Cyprus tax guides
Step-by-step guides to the paperwork, written from the official forms, the Tax Department’s own guides and the law. Every figure carries the source it comes from.
How to get a Cyprus tax number (TIN) through Tax For All
Registering as a taxpayer, the documents the portal asks for, what happens when a number already exists, and what changes in 2026.
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Non-dom in Cyprus: the T.D.38 declaration
Who still qualifies, the form and its two questionnaires, the evidence the office asks for, the three-year renewal, and what the status is worth now that rents are out of the defence contribution.
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Getting a Cyprus tax residence certificate
The treaty precondition, €80 in stamps, one form for individuals and one for companies, the documents the district office asks for, and how the 183-day and 60-day routes differ.
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The 50% exemption for moving to Cyprus, article 8(23A)
Half the pay out of income tax for 17 years: the 15-year and 10-year versions, the €55,000 test, and why changing employer matters under one of them and not the other.
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The 25% exemption for returning to Cyprus, article 8(21B)
The repatriation scheme: seven years away after having lived here, a €30,000 floor, a €25,000 cap — and the only one of the three a self-employed person can use.
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The 20% exemption for a first job in Cyprus, article 8(21A)
No minimum salary and no degree, capped at €8,550 a year, seven years starting the year after you begin — and it ends when you change employer.
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Filing the 2025 Cyprus tax return in TAXISnet
Which portal does what, what to collect, the return part by part, Self-Assessment, Final Submit, paying, and fixing a filed return.
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Form T.D.59: the declaration that sets the tax on your salary
What goes in each part, how the 2026 deductions are entered, how the relocation exemptions reach PAYE through it, and what filing nothing costs you.
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Renting out property in Cyprus: the taxes and the paperwork
Three charges, two parts of the return, the 20% allowance and capital allowances, self-assessed GESY twice a year, and cash rent banned from July 2026.
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Self-employed in Cyprus: contributions, deadlines and thresholds
Social insurance on a deemed income rather than on profit, GESY at 4%, tax in advance twice a year, the accounts threshold and the €15,600 VAT test.
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The 2026 Cyprus tax reform: what changes for an individual
€22,000 tax-free, four new deductions with their income criteria, 5% on dividends, rents out of the defence contribution, and a filing duty for ages 25 to 70.
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This is a description of a public procedure, not advice on your own affairs. Where your case has a wrinkle, the Tax Department’s district office answers on it directly.