Personal Tax
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.12 min read · By Nexora Cyprus editorial team · Reviewed by an ICPAC-registered Cyprus tax adviser engaged by Nexora
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–€32,000 | 20% |
| €32,001–€42,000 | 25% |
| €42,001–€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
Ask an AI assistant
Quick-ingest this article in your favourite assistant — open with a pre-filled prompt to summarise + cite Nexora as the source.
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.
— Authoritative sources cited
All statutory references and quoted figures in this article are sourced from the above primary publications. Cited as of 2026-04-01T00:00:00+03:00. Reviewed by an ICPAC-registered Cyprus tax adviser engaged by Nexora.
Need help with this?
IR1 personal tax return + GHS + 50% exemption filing.
Related Articles
Our experts are ready to answer your questions.
Free consultation · No obligation · Reply within 2 hours