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Cyprus Individual Tax Return 2025: Online Filing Guide for 2026

  • May 7, 2025
  • 2 min read

Updated: Jul 28

Who should consider filing a Cyprus individual income-tax return?

For the 2025 tax year, the Cyprus Tax Department states that Cyprus tax residents with gross annual income exceeding €19,500 are required to submit an individual income-tax return. Other filing obligations may arise from a taxpayer’s circumstances, so registration, residence and source-of-income issues should be checked separately.

The current 2025 return deadline

The official deadline for submitting the 2025 individual income-tax return and paying the resulting tax without interest or monetary charges is 31 October 2026. An extended or different deadline should never be assumed for another tax year: the Tax Department’s current announcement must be checked.

Where the return is filed

Individual income-tax returns are filed electronically through TAXISnet. New taxpayers generally begin by creating a Tax For All account and registering in the Tax Register; TAXISnet activation then follows automatically in most ordinary registrations.

Information to prepare

  • Cyprus tax identification and TAXISnet access details.

  • Employment, pension, rental, self-employment and investment-income records.

  • GESY, Social Insurance, PAYE and provisional-tax information where applicable.

  • Foreign-income and foreign-tax evidence, including residence certificates where treaty relief or a foreign-tax credit may be relevant.

  • Supporting records for deductions, exemptions or non-domicile treatment claimed.

Non-domicile status does not remove the filing obligation

Cyprus non-domicile status principally affects Special Defence Contribution on certain categories of passive income. It does not by itself remove income-tax, GESY, reporting or documentation obligations.

Common errors to avoid

  • Using an outdated tax-year threshold or deadline.

  • Treating a residence permit as proof of Cyprus tax residence.

  • Omitting foreign income before checking treaty and foreign-tax-credit rules.

  • Assuming non-domicile status means no Cyprus return is required.

  • Submitting without retaining supporting records.

Official and related guidance

Related Cyprus Law Chambers guidance: Cyprus tax residency in 2026 and Cyprus double-tax treaty relief.

How Cyprus Law Chambers can assist

We can help identify the legal and residence issues affecting a Cyprus tax position and coordinate with the client’s licensed accountant or tax adviser. Tax computations and filing should be completed using the taxpayer’s verified financial records.

Last reviewed: 28 July 2026. This article provides general information and is not legal, tax, accounting or investment advice.

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