From 2026, every Cyprus tax-resident aged 25+ must file an IR1 — even if income is below the €22,000 threshold. Deadlines, deductions, the 50% / 20% expat reliefs, non-dom SDC interaction, and how the €199 + VAT fixed fee works.
2026 universal filing
From tax year 2026, every Cyprus tax-resident individual aged 25+ must file an IR1 regardless of income level. The previous €19,500 / €22,000 trigger no longer disapplies the obligation.
The IR1 is the personal income tax return filed annually with the Cyprus Tax Department via TAXISnet. From 2026, the trigger for filing is no longer income — it is residency. If you are a Cyprus tax resident under either the 183-day rule or the 60-day rule and you are aged 25 or over, an IR1 is due even at zero declared income.
IR1 Cycle
| Event | Date | Notes |
|---|---|---|
| Tax year ends | 31 December | Cyprus uses the calendar year |
| IR1 due | 31 July (year+1) | Electronic via TAXISnet |
| Late penalty | From 1 August | €100 fixed + 5% surcharge on tax owed |
| Statutory interest | Until paid | Charged on unpaid tax balance |
The €22,000 tax-free band raised the previous €19,500 threshold under the 2026 reform. Calculate your liability using our personal tax calculator.
Cyprus PIT — 2026 onwards
| Income band | Rate |
|---|---|
| €0–€22,000 | 0% |
| €22,001–€35,000 | 20% |
| €35,001–€60,000 | 25% |
| €60,001–€72,000 | 30% |
| over €72,000 | 35% |
Non-dom status removes Special Defence Contribution (SDC) on dividends and interest. It does NOT remove the IR1 filing obligation: the income still has to be declared, and the SDC exemption is then applied. Many new residents miss this and file silent — that is a compliance risk, especially under the 2026 universal filing rule.
Personal Tax Return is the only tax-return service we sell standalone. Pricing: **€199 + VAT per IR1 return**. The flat fee covers data review, classification of income (employment / self-employment / dividends / rental / foreign), application of every eligible deduction and exemption, electronic filing via TAXISnet, written confirmation of acceptance, and standard follow-up correspondence with the Tax Department.
See the [tax-return service page](/services/tax-return) or speak to a Cyprus tax adviser via our [free consultation](/start).
Related Guides
Yes, from tax year 2026. Cyprus has shifted to universal filing for all tax-resident individuals aged 25+, regardless of income level.
31 July of the year following the tax year. The 2026 IR1 is due 31 July 2027.
Full preparation and electronic TAXISnet filing of one IR1: data review, deductions optimised, submission, written confirmation, and standard Tax Department follow-up.
Yes. Non-dom is an SDC exemption, not a filing exemption. The IR1 obligation still applies and the foreign-source dividend / interest income must be declared.
Yes. We handle catch-up filings, calculate any penalties and surcharges owed, and where appropriate negotiate with the Tax Department.
Disclaimer: This article is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently. Consult a qualified Cyprus adviser for guidance specific to your situation. The information on this page is general guidance only and does not constitute legal, tax, accounting, immigration or financial advice. Specific advice should be obtained based on the facts of each case.
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