Filing the 2025 Cyprus tax return in TAXISnet

You need this if

• You were a Cyprus tax resident in 2025 and your gross income for the year — before any exemption or deduction — was above €19,500.
• You were not a Cyprus tax resident but had Cyprus-source gross income above €19,500.
• You are below the threshold and want to file anyway: a return under the threshold is accepted, and people file one as proof of Cyprus income and residence for a bank or an immigration file.
• You are self-employed without audited or reviewed accounts: the same portal and the same date.

You do not need this if

• You are a self-employed person who has to prepare audited or reviewed accounts. The October decree excludes that category by name: the return is due 31 March 2027 and the tax on 1 August 2026 — the money before the return, oddly but expressly.
• You are filing for tax year 2026 or later. From 2026 the return is filed exclusively in Tax For All, not in TAXISnet, and it is due by 31 July 2027.
• You are filing for a company: that is form T.D.4, a different return.

• Your TAXISnet credentials. Registration needs the tax identification code — eight digits and a capital Latin letter — and the 17-digit unique registration number issued when you registered with the Tax Department.
• The emoluments certificate (IR63 / T.D.63) from every employer you had in 2025, plus your last payslip of the year to cross-check.
• Your social insurance number and identification document.
• Certificates for what you deduct: provident and medical fund contributions, life insurance premiums with the insured sum, receipts for donations to approved charities, professional subscriptions and trade union dues.
• Rental income: the tenancy agreements, the E.Πρ.614 certificates of tax withheld by corporate tenants, and the acquisition cost of the building separated from the cost of the land.
• Interest and dividends: bank statements, and the tax number of the paying bank.
• Foreign income and any foreign tax paid on it, with the certificates.
• The IBAN held in your Tax Department record, if you expect a refund. The return cannot change it; it is changed through Tax For All before you file.

1. 1

   Check that you are in the right portal for the right year

   Tax years 2017 to 2025 are filed exclusively through TAXISnet. From tax year 2026 the individual return moves entirely to Tax For All. The department states both on its return page, so a guide that sends you to the other portal is a guide written for another year.

2. 2

   Sign in, or register for TAXISnet if you have no account

   On taxisnet.mof.gov.cy choose “TAXISnet Registration for Income Tax/Defence”, enter the tax identification code, the 17-digit unique registration number, a telephone and an email address, and accept the terms. You confirm by the link in the email, the access codes arrive by email, and at first login you change the PIN — Latin letters or digits, up to twelve characters, no punctuation. If your tax number came through Tax For All, the TAXISnet account was created for you automatically within one to three working days.

   PracticeIf you do not know your unique registration number, ask taxisnet@mof.gov.cy for it — the department names that address for exactly this.

3. 3

   Retrieve the Social Insurance and Treasury data

   Answer the retrieval question and fill it in only if you draw a pension from the Social Insurance Services or the Treasury, or are registered with them as self-employed. Part 3B1 is not typed: it fills itself from the retrieval. If nothing comes back, check that your date of birth is in the required format and matches the one held in the Social Insurance register.

   PracticeAnswered “no” by mistake and already filled in Part 4B pensions? Double-click “ΑΝΑΚΤΗΣΗ ΣΤΟΙΧΕΙΩΝ ΥΚΑ/ΓΛ” at the top of the return to get back to that screen.

4. 4

   Fill in Part 4A1, employment

   Column 1 takes your employer’s tax number, not yours; if last year’s value is carried over and is wrong, delete it and copy the one printed on your T.D.63. Column 4, “Officer”, is “YES” only for a director, secretary or managing director, and only for emoluments that arise from that office and carry no social insurance — benefits in kind, for instance. Tax withheld in column 8 cannot exceed 35% of the income declared on the line, and GESY in column 9 cannot exceed 2.65%.

5. 5

   Fill in the other income parts

   Rents (Part C): the acquisition cost in column 5 is the building only — the land is not included. The tenant’s tax number is required only where the tenant is a company, partnership, municipality, community or the state, taken from the E.Πρ.614 certificate; where the tenant is an individual, leave columns 15 and 16 empty as well. Interest (Part E): the tax number of the bank paying it, and the country, account type and account number only for interest from outside Cyprus. Other income (Part Θ): where the income falls under the social insurance legislation, choose professional category 1A-16 and it is charged GESY at 4%; otherwise choose “not applicable” and it is charged at 2.65%.

6. 6

   Fill in Part 5, deductions and exemptions

   A professional subscription is deductible only where it is necessary to earn the income you declared — a return with pension income only does not carry it. Contributions to political parties go in only if you hold the receipts. Private health insurance is declared as a health fund, code 4, and not as life insurance, code 3, which is the single most common misfiling in this part.

7. 7

   Enter the amounts the way the form expects

   Every amount is rounded to the nearest euro, except tax, GESY and defence contribution withheld, which are entered exactly, to two decimals. The decimal separator is a comma, not a full stop. Almost every column has a blue link under its heading with the department’s own explanation and examples.

8. 8

   Run Self-Assessment and clear the errors

   Self-Assessment computes the tax and produces the error list. Temporary Store keeps your work but files nothing, and after storing, the error list disappears from the screen — nothing has been fixed; run Self-Assessment again, or open the list from the Total Errors button at the top of every page.

