Tax number, tax return and tax residency: who must file, by when, and from which day a person counts as a Cyprus tax resident.
Questions in this section
- Who must file a tax return in Cyprus, and by whenAnyone living in Cyprus or receiving income here. For 2025 — those whose gross income exceeds €19,500; from tax year 2026 — every Cyprus tax resident aged 25 to 70, even with no income at all.
- How to get a Cyprus tax identification number, and who needs oneEveryone 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.
- When a person becomes a Cyprus tax residentAnyone who is not in Cyprus all year round, or who has income in more than one country. Residency decides whether you pay Cyprus tax on all income or only on Cyprus income, and it turns on neither citizenship nor a residence permit.
What is most often misunderstood
- The deadline is extended almost every year, and payment moves with it — but this is written only in Greek — Who must file a tax return in Cyprus, and by when
- The tax number is for life: a person's registration in the registry is cancelled only on death — How to get a Cyprus tax identification number, and who needs one
- Residency and domicile are separate layers: income tax turns on the first, the defence contribution on the second — When a person becomes a Cyprus tax resident