Tax Planning
Complete guide to filing Cyprus tax returns: personal (IR1), corporate (IR4), provisional (IR6), employer (IR7). Deadlines, penalties, TAXISnet, and the 2026 universal filing obligation.11 min read · By Nexora Cyprus editorial team · Reviewed by an ICPAC-registered Cyprus tax adviser engaged by Nexora
2026 Change
From 2026, ALL Cyprus tax-resident individuals aged 25+ must file an annual IR1 return, regardless of income. Non-filing carries automatic penalties.
Cyprus Tax Returns
| Return | Who Files | Deadline | Penalty |
|---|---|---|---|
| IR1 (Personal) | All residents 25+ | 31 July (year+1) | €100 + interest |
| IR4 (Corporate) | All companies | 31 Jan of year+2 (post-2026 reform; FY2026 → 31 Jan 2028) | €100 + interest |
| IR6 (Provisional) | Companies with profit | 31 Jul + 31 Dec | 10% surcharge |
| IR7 (Employer) | All employers | 31 July (year+1) | Penalties apply |
Reports worldwide income. 2026 PIT bands: €0–€22,000 at 0%, €22,001–€35,000 at 20%, €35,001–€60,000 at 25%, €60,001–€72,000 at 30%, over €72,000 at 35%. Non-doms benefit from 0% SDC. Filed via TAXISnet.
Reports taxable income for companies. Must be accompanied by audited financials. Key computations: IP Box (80% deduction), NID, loss carry-forward (7 years from 2026), group relief. Deadline: 31 January of the SECOND year following the tax year (post-2026 reform; first applying to FY2026 returns due 31 January 2028). Transitional: FY2023 → 31 Mar 2026, FY2024 → 30 Nov 2026.
See our tax return service for pricing, or use our personal tax calculator to estimate your position.
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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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