Cyprus Tax Resources
How to register, file, and pay taxes in Cyprus. Portals, deadlines, offices, and guides.
Quick Start Checklist
Your first steps as a new employee or expat in Cyprus.
Get a Tax Identification Code (TIC)
Apply via the Tax For All (TFA) portal or visit your district tax office in person.
Register on TAXISnet
Register online and wait for your activation code, which arrives by post. This is required to file your annual return.
Submit TD59 to your employer
Fill in the employee tax declaration form (TD59) and give it to your employer each January, or when you start a new job.
PAYE deducted monthly
Your employer deducts income tax (PAYE), Social Insurance (SI), and GHS from your salary each month and remits them on your behalf.
File annual tax return (TD1) by 31 July
Log in to TAXISnet and file your personal income tax return for the previous year. The deadline is 31 July.
Check if you are owed a refund
If too much tax was withheld during the year, you will receive a refund after filing. Check your status on TAXISnet or the Tax Portal.
Government Portals
Official online systems for tax registration, filing, and payment.
TAXISnet
File tax returns (TD1), view past returns, check your tax status. Mandatory since 2017.
Open portal →Tax For All (TFA)
Tax registration, TIC applications, and employer declarations. Expanding in 2026.
Open portal →Tax Portal
Create payment references, generate liability references, and pay taxes online.
Open portal →ERGANI
Employee registration system. Employers must register new hires before the first day of work.
Open portal →Key Deadlines — 2026
Important tax calendar dates. Employee-relevant deadlines are highlighted.
| When | What | Who |
|---|---|---|
| January | Submit TD59 to employer | All employees |
| End of each month | Employer remits PAYE, SI, and GHS to tax authorities | Employers |
| 31 May | Employer annual return (TD7), summary of all employee deductions | Employers |
| 30 June | SDC + GHS on investment income, first half-year installment (H1) | Individuals with investment income |
| 31 July | File 2025 personal income tax return (TD1) and pay any outstanding balance | All individuals (employees + self-employed) |
| 31 December | SDC + GHS second half-year installment (H2); 2nd provisional tax installment | Individuals / Self-employed |
Rows highlighted in yellow are most relevant for salaried employees.
Tax Offices by District
Opening hours: Monday–Thursday 08:00–13:30, Friday 08:00–13:00.
Address: 1 M. Karaoli Street, 1095 Nicosia
Phone: +357 22446215
Email: [email protected]
Hours: Mon–Thu 08:00–13:30, Fri 08:00–13:00
Address: Corner Gladstone and E. Venizelou, 3032 Limassol
Phone: +357 25803717
Email: [email protected]
Hours: Mon–Thu 08:00–13:30, Fri 08:00–13:00
Address: Democratias Sq., 6301 Larnaca
Phone: +357 24803590
Email: [email protected]
Hours: Mon–Thu 08:00–13:30, Fri 08:00–13:00
Address: Neofytou Nikolaidi Street, 8010 Paphos
Phone: +357 26804398
Email: [email protected]
Hours: Mon–Thu 08:00–13:30, Fri 08:00–13:00
Address: Government offices, Paralimni
Phone: +357 23811436
Email: [email protected]
Hours: Mon–Thu 08:00–13:30, Fri 08:00–13:00
Payment Methods
Ways to pay your tax bill.
| Method | Limit | Overdue OK? | How |
|---|---|---|---|
| Tax Portal (card) | No limit | Yes | Get a reference number on the Tax Portal, then pay by card online |
| Tax Portal (bank transfer) | No limit | Yes | Get a 13-digit reference number, then make a bank transfer using that reference |
| JCC Smart | €1,000 | No | Quick card payment. Cannot be used for overdue balances. |
| Bank branch | No limit | Yes | Take your reference number to any Cypriot bank branch and pay at the counter |
| In person | No limit | Yes | Visit your district tax office directly |
Penalties & Interest
Avoid these by filing and paying on time.
| Violation | Penalty |
|---|---|
| Late filing of annual return (TD1) | €100 – €200 |
| Late payment of tax due | 5% surcharge |
| Tax still unpaid after a further 2 months | Additional 5% surcharge |
| Interest on overdue tax | 3.5% per year |
| Late tax registration (more than 60 days after becoming liable) | €100 |
| Provisional tax payment less than 75% of final tax liability | 10% surcharge |
How-To Guides
Step-by-step instructions for common tasks.
- Visit taxisnet.mof.gov.cy and click “Registration”.
- Enter your TIC (Tax Identification Code), name, and date of birth. If you do not have a TIC yet, obtain one first via the TFA portal.
- Provide a valid email address and a contact address in Cyprus for the activation letter.
- Wait for your activation code to arrive by post (usually 5–10 business days).
- Return to TAXISnet, enter the activation code, and set your password. Your account is now active.
What you will need:
- Your P60 or employer certificate showing total gross salary and tax deducted
- Any bank interest or investment income received
- Receipts for any deductions you intend to claim (rent, mortgage, insurance, etc.)
Steps:
- Log in to TAXISnet.
- Select "Income Tax Return" and choose the tax year (e.g., 2025 for the return due in July 2026).
- Complete all income sections. Your employer's PAYE remittances may be pre-filled.
- Enter any allowable deductions and personal allowances you are entitled to.
- Review the calculated tax. If you owe more than was withheld, pay via the Tax Portal before 31 July.
- Submit the return and save the confirmation receipt.
Personal allowances under the 2026 reform reduce your taxable income. They are claimed via your TD59 declaration form submitted to your employer.
- Children: €1,000 for the first child, €1,250 for the second, €1,500 for the third and each subsequent child.
- Housing (rent or mortgage interest): Up to €2,000 per year. Provide supporting documentation (lease agreement or mortgage statement).
- Green / EV: Up to €1,000 per year for electric vehicle charging or qualifying green energy costs.
- Life / health insurance: Up to €500 per year. Provide your insurance premium receipts.
Note: Income thresholds apply. Allowances phase out for incomes above €100,000 (0–2 children), €150,000 (3–4 children), or €200,000 (5+ children).
The Deductions Guide calculates all allowance types step by step
Cyprus offers two income exemptions for new tax residents taking up employment in Cyprus:
- 50% exemption: For employees earning over €55,000 per year who were not tax residents of Cyprus in the 3 years prior to employment. Valid for 17 years.
- 20% exemption: For employees earning less than €55,000, capped at €8,550. Was available for 5 years from first employment in Cyprus (original scheme, for those who started before 2025).
To claim, include the exemption on your TD59 declaration to your employer. Your employer will apply it to monthly PAYE. You will also declare it on your annual TD1 return.
Eligibility conditions apply. Consult the Tax Department or a tax adviser to confirm you qualify before claiming.
- Log in to TAXISnet to view submitted returns and any outstanding amounts.
- Use the Tax Portal to see your current liability balance and payment history.
- Contact your district tax office by phone or email if you need a written tax clearance certificate.
- File your annual TD1 return on TAXISnet. The system will calculate the overpayment automatically.
- Ensure your bank account details are registered with the Tax Department for direct transfer.
- Refunds are typically processed within a few weeks after filing, though timing can vary.
- If the refund has not arrived after 2–3 months, contact your district tax office by phone or email.
Useful External Resources
Official guides and professional references for further reading.
Official Government Guides
Full library of tax guides published by the Cyprus Tax Department.
Frequently asked questions about using the TAXISnet online filing system.
Step-by-step guides for registering through the Tax For All portal.
Official PDF guide covering all available payment methods and procedures.