   PracticeWith employment code 1 the whole of section A2 has to be empty. Dates or days left in it produce validation errors that block the calculation.

9. 9

   Press Final Submit and check the status

   The return counts as filed only after Final Submit, and the receipt number appears at that moment. Then confirm on the returns management screen that it shows “ΥΠΟΒΛΗΘΗΚΕ” — submitted. A return left in temporary storage on 1 November is a return that was never filed.

10. 10

    Pay in the Tax Portal

    The tax under the return is paid through the Tax Portal, by the same deadline as the return itself: 31 October 2026. Paying through a bank needs the reference from the Statement of Due Amounts; without it the payment may not be matched to the debt.

    PracticeIf the amount is more than you can pay at once, the Tax Portal has instalment plans; the charges below keep running while the debt is open.

11. 11

    Correct a mistake found after filing

    While the filing deadline has not passed, you fix it yourself: TAXISnet → Submit/View Returns → “Προβολή (ιστορικό δηλώσεων)” → open the return marked “ΥΠΟΒΛΗΘΗΚΕ” by its number → “ΜΕΤΑΒΟΛΗ ΣΕ ΠΡΟΣΩΡΙΝΗ” → confirm → back to the user home page → Submit → pick the year → correct → Final Submit again → check that it shows “ΥΠΟΒΛΗΘΗΚΕ”. Once the deadline has passed, the self-service route closes: the correction goes to your district office on form T.Φ.001ΑΝ.

Filing and payment deadline, 2025 return

31.10.2026, 23:59Κ.Δ.Π. 260/2026, made under arts. 5(1A) and 13(1) of law 4/1978. It moves the statutory deadline itself, so a return filed by that date is not late.

Who has to file for 2025

gross income over €19,500Κ.Δ.Π. 52/2025: employees, pensioners and the self-employed above that figure. Below it, filing is allowed but not required.

Self-employed with audited or reviewed accounts

return 31.03.2027, tax 01.08.2026Excluded by name from the October decree; the provisos to arts. 38(1) and 39(2) put the payment before the return.

Filing late

€150Art. 50Α(α) of law 4/1978. Charged once, not per year of delay.

Paying late

5%, then 5% moreArt. 50Α(ε): 5% of the tax due once the deadline passes, and another 5% if it is still unpaid two months later — 1 January 2027 for this return.

Interest on the unpaid tax

3.50% a yearThe public default rate for 2026, Κ.Δ.Π. 376/2025. It runs by completed month.

From tax year 2026

Tax For All, by 31.07.2027The individual return leaves TAXISnet, and residents aged 25 to 70 file whatever their income.

• Believing that Temporary Store filed the return. It does not, and it hides the error list on the way out. Only Final Submit files it, and only “ΥΠΟΒΛΗΘΗΚΕ” proves it.
• Your own tax number in the employer column of Part 4A1, or last year’s employer left in place. Copy it from the T.D.63 you were given for 2025.
• Tax withheld above 35% of the income on the line, or GESY above 2.65%. The department lists both as validation errors and they usually mean the figure was typed against the wrong line.
• The cost of the land included in the acquisition cost of a rented building. Column 5 is the building alone.
• Private health insurance declared as life insurance. It belongs to the health funds, code 4.
• Amounts typed with a full stop, or withheld tax rounded to whole euros. Everything is rounded except tax, GESY and defence, which take two decimals, and the separator is a comma.
• Deleting a pre-filled figure and leaving its code behind on the line. The code has to be cleared too, by choosing the blank entry in the drop-down.
• Expecting the refund to follow a new bank account. It goes to the IBAN in the Tax Department’s record; that is changed through Tax For All before filing, never in the return.

Anything marked “practice” is what the department does in the office, not a rule you can hold it to. Rules carry a source.

• TAXISnet — sign inThe portal for tax years 2017 to 2025.
• Registering for TAXISnetWho gets an account automatically, and the department’s own registration guides in Greek and English.
• Guide for the completion of the 2025 return (English)The official field-by-field guide. The Greek version is on the same page as the return.
• Common mistakes — the department’s own listWhat the officers see going wrong most often, part by part.
• How to correct a return that has been finally submittedThe ten screens of the recall-to-temporary procedure.
• Form T.Φ.001ΑΝ — revised returnFor a correction after the filing deadline, sent to your district office.
• Tax Portal — paying what the return assessedStatement of due amounts, payment references and instalment plans.

• Tax Department, “Φορολογική Δήλωση Εισοδήματος Ατόμου” — which portal, the obligation to file, the deadline and previous years’ dates
• Tax Department announcement opening the 2025 filing season: TAXISnet, Κ.Δ.Π. 52/2025, Κ.Δ.Π. 260/2026 and the €150 charge18.06.2026
• Κ.Δ.Π. 260/2026, extension of the filing and payment deadline to 31 October 202612.06.2026
• Tax Department, “Τι πρέπει να προσέξετε — Συχνά λάθη”
• Tax Department, “Πως να διορθώσετε τη φορολογική σας Δήλωση, όταν έχει υποβληθεί οριστικά”
• Guide for the completion of the income tax return for individuals 202506/2026
• Charges and interest: arts. 50Α(α) and 50Α(ε) of law 4/1978 as amended by Ν. 243(I)/2025, and the 2026 public default rate under Κ.Δ.Π. 376/2025