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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How the tax on a Cyprus salary is worked out: formulas and an example
Gross to net in eleven steps on €5,000 a month: social insurance and GESY with their ceilings, the one-fifth cap, the exemptions, the 2026 deductions, the bands and monthly withholding.
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TAXISnet or Tax For All: which Cyprus tax portal to use
The tax year decides the portal: TAXISnet for returns up to 2025, Tax For All from 2026 and for your registration, messages and IBAN, the Tax Portal for paying.
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Cyprus tax deadlines for individuals: the 2025 return, provisional tax and the 2026 return
The 2025 return and balance by 31 October 2026, the audited self-employed dates, provisional tax on 31 July and 31 December, the 2026 return, and what each missed date costs.
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Paying the balance of your 2025 Cyprus tax return
Where the amount to pay comes from, the Tax Portal and its 13-digit payment reference code, card or internet banking, the 31 October 2026 deadline and how to check the payment.
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The bank account for Cyprus tax refunds: form T.D.2008
Registering or changing the IBAN the Tax Department pays refunds into: form T.D.2008, the bank’s IBAN certificate, Tax For All with CY Login from 5 October 2026, and when a 2025 refund arrives.
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Am I a Cyprus tax resident? The 183-day and 60-day rules
How the days are counted, every condition of the 60-day rule for 2025 and for 2026, the condition Ν.244(Ι)/2025 removed, what residence changes, and what to answer in the return.
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Am I domiciled in Cyprus? Domicile and the defence contribution
Domicile of origin under Cap. 195, the two exceptions, the 17-of-20 rule and, from 2026, the 20 years abroad it takes to lose it — with the €250,000 option and the rates it decides.
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Changing your address and personal details with the Cyprus Tax Department
Phones, addresses and email you change yourself in the Tax For All profile; name, category and activity go on form T.D.2003, sent as a message in the same portal.
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Registering for VAT in Cyprus as an individual
The two €15,600 tests, thirty days to notify and €85 a month for missing it, the paper form T.D.1101, and the EU services that need a VAT number from the first invoice.
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Registering with Social Insurance as self-employed in Cyprus
Registration from the first day on form Υ.Κ.Α. 1-013, 16.6% of your category’s insurable earnings each quarter, the HRDA levy from 6 April 2026, and GESY collected alongside.
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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.