Closer to what matters

How to get a Cyprus tax identification number, and who needs one

Checked: no change to the rule has been established since the check

In short

Who it applies to
Everyone who must file a return: from tax year 2026 that is every Cyprus tax resident aged 25 to 70, even with no income, and any non-resident with Cyprus income. The number is also needed before a first property deal and a first salary.
What it costs
Registration in the tax registry and the issue of the number are free — the department charges nothing for them. You pay for what the number is needed for: the residence document, the stamp duty on a contract, a certificate.
How long it takes
The department names no time limit at all. Only the order is known: once the registration is completed, the number arrives by email at the address in the account. Before that the application may come back with a request for documents.
Where to apply
In Tax For All and electronically only: first an account on the portal (or sign-in through CY Login), then “Register as a new taxpayer”. There is no counter queue at Τμήμα Φορολογίας for this.
If your case differs
If you already have a number, a second one is not issued: in Tax For All you choose “apply for access to an existing number”. To check whether you have one, call 17700 or ask your employer — they have a verification tool on the tax portal.

Deadlines and conditions

ConditionLegal basis
the number is 8 digits plus one check characterThe department's frequently asked questions page: the number consists of eight digits and one check character.
and it begins with 6The same page: the number begins with a six; the department's own example is 6ΧΧΧΧΧΧΧΑ.
since March 2023 the number is random and tied to none of your detailsThe same page: the number is issued at random and is linked to none of the person's details — but only for registrations completed after March 2023. Those registered earlier keep their existing numbers.
a resident must register from the age of 25The registration page, section «Υποχρέωση Εγγραφής»: the duty to register repeats the duty to file a return — from the age of 25, whatever the amount of income.
and up to 70 — even with no income at allThe same section: those with no gross income are exempt if they are under 25 or over 70.
the Council of Ministers may exempt from filing at income up to €22,000The registration page, section «Απαλλαγή από Υποχρέωση Υποβολής Φορολογικών Δηλώσεων»: the Council of Ministers may by Order exempt from filing natural persons whose gross income does not exceed this amount, on specified criteria. This is a power, not an exemption in force.
to find out whether you already have a number, call 17700The frequently asked questions page: the way to find out whether you already have a number is a call to this number, or a check through your employer on the tax portal.

Your case

If you hold a Cypriot identity card

The shortest case: only the identity card is attached, both sides of it. The department asks for nothing else.

If you are an EU citizen and hold a registration certificate

The certificate itself is attached, all its sides. If it has not been issued yet but has been applied for — the proof of payment and the fourth-case pack, answering “no” to the question about a Cypriot identity card.

If you are a third-country national and hold a residence permit

The permit is attached, all its sides. If it has not been issued yet but has been applied for — the proof of payment and the fourth-case pack, and the answer about a Cypriot identity card is “no” here too.

If you hold no Cyprus residence document at all

The longest pack: an identifying document of your choice — a foreign tax number certificate, a foreign identity card or a social insurance number certificate — a recent photograph, and a letter explaining why you are registering, with supporting papers. Each reason has its own paper: for letting or buying, a title deed or a stamped contract; for residency under the 60-day rule, a stamped tenancy agreement as well; for employment, an employer's letter, a contract or the ERGANI recruitment notification.

The tax number is for life: a person's registration in the registry is cancelled only on death

What follows from this:

  • leaving Cyprus does not cancel the registration: the department names exactly one ground, and it is the person's death
  • ceasing to be a tax resident and ceasing to be in the registry are different things: the first is decided by days and conditions, the second by nothing
  • details in the registry can and should be changed — that is form Τ.Φ. 2003, sent as a message through Tax For All
  • a number issued before March 2023 stays as it is: random numbering was applied only to registrations after that
  • there is no second number — if you already have one, in Tax For All you request access to the existing one rather than start a new one

Sources

Where to go

Tax Department Address: Γωνία Μιχαλάκη Καραολή & Γρηγόρη Αυξεντίου, 1096 Λευκωσία, Τ.Θ. 1471 Opening hours: 08:00–14:30 17700 [email protected]

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