Author: Mr. Charalambos Papasavvas
Advocate – Legal Consultant
Managing Partner of PAPASAVVAS & LISKAVIDOU LLC
Founder of RELOTECH EXPERTS
Founder of NEOCOURSES INNOVATION CENTER
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The requirement for all Cyprus tax residents aged 25 and above to file an annual tax return even with no taxable income is a proposed measure part of the wider 2025/2026 tax reform package that is waiting to be approved by Parliament. This rule is not currently in effect for the 2024 tax year (returns due in 2025).
Future Obligation
Proposed Future Rule (from tax year 2026 onwards) As part of the proposed tax reform, all Cyprus tax residents aged 25 and above will be required to file an annual tax return, regardless of whether they have any taxable income.
This change is intended to:
› Broaden the compliance base.
› Ensure transparency.
› Facilitate the verification of residency and deductions.
Taxpayers should monitor official announcements from the Cyprus Tax Department for final confirmation of when this proposed change will be enacted into law.
