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Cyprus Personal Tax Calendar 2026
Every PAYE, self-employment, dividend/interest and property deadline for individuals in Cyprus in 2026. Filter the interactive calendar to who you are, or download the complete calendar as a branded PDF for your desk.
Tell us who you are — select all that apply
A couple more details
Your Cyprus tax status
Non-dom means 0% Special Defence Contribution on dividends, interest and rent (only the 2.65% GHS still applies) for up to 17 years — the typical status for expats relocating to Cyprus.
Your residence status (optional)
4 deadlines match your profile
2026 at a glance
January
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February
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March
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April
—
May
- 31
June
—
July
- 31
August
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September
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October
—
November
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December
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All deadlines
Employer's annual return (IR7)
Your employer files an annual return of everyone's emoluments and tax/contributions withheld during the prior year. The statutory deadline is 31 May of the following year; the return for tax year 2025 has been extended to 30 September 2026 for the Tax For All migration. It's their filing duty, not yours — shown here so you know it's happening and can check your own numbers against the certificate they issue you.
Note: This is your employer's obligation, not yours — listed here purely for awareness.
TD7 (IR7 legacy) · Tax Department
Personal income tax return (TD1)
Annual electronic personal income tax return, filed the year after the tax year it covers. The standing deadline is 31 July of the following year, but the ordinary tax year 2025 return (for employees, pensioners and others not preparing accounts) has been extended to 31 October 2026. From tax year 2026 onward, filing becomes effectively universal: the old €19,500 filing threshold is abolished. A Cyprus tax resident who has turned 25 but not yet 71 (by 31 December) must file regardless of income — the €22,000 tax-free band only means no tax is due below it, not that you can skip filing. Only people under 25, or aged 71 and over, with no gross income are exempt under the law (the Council of Ministers may exempt further low-income categories by decree, but none is confirmed for 2026). Self-employed individuals must always file.
Note: Operative dates: the ordinary tax year 2025 return is extended to 31 October 2026. Confirm your own filing obligation with the Tax Department if unsure.
TD1 · Tax Department
Recurring & ongoing
PAYE tax withheld on your salary
Income tax your employer withholds from your salary under PAYE is remitted monthly to the Tax Department via the TD7 (TF7) return under Tax For All, by the end of the month following the deduction. Handled entirely by your employer — nothing for you to file.
TD7 (TF7) · Tax Department
Social Insurance & GHS on your salary
Your Social Insurance (8.8%) and GHS/GESY (2.65%) contributions are deducted from your payslip and paid over by your employer monthly, alongside their matching employer contributions. Handled by your employer.
Social Insurance Services
Regimes & particularities
50% exemption for new employees (income over €55,000)
If you became a Cyprus tax resident and took up Cyprus employment from 2022 onward without prior Cyprus residence, 50% of employment income above €55,000/year can be exempt from income tax for up to 17 years.
20% / €8,550 exemption (first 7 years)
An older, narrower exemption: 20% of employment income, capped at €8,550/year (whichever is lower), for the first 7 years of Cyprus employment. IMPORTANT: the 2026 reform CLOSED this regime to new entrants — it is no longer available for first Cyprus employments starting after early 2026. Individuals who already qualified keep it for their remaining eligible years. New arrivals should look to the 50% exemption instead.
Non-dom SDC exemption — 17 years, extendable to 27
Cyprus tax residents who are not Cyprus-domiciled are exempt from Special Defence Contribution on dividends, interest, and rent for up to 17 years of tax residency. GHS (2.65%) still applies regardless of domicile. New from 2026: once the 17 years lapse, someone whose domicile of origin is outside Cyprus may extend the SDC exemption by paying a €250,000 lump sum per five-year period, for up to two consecutive periods — a maximum of ten extra years (about 27 in total). The election is irrevocable and non-refundable, and must be made by 30 June of the first year of each period.
Residence & immigration context
Yellow Slip (MEU1) — EU/EEA nationals
EU/EEA/Swiss citizens register their right of residence using form MEU1 (the "Yellow Slip") at the local Civil Registry and Migration Department, typically within 4 months of arrival.
Pink Slip — non-EU nationals
Non-EU/EEA nationals residing in Cyprus (e.g. on certain visa categories) hold a "Pink Slip" residence permit. It confirms lawful residence but does not by itself grant the right to work — a separate work permit is required for employment.
Digital Nomad Visa
Non-EU remote workers employed by, or contracting for, companies outside Cyprus can apply for the Digital Nomad Visa, which requires minimum monthly income of about €3,500. Granted for up to 1 year and renewable.
Reminder: UK nationals: if you still hold a paper MEU1/MEU3 registration certificate, convert it to the biometric residence card before 3 August 2026 — the paper documents cease to be valid after that date.
2026 rates at a glance
2026 income-tax bands (enacted, in force from tax year 2026): €0–€22,000 tax-free (0%); €22,001–€32,000 at 20%; €32,001–€42,000 at 25%; €42,001–€72,000 at 30%; over €72,000 at 35%. GHS (GESY) is 2.65% (employees) / 4% (self-employed), capped at €180,000 of annual income and applying to everyone including non-doms. Social Insurance is 8.8% (employees) / 16.6% (self-employed), up to a maximum insurable amount of €68,904/year. SDC on dividends is 5% from 2026 and applies to Cyprus-domiciled individuals only; SDC on rental income has been abolished. Bands and rates can be adjusted by future legislation — confirm your figures with the Cyprus Tax Department before relying on them.
Get the branded PDF calendar
One printable page with every 2026 personal deadline — sent straight to your inbox.
This calendar is provided by CYexpat for general information only and is not tax, legal, or accounting advice for individuals. Cyprus personal tax rules — including exemptions, thresholds, and rates — change, and your own filing dates can depend on your specific circumstances (residency, domicile, income sources). Always confirm dates and eligibility with the Cyprus Tax Department (Tax For All) and consult a licensed tax professional before acting. CYexpat accepts no liability for reliance on this information.
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