Cyprus Income Tax

Use this skill whenever asked about Cyprus personal income tax for self-employed individuals or employees. Trigger on phrases like \"how much tax do I pay in Cyprus\", \"TD1\", \"IR1\", \"income tax return Cyprus\", \"allowable deductions\", \"Social Insurance\", \"GHS\", \"GESY\", \"provisional tax\", \"temporary tax\", \"chargeable income\", \"non-dom\", \"Special Defence Contribution\", \"SDC\", \"50% expat exemption\", \"183-day rule\", \"60-day rule\", \"self-employed tax Cyprus\", or any question about filing or computing income tax for a self-employed individual or employee in Cyprus. Also trigger when preparing or reviewing a TD1/IR1 return, computing deductible expenses, advising on provisional (temporary) tax instalments, or assessing tax residency under the 183-day or 60-day rule. This skill covers PIT rate bands (2025 and the 2026 reform), Social Insurance and GHS/GESY contributions, employer-only funds, the 1/5 deductions cap, expat exemptions, SDC for domiciled residents, penalties, and interaction with VAT

mkdir -p ~/.claude/skills/cyprus-income-tax
curl -L https://claudskills.com/skills/cyprus-income-tax/SKILL.md \
  -o ~/.claude/skills/cyprus-income-tax/SKILL.md

@misc{cyprus-income-tax-2026,
  author    = {openaccountants},
  title     = {Cyprus Income Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/cyprus-income-tax/}
}