Cyprus Tax Return Filing 2026: IR1, IR4, IR6 — Complete Guide
Complete guide to filing Cyprus tax returns: personal (IR1), corporate (IR4), provisional (IR6), employer (IR7). Deadlines, penalties, TAXISnet, and the 2026 universal filing obligation.
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.
Types of Tax Returns
Cyprus Tax Returns
| Return | Who Files | Deadline | Penalty |
|---|---|---|---|
| IR1 (Personal) | All residents 25+ | 31 July (year+1) | €100 + interest |
| IR4 (Corporate) | All companies | 31 March (year+2) | €100 + interest |
| IR6 (Provisional) | Companies with profit | 31 Jul + 31 Dec | 10% surcharge |
| IR7 (Employer) | All employers | 31 July (year+1) | Penalties apply |
Personal Tax Return (IR1)
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.
Corporate Tax Return (IR4)
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 March of the SECOND year following the tax year.
How We Help
See our tax return service for pricing, or use our personal tax calculator to estimate your position.
- Full IR1, IR4, IR6, IR7 preparation
- Tax computation and deduction optimisation
- Electronic TAXISnet filing
- Deadline monitoring and reminders
- Tax Department correspondence
- Refund identification and claims
Guías relacionadas
Preguntas frecuentes
When is the IR1 deadline?
31 July of the year following the tax year (e.g., 2025 IR1 due 31 July 2026).
Must I file if I earn below €22,000?
Yes, from 2026. Universal filing for all residents aged 25+.
What is the late filing penalty?
€100 fixed plus interest on tax due. For IR6, 10% surcharge if under-estimated by more than 25%.
Aviso legal: Este artículo es solo informativo y no constituye asesoramiento legal, fiscal ni financiero. Las leyes fiscales cambian frecuentemente. Consulte a un asesor cualificado en Chipre para su situación específica.
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