Your First Tax Return in Cyprus: Step by Step

Step 1: Get your Tax Identification Code (TIC). From the 2025 tax year, employers must include the TIN of every employee, regardless of income, and employees without one must register through the Tax For All (TFA) portal: taxforall.mof.gov.cy. You will need your passport or ID and your residence document.

Step 2: Check whether you must file. As a general rule, you must file a personal return (form T.D.1) if your gross income for the year exceeds €19,500. The tax authority can also ask anyone to file. (To verify: thresholds change with the 2026 tax reform. Check the current figure.) If your only income is a salary taxed at source and it is below the threshold, you usually do not need to file, but ask if unsure.

Step 2b: Know the form. There are two types of return: one for employees and one for the self-employed.

Step 3: Know the deadline. The return for a given year is normally due by 31 July of the following year, and a fixed fine of €100 applies for late submission. If you have missed it, file as soon as possible.

Step 4: File online. Note that 2025 income tax returns are submitted through TAXISnet, not TFA, with TFA expected for later years. Check the Tax Department website for the right system. Log in with your TIC, fill in your income, and submit.

Step 5: Pay if tax is due. Payment can be made online through JCCSmart or via online banking, using a payment reference code.

Step 6: Keep records. No documents can be attached to the form, but they may be requested later. Keep payslips, contracts and bank statements for several years.

Tips

• Ask your employer for your annual payslip summary
• Do not pay anyone to “fix” tax problems before checking with a trusted adviser