IR1
IR1 personal income tax return (employees)
The IR1 is the yearly form where you tell the Tax Department what you earned and which deductions you claim. Your employer already took tax from your salary; the IR1 checks whether that was the right amount.
Who needs it
Cyprus tax residents who earn a salary or pension, or anyone with Cyprus income above the tax-free amount.
When and where to file
Deadline: Usually 31 July of the following year (often extended by the Tax Department).
Where: Filed online through the Tax Department's Tax For All (TFA) portal.
Step by step
- 1Collect your employer's year-end certificate (IR63) showing salary, tax and social insurance paid.
- 2Gather receipts for deductions: life insurance, housing loan interest, green investments and union fees.
- 3Log in to Tax For All and open the return for the year.
- 4Check the pre-filled salary figures against your IR63 and add any other income (rent, interest, foreign income).
- 5Enter your deductions and submit; pay any balance due by the deadline.
Worked example
Illustrative figures only.
Taxpayer details
| Full name | Andreas Georgiou (example) |
|---|---|
| Tax Identification Code (TIC) | 00000000X |
| Tax year | 2025 |
| Tax resident in Cyprus | Yes |
Income
| Salary (from IR63) | €38,000.00 |
|---|---|
| 13th salary | Included above |
| Rental income (gross) | €6,000.00 |
| Interest / dividends | €0.00 |
Deductions
| Social Insurance & GHS contributions | €4,350.00 |
|---|---|
| Life insurance premiums | €900.00 |
| Rental expenses (20% allowance) | €1,200.00 |
Tax summary
| Taxable income | €37,550.00 |
|---|---|
| Tax withheld by employer (PAYE) | €2,950.00 |
| Balance payable / (refund) | €340.00 |
Common mistakes
- Forgetting foreign income or rent
- Claiming deductions without keeping receipts
- Missing the deadline and paying penalties
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