By Nexora Cyprus editorial team · General information — seek advice for your circumstances
2026 universal filing
From tax year 2026, every Cyprus tax-resident individual aged 25–70 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. Returns for tax year 2026 onward use Tax For All. Filing obligations include individuals with income under Article 5 and Cyprus tax residents aged 25–70 at year-end regardless of income. If you are a Cyprus tax resident under either the 183-day rule or the 60-day rule and you are aged between 25 and 70 (inclusive) at year-end, 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) | Tax For All for tax year 2026 onward |
| 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 through the applicable Tax Department platform, 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).
Cyprus Tax Department documents and Cyprus Tax Reform 2026 material publish the controlling material for this topic. Check the current law, form, circular or portal instructions before acting; this article is general information and the live official material prevails.
Related Guides
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.
— References linked in this article
Read each reference alongside the claim it accompanies and check current amendments before relying on it. General information — seek advice for your circumstances.
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