Filing personal income tax returns in Cyprus.
The complete 2026 guide. Who needs to file, what income to declare, allowable deductions, how to use TaxisNet and the key deadlines for Cyprus residents.
The short answer
Cyprus residents file their 2025 personal return (IR1) online through TaxisNet by 31 October 2026. For 2025 income the first €19,500 is tax free, and the top rate is 35%.
- Filing deadline
- 31 October 2026
- Online portal
- TaxisNet
- Tax-free (2025)
- €19,500
- Maximum rate
- 35%
2026 tax bands, old vs new
| 2026 taxable income | Rate | Before 2026 |
|---|---|---|
| €0 – €22,000 | 0% | €0 – €19,500 |
| €22,001 – €32,000 | 20% | €19,501 – €28,000 |
| €32,001 – €42,000 | 25% | €28,001 – €36,300 |
| €42,001 – €72,000 | 30% | €36,301 – €60,000 |
| Over €72,000 | 35% | Over €60,000 |
| Income type | Tax treatment | Rate | Declaration required |
|---|---|---|---|
| Employment income | PAYE withheld by employer | 0–35% scale | Yes — confirm on IR1 |
| Self-employment profits | Self-assessed | 0–35% scale | Yes — with accounts |
| Rental income | Self-assessed | 0–35% + 3% SDC (non-doms: 0% SDC) | Yes — gross less 20% |
| Dividend income | SDC only (no income tax) | 5% SDC on 2026 profits, 17% on older profits (non-doms: 0%) | Yes — declare but non-doms pay 0% |
| Interest income | SDC only | 17% SDC (non-doms: 0%) | Yes |
| Foreign pension | Optional flat rate | 5% flat (or standard scale) | Yes |
| Foreign employment | Standard scale | 0–35% with FTC | Yes — declare all |
Self-employed individuals in Cyprus must keep proper accounting records and prepare accounts showing their business income and expenses. These form the basis of the self-employment section of the IR1. Revenue is your total business income. Allowable expenses reduce this to your taxable profit.
Personal income tax in Cyprus — key principles
Cyprus personal income tax is charged on the worldwide income of Cyprus tax residents. The tax is progressive — starting at 0% on the first €22,000 of income and rising to 35% on income above €72,000. Employment income is collected at source through the PAYE system, but an annual IR1 return is still required to confirm the correct amount was withheld and to declare any other income sources.
Cyprus operates a self-assessment system — you calculate your own liability, file the return and pay any additional tax due. The Tax Department does not send you a bill. Getting this right first time is important — errors attract penalties and the Tax Department has 6 years to raise an assessment if it believes your return was incorrect.
Frequently asked questions
Need help with your
personal income tax return?
Our licensed advisors prepare and file IR1 returns for individuals, expats and non-doms across Cyprus.
Deadline
Personal return deadline, tax year 2025
31 October 2026
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