| Gross monthly emoluments from employment / pension | Government andsemi-governmentemployees and pensioners | Private sector employees, self employed individuals and private sector pensioners (2) (3) (4) |
|
€ |
€ |
€ |
| First 1.500 | Nil | Nil |
| From 1.501 to 2.500 | 2,5% (1) | 2,5% (minimum €10) |
| From 2.501 to 3.500 | 3,0%(1) | 3,0% |
| Over 3.500 | 3,5%(1) | 3,5% |
Notes:
1. The Special Contribution rate becomes 3%, 3,5% and 4% respectively for highly ranked civil service officials/ employees within their respective scale.
2. In the case of private sector employed individuals and private sector pensions the Special Contribution relates to services rendered in Cyprus. In the case of self-employed individuals the Special Contribution relates to any business carried on in Cyprus.
3. For private sector employed individuals the Special Contribution does not apply, inter alia, on retirement gratuities, on payments from approved provident funds, on remuneration of the crew of qualifying ships and on reimbursements of business expenses.
4. In the case of private sector employed individuals the recipient of the remuneration is liable for half the Special Contribution and the employer for the other half.