Tax year 2026 · Cyprus
Tax-deduction checklist
Tick each item you can claim, note the amount, and file the records listed with your return papers.
Name:
Tax ID (TIC):
Household income €:
1. Contributions deducted from your pay
Together capped at one-fifth (20%) of taxable income.
| Expense | Cap / limit | Records to keep | Amount € | |
|---|---|---|---|---|
| Social Insurