.annualIncome": 50000
        },
        "expect": {
          "$.socialInsurance": 8300,
          "$.ghsContribution": 2000,
          "$.taxableIncome": 39700,
          "$.incomeTax": 3925,
          "$.netIncome": 35775
        }
      },
      {
        "description": "20,000 EUR — below the tax-free threshold once contributions come off",
        "given": {
          "$.annualIncome": 20000
        },
        "expect": {
          "$.socialInsurance": 3320,
          "$.ghsContribution": 800,
          "$.taxableIncome": 15880,
          "$.incomeTax": 0,
          "$.netIncome": 15880
        }
      },
      {
        "description": "100,000 EUR — above the social-insurance ceiling",
        "given": {
          "$.annualIncome": 100000
        },
        "expect": {
          "$.socialInsurance": 10436.09,
          "$.ghsContribution": 4000,
          "$.taxableIncome": 85563.91,
          "$.incomeTax": 18247.37,
          "$.netIncome": 67316.54
        }
      }
    ]
  }
}