How and when do I register for income tax in Cyprus?

Income tax is administered by the Cyprus Tax Department, and you register and file through the TAX FOR ALL (TFA) portal at taxforall.mof.gov.cy. For 2025, individuals with gross income exceeding €19.500 must register, and from 2026 registration applies to individuals with income under Article 5 of the Income Tax Law, tax residents aged 25 to 70 regardless of income, and legal entities registered in Cyprus. For the 2026 tax year the income tax bands are 0% on €0 to €22.000, 20% on €22.001 to €32.000, 25% on €32.001 to €42.000, 30% on €42.001 to €72.000, and 35% on €72.001 and above. Income tax returns are due 15 months after the tax year end, with self-assessments by 1st August for companies and high-turnover self-employed or 30th June for others, employee declarations by 31st July and employer declarations by 30th of April. Because tax rules and applicable years change, treat the official businessincyprus.gov.cy page as authoritative.