Tax Guide
Filing a tax return is a key responsibility for residents in Cyprus. While the system is straightforward, it's important to understand who needs to file, when the deadlines are, and how to use the online systems. This CyExpats.com guide walks you through the entire process for the 2024 tax year, which you will file in 2025.
The Cyprus Tax Department has extended the deadline for the electronic submission of the 2024 Personal Income Tax Return. The new deadline is **30 September 2025**. This applies to employees, pensioners, and self-employed individuals who do not prepare audited accounts.
As a general rule, you are required to submit a personal income tax return (Form T.D.1) if your total gross income for the tax year (January 1st to December 31st) **exceeds the tax-free threshold of €19,500.** However, the Tax Department can request any individual to submit a return, regardless of their income level.
Filing is done electronically. The old TAXISnet system is being phased out and replaced by the new, unified **Tax For All (TFA)** portal.
If you don't already have a Tax Identification Code (TIC), your first step is to register as a new taxpayer through the TFA portal. You will receive your TIC and login credentials. If you previously used TAXISnet, you will now use TFA.
Collect all necessary documents for the tax year. This includes your Certificate of Emoluments (payslip summary) from your employer, statements for any rental or dividend income, and receipts for any allowable deductions.
Log in to the TFA portal and access the electronic T.D.1 form. Carefully fill in all your sources of income (employment, pension, rent, etc.) and claim your allowable deductions.
Before you fill out the official form, calculate your liabilities for different income sources to ensure your numbers are accurate. Try our dedicated tax calculators:
Double-check all figures and submit the completed return through the portal before the deadline. The system will automatically calculate your tax liability or refund.
If your self-assessment shows you owe tax, you must pay it by the same deadline (30 September 2025). Payment can be made online via the JCCSmart portal or through your online banking, using a payment reference code from the TFA portal.
Cyprus uses a progressive tax system. The more you earn, the higher the rate on that portion of your income.
| Annual Taxable Income | Tax Rate | Tax on this Band |
|---|---|---|
| €0 – €19,500 | 0% | €0 |
| €19,501 – €28,000 | 20% | €1,700 |
| €28,001 – €36,300 | 25% | €2,075 |
| €36,301 – €60,000 | 30% | €7,110 |
| Over €60,000 | 35% | - |
You can reduce your taxable income by claiming certain allowable expenses. Keep all receipts and certificates as proof.
Official Resources: