Paying the balance of your 2025 Cyprus tax return

You need this if

• You have filed, or are about to file, the 2025 return in TAXISnet and its Self-Assessment leaves income tax, GESY or defence contribution to pay.
• The Tax Department has assessed a debt, or you entered a self-assessment in the Tax Portal yourself: the portal shows all of these in the same statement and they are paid the same way.
• You have paid and want to check that the payment landed on the right debt, or you paid the wrong code, the wrong amount or twice.

You do not need this if

• You are paying VAT, VIES charges or employer PAYE. The department routes those through Tax For All, not the Tax Portal.
• You are self-employed with audited or reviewed accounts: the tax for 2025 had its own date, 1 August 2026. The deadlines guide has the calendar.
• Your return shows a refund, not a balance. There is nothing to pay; what matters is the bank account the refund goes to.

• Your TAXISnet username and password. The Tax Portal takes the same credentials, not the Tax For All or CY Login ones.
• The 2025 return finally submitted, and its Self-Assessment figures to compare with what the portal shows.
• A debit or credit card, or internet banking at one of the Cypriot banks the department lists.
• A few minutes on the day you pay: the payment reference code is read from the portal, next to the debt it belongs to.

1. 1

   Read the amount off the return

   The balance is what the return’s own Self-Assessment computes: the tax on the year’s income, less tax withheld by employers and amounts you already paid by self-assessment, which the Collection System enters in the return by itself. GESY and the defence contribution are computed in their own tables of the same return. Any GESY left in line 10B, even a few cents, is treated as due.

2. 2

   Final Submit turns the balance into debts

   At Final Submit every amount to pay is created automatically in the Statement of Due Amounts of the Tax Portal, one line per tax code: 0300 income tax; 0315 GESY on employment, officers’ earnings and other income; 0313 GESY on self-employed profits; 0314 GESY on pensions; 0316 GESY on interest, dividends and rents; 0604 defence contribution on rents; 0612 on interest; 0613 on dividends. Nothing appears there before Final Submit.

3. 3

   Sign in to the Tax Portal

   Go to taxportal.mof.gov.cy, choose Login, enter your TAXISnet username and password and the security code shown on the screen. A person you have authorised as your representative for the income tax return can manage your debts there with their own login.

4. 4

   Open the debt and find its payment reference code

   Choose Statement of Due Amounts and double-click the kind of tax — income tax, defence, GESY — to see the detail. Next to each debt is its payment reference code, a 13-digit number, with an icon for each of the two ways to pay. The amount shown includes the interest and charges accrued so far.

5. 5

   Pay by card

   The card icon, marked JCC Direct / JCC Smart, takes you to the card payment page. A card payment appears in the Tax Portal at once, so you can check it the same minute.

6. 6

   Or pay through internet banking

   In your bank’s internet banking choose Transfers and Payments → Tax Department and enter the payment reference code and the amount. Some banks accept the dashes in the code and some do not; if yours refuses it, type the 13 digits alone. The department’s guide lists Bank of Cyprus, Hellenic Bank, National Bank of Greece, Astrobank, Alpha Bank, Societe Generale, Eurobank, Ancoria Bank and RCB Bank. A bank payment appears in the Tax Portal after about three working days; keep your bank’s confirmation until it does.

7. 7

   Paying in several parts

   Use the same payment reference code for every part until that debt is cleared. By art. 39Α(1) of law 4/1978 each payment against a tax settles interest first, then the charges, and the tax itself last — so after the deadline a part-payment reduces the tax by less than its face value.

8. 8

   Check the payment and keep the proof

   Statement of Payments in the Tax Portal lists every payment and every set-off against your debts; the department names it as the place to verify a payment. If you used the wrong code, paid the wrong amount or paid the same thing twice, write to bankpayments@tax.mof.gov.cy with the payment details and a description of the mistake.

Deadline for the 2025 balance

31.10.2026Κ.Δ.Π. 260/2026 moved the filing and the payment deadline for 2025 together. Self-employed people with audited or reviewed accounts are excluded from it.

Where

Tax Portal onlyThe department’s guide: tax debts are paid only electronically, through the Tax Portal.

How

card or internet bankingCard through JCC from the portal; internet banking at a listed Cypriot bank, with the payment reference code.

Payment reference code

13 digitsOne code per kind of tax; the same code for every part-payment of that debt.

When a payment shows

card at once, bank ~3 working daysAs stated in the department’s payment guides.

Paying late

5%, then 5% moreArt. 50Α of law 4/1978: 5% of the tax once the deadline passes, another 5% if it is still unpaid two months later.

Interest on unpaid tax

3.50% a year from 01.01.2026The single public default rate, under art. 39 of law 4/1978, on the tax originally due.

• Looking for the debt before Final Submit. A return in temporary storage creates nothing in the Tax Portal.
• Paying the whole balance under one reference. Each kind of tax — income tax, each GESY code, each defence code — has its own line and its own code; money sent under the income tax code does not settle the GESY.
• A bank rejecting the reference because of the dashes. Enter the 13 digits alone.
• Paying again because an internet-banking payment is not in the portal the next day. It takes about three working days to appear, and a double payment is one of the cases you then have to report to bankpayments@tax.mof.gov.cy.
• Looking for an IBAN to wire the tax from abroad. The department’s payment pages describe two methods only: card from the Tax Portal and internet banking at the Cypriot banks it lists.
• Signing in to the Tax Portal with the Tax For All password. It takes the TAXISnet credentials.
• Assuming a part-payment after the deadline goes against the tax. It pays the interest and charges first.

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

• Tax Portal (Φορολογική Πύλη)Statement of Due Amounts, payment reference codes, card payment, Statement of Payments.
• Tax Payments — the department’s step-by-step guide (English)Signing in, the statement, both methods, the list of banks and the notes on dashes and timing.
• Πληρωμές Φορολογικών Οφειλών — the same guide in Greek
• Οφειλές και Πληρωμές Φόρων — debts and payments (Greek)Which portal takes which tax, and what to do about a wrong payment.
• Tax Portal user guide (Greek)The portal’s own short guide: statements, payments, set-offs, representatives.
• TAXISnet — sign inWhere the 2025 return is filed; the same credentials open the Tax Portal.

• Tax Department, “Οφειλές και Πληρωμές Φόρων” — Tax Portal for direct tax, Tax For All for VAT and PAYE, card or internet banking, wrong payments to bankpayments@tax.mof.gov.cy19.06.2026
• Tax Department, “Tax Payments” (Taxpayer’s Service and Education Unit) — the steps, the 13-digit code, the listed banks, card at once and bank in about three working days
• Tax Department, “Πληρωμές Φορολογικών Οφειλών” — payments only electronically through the Tax Portal; JCC Direct / JCC Smart
• Tax Portal, “Φορολογική Πύλη Τμήματος Φορολογίας — Σύντομος οδηγός” v2 — representatives, statements, set-offs2023
• Guide for the completion of the income tax return for individuals 2025 — PAYMENTS (tax codes created at final submission) and GHS line 10B06/2026
• Tax Department announcement opening the 2025 filing season, and Κ.Δ.Π. 260/2026 extending filing and payment to 31 October 202618.06.2026
• Tax Department, late-payment charges and interest for direct tax — 5% + 5%, 3.50% from 01.01.2026
• Law 4/1978 (Assessment and Collection of Taxes), arts. 39, 39Α, 40 and 50Α, consolidated text on CyLaw