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Tax Guide
Your Guide to Filing Annual Taxes in Cyprus (2026)
In 2026, most expats are dealing with two tax timelines at once: filing the 2025 personal income tax return, while also understanding the new tax-reform rules that apply from the 2026 tax year. This guide focuses on the practical filing process and flags where the rules change.
Current 2026 filing deadline
The current deadline for submitting the 2025 Personal Income Tax Return (T.D.1) and paying any final tax due is 31 July 2026 for individuals who are not required to prepare audited financial statements. Extensions can happen, but do not plan around one until it is officially announced.
Which Tax Year Are You Filing?
Cyprus uses the calendar year as the tax year. In 2026, the annual return most employees, pensioners and many self-employed people are preparing is for income earned from 1 January 2025 to 31 December 2025.
- 2025 tax year filed in 2026: old personal income tax bands still apply, including the EUR 19,500 tax-free band.
- 2026 tax year filed in 2027: tax reform applies, including the higher EUR 22,000 tax-free band and revised bands.
Who Needs to File?
For the 2025 tax year, Cyprus tax residents with gross income above the filing threshold are generally required to submit a personal income tax return. The Tax Department may also require a return in other cases. From the 2026 tax year onward, tax reform broadens filing obligations for many Cyprus tax residents, so check the current Tax Department guidance each year.
Filing Process
Cyprus is moving tax services into the Tax For All (TFA) environment. Depending on the form/year and Tax Department rollout, you may still see legacy references, so follow the instructions shown on the official portal for the specific return.
1
2
Gather 2025 Records
Collect employer certificates, payslips, pension statements, rental income records, dividend/interest evidence, GESY/social insurance contributions and deduction certificates.
3
Complete Form T.D.1
Enter income, exemptions, deductions and tax already withheld. If you have foreign income, double-tax relief or non-dom questions, get professional advice before submitting.
Check your numbers first
Use the calculators below for planning before completing the official return.
4
Submit Online
Review the return carefully and submit before the deadline. Keep the submission confirmation and a copy of the filed return.
5
Pay Any Balance Due
If tax remains payable, pay by the official deadline using the payment route and reference generated by the Tax Department system or JCCSmart where applicable.
Personal Income Tax Bands: 2025 Tax Year
These are the bands for income earned in 2025 and filed in 2026.
| Annual Taxable Income | Tax Rate | Tax on This Band |
|---|---|---|
| EUR 0 - EUR 19,500 | 0% | EUR 0 |
| EUR 19,501 - EUR 28,000 | 20% | Up to EUR 1,700 |
| EUR 28,001 - EUR 36,300 | 25% | Up to EUR 2,075 |
| EUR 36,301 - EUR 60,000 | 30% | Up to EUR 7,110 |
| Over EUR 60,000 | 35% | No upper cap |
2026 Tax Reform Reminder
For the 2026 tax year, filed in 2027, the personal tax-free band increases to EUR 22,000 and the bands change. This does not change the 2025 return you file in 2026, but it does affect salary planning, payroll withholding and estimated tax for 2026.
Common Deductions and Records
Keep evidence for every deduction. The most common items include:
- GESY contributions: mandatory contributions to the General Healthcare System.
- Social Insurance contributions: employee or self-employed contributions.
- Approved pension/provident fund contributions: subject to the applicable limits.
- Life insurance premiums: deductible within the relevant statutory limits.
- Approved charitable donations: keep receipts and approval evidence.
- Rental income deduction: the statutory deduction for buildings may apply, but rental income can also involve GESY/SDC/non-dom questions depending on year and status.
When to Use an Accountant
- You have foreign income, foreign tax paid or double-tax treaty questions.
- You are self-employed or have rental/business income.
- You arrived or left Cyprus mid-year and need tax-residence analysis.
- You claim first-employment exemptions, non-dom status or pension-income treatment.
- You have crypto, share options, carried interest, trust income or complex investment income.
Official Resources
- Tax For All (TFA) Portal
- Cyprus Tax Department
- JCCSmart Payment Portal
- EY Cyprus - Tax reform summary
Last reviewed: April 2026. Tax deadlines, forms and reform guidance can change. Always confirm the current deadline and filing route on the Tax Department or TFA portal before submitting.