Short answer: File the 2025 TD1 through TAXISnet; the 2026 return will use Tax For All (TFA). The 2025 individual return deadline is currently 31 October 2026. From tax year 2026, the €22,000 tax-free allowance does not exempt you from filing.
You need a Tax Identification Number (TIN). TD59 adjusts employer withholding; TD1 is your annual return. Submitting one does not replace the other.
Who must file a tax return?
For 2025, the Tax Department lists Cyprus tax residents with gross annual income over €19,500, and non-residents with Cyprus-source gross income over €19,500.
From 2026, Cyprus tax residents must file if they have gross income under Article 5(1), regardless of age or income amount. Residents aged 25–70 must also file even with no income. Residents outside that age range with no such income are outside those requirements, subject to any applicable decree. Non-residents must file for Cyprus-source income within Article 5(2), subject to applicable exemptions.
Employer withholding and a zero tax bill do not remove a filing obligation. Source: Tax Department: Individual Income Tax Return.
What is the TD1 form?
What Is It
TD1 — the main income tax return form for individuals.
What to Include
- Personal details: Check your Tax Department records and use TFA for the relevant updates
- Employment income: Salary (gross), bonuses, benefits in kind
- Self-employment income: If applicable
- Foreign income: Dividends, rental income, interest, freelance work
- Deductions: SI and GESY contributions checked against your records, and eligible deductions for the relevant tax year
- Tax status: Non-dom, 60-day rule (if applicable)
Where to Get the Data
- Salary: TD63 — annual statement from your employer
- Social Insurance: Use your contribution records; the guide describes retrieval for self-employed taxpayers and Cyprus Social Insurance pensioners
- Bank interest: Statement from your bank
- Foreign income: Your own records
How do I file?
Online (Primary Method)
- For tax year 2025, go to TAXISnet. The 2026 return will be filed through Tax For All (TFA).
- Log in (you need an account — see the TIN article)
- Select TD1 for the relevant year
- Fill in each section
- Review the automatic calculation and any manual adjustments required by the guide
- Confirm and submit
Through an Accountant
A representative can file with the appropriate authorization; check the Tax Department’s authorization procedure. Request a written quote based on your income sources and the work required.
What are the filing deadlines?
| Tax year | Individual-return deadline |
|---|---|
| 2025 | 31 October 2026, as currently listed by the Tax Department |
| 2026 | 31 July 2027 under the ordinary next-year deadline, subject to extensions and the applicable filing category |
Returns requiring audited accounts have separate rules. Check the current Tax Department announcement rather than applying an employee deadline to every self-employed person. Filing and payment deadlines can differ. Late submission or payment can trigger penalties and interest; use the rates applicable to the relevant year.
How do I review my assessment?
The Tax Department assesses submitted returns. Check your portal and any assessment notice after filing.
The 2025 completion guide says amounts due appear in the Tax Portal after final submission. Check the amounts already paid or withheld against the liability and follow the Tax Portal payment guide.
A refund is subject to the relevant entitlement and any applicable set-off against other tax or contribution debts. Check your registered bank details through the procedure below.
What common mistakes should I avoid?
When Changing Jobs
If you changed jobs during the year:
- Check the income and tax withheld reported by each employer
- Your combined income may be higher — pushing you into a higher tax bracket
- Possible result: additional tax due when filing
Changing employer does not automatically end the 50% exemption: eligibility depends on the applicable statutory conditions. Give the new payroll team the supporting eligibility documents.
Not Declaring Foreign Income
Cyprus taxes the worldwide income of its tax residents. If you have dividends from abroad, rental income, or freelance income — declare it. Check the reporting and exemption rules for each income category.
Missing the TD63
TD63 is the statement from your employer showing annual income and taxes withheld. Use it to check the employment income and tax withheld entered in your return.
What are the frequently asked questions?
The portal shows “not accepted” — what do I do? Check the submission status and any portal message. Contact TAXISnet support or your Tax Department district office if you need help; do not assume a saved or temporary return is finally submitted.
Can I file without an accountant? You can complete your own return. The 2025 guide describes automatic calculations, but you remain responsible for the information entered. Use TAXISnet for 2025 and TFA for returns from tax year 2026.
How do I keep my personal details current? The 2025 completion guide directs personal-detail changes through TFA. Follow the relevant procedure for your address, registration details or representative.
How do I get a refund? Check the Tax Department’s refund status and registered bank details. The 2025 guide says IBAN/SWIFT details cannot be edited in the return; submit or change them through TFA using TD2008 and an IBAN certificate. A refund depends on the relevant entitlement and applicable set-off.
File your tax return on time — the penalties aren’t worth it. If you’re unsure, file with an accountant the first time and then do it yourself going forward.
Sources
TAXISnet — gov.cy
Tax Department — Individuals — gov.cy
Official 2025 return completion guide — Tax Department, especially Parts 1–2, salaried services, tax calculation and IBAN/refunds.
Assessment and Collection of Taxes Law — deadlines, late-payment interest and refund set-off