Quick answer
You file a Cyprus personal tax return online, using your tax number and a Tax Department login. For the 2025 tax year the return is filed on TAXISnet by 31 October 2026 if your gross income was over €19,500, while Tax For All, accessed with CY Login, is the Tax Department's main portal for your account, payments and bank details. From the 2026 tax year, all residents aged 25 to 70 must file.
- 2025 tax year: file and pay by 31 October 2026 if gross income exceeded €19,500 (as of 2026).
- Returns for 2025 are filed on TAXISnet; Tax For All handles registration, your tax account and IBAN changes.
- Late filing carries a €150 penalty, plus interest and surcharges on unpaid tax.
- From the 2026 tax year, residents aged 25 to 70 must file even with no income; the deadline is 31 July 2027.
- A return left as a provisional submission does not count as filed.
Filing a personal tax return in Cyprus is done entirely online. In 2026 there are two portals to know, a deadline at the end of October, and new rules that mean many more expats will have to file from next year.
Which portal do you use: Tax For All or TAXISnet?
The Tax Department is moving its services to Tax For All (TFA), which you log in to with CY Login. TFA is where you register for a tax number, view your tax account, update your details and, since 5 October 2026, register or change the bank account for refunds (form T.D. 2008).
However, for the 2025 tax year, the personal income tax return (for people without audited accounts) is filed on TAXISnet, the older system. TAXISnet credentials are sent to you after you register on TFA. Check the Tax Department's announcements each year to see which portal is open for returns.
Who needs to file?
For the 2025 tax year (filed in 2026): employees, pensioners and self-employed people who are Cyprus tax resident and whose gross income exceeded €19,500. Gross income means income before exemptions and deductions, from all sources, including foreign pensions, rent and dividends.
From the 2026 tax year (filed in 2027): every Cyprus tax resident who is at least 25 and under 71 on 31 December must file, even with no income. Anyone with taxable income must file at any age. See our explainer on the 2026 tax reform.
Not sure if you are resident? Read our guide to the 183-day and 60-day rules.
What is the deadline?
| Tax year | Who | Deadline |
|---|---|---|
| 2025 | Employees, pensioners, self-employed without audited accounts | File and pay by 31 October 2026 |
| 2026 | Same groups | 31 July 2027 (check for extensions) |
The 2025 deadline was set by decree K.D.P. 260/2026. Any tax due must be paid by the same date to avoid interest and penalties.
What do you need before you start?
- Your tax identification number (how to get one).
- Your TAXISnet login and a CY Login account for Tax For All.
- Your employer's annual statement of earnings and deductions.
- Pension statements from abroad, converted to euros.
- Records of rent received, interest, dividends and any foreign tax paid.
- Receipts for deductible items: life insurance premiums, union subscriptions, donations and, from 2026, rent or home loan interest and green upgrades.
How do you file? Step by step
1. Log in
Log in to TAXISnet with your credentials and open the personal income tax return for the year.
2. Check the prefilled data
Some information is filled in for you, such as employer details, pension amounts, self-employed social insurance and GESY contributions, and insurance carried over from last year. Check every figure against your own records.
3. Add missing income
Add income the system does not know about, especially foreign pensions, foreign employment income, rent and interest. If you are a foreign pensioner, choose between the flat 5% rate and the normal scale.
4. Claim exemptions and deductions
Enter any employment exemption you qualify for, and allowable deductions. Foreign tax already paid may be credited under a double tax treaty.
5. Review the calculation and submit
The system calculates income tax, GESY and any special defence contribution. Make sure you complete the final submission: a return left as a provisional submission is treated as not received.
6. Pay any balance
The amount due appears on the tax portal. Pay it electronically by the deadline.
What happens if you file late?
As of 2026, the fixed penalty for a late individual return is €150 (up from €100). Interest and surcharges may also apply to tax paid late.
Common problems
- Login issues: the Tax For All technical support line is 17700 (technical help only).
- Forgotten foreign income: worldwide income must be declared by residents. If you are non-domiciled, dividends and interest are still declared even though they are exempt from defence contribution; see our non-dom guide.
- No refund received: check your IBAN is registered in Tax For All.
- Complex situations: if you have self-employment, several countries or property abroad, use an accountant.
What to do next
- Diary 31 October 2026 for your 2025 return.
- Register your IBAN in Tax For All for refunds.
- Start a folder for 2026 receipts, as everyone aged 25 to 70 will file in 2027.
- Read our practical guide to finances for expats.
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Contains affiliate linksFrequently asked questions
What is the deadline for Cyprus personal tax returns in 2026?
For the 2025 tax year, employees, pensioners and self-employed people without audited accounts must file and pay by 31 October 2026, under decree K.D.P. 260/2026.
Can I file my Cyprus tax return on Tax For All?
For the 2025 tax year, the individual return is filed on TAXISnet. Tax For All is the Tax Department's main portal for registration, your tax account and bank details, and more services are moving to it, so check which portal is open each year.
Who has to file a tax return in Cyprus?
For 2025, anyone with gross income over €19,500. From the 2026 tax year, every tax resident aged at least 25 and under 71 on 31 December must file, plus anyone with taxable income.
What is the penalty for filing late in Cyprus?
As of 2026, the fixed penalty for a late individual return is €150. Interest and surcharges can also apply if tax is paid late.
How do I get my tax refund in Cyprus?
Refunds go to the bank account registered with the Tax Department. Since 5 October 2026, you add or change your IBAN only through Tax For All, using form T.D. 2008.
Useful resources
- Cyprus Tax Department – Tax For All portal
- SigmaLive – Submission of individual income tax returns open for 2025 (19 June 2026)
- Politis – TAXISnet opens for 2025 returns as Cyprus raises late-filing fines (14 June 2026)
- Cyprus Mail – Tax refunds go digital as Cyprus moves IBAN changes to Tax For All (23 September 2026)
