Further to our previous newsfeed on this, with an announcement dated 17 September 2025 the Cyprus Tax Department clarified that individuals who are obliged to submit an Income Tax Return and have not yet registered in order to obtain a Tax Identification Code (TIC) or are already registered but need to change the category of their registration, need to apply by 26 September 2025. Applications for registration as a taxpayer are submitted through the Tax For All (TFA) Portal, whereas for change in the categorisation the form TD2003 needs to be submitted either via email or physically at the district offices of the Tax Department.
It is reminded that only individuals with gross annual income exceeding €19.500 are obliged to submit an Income Tax Return.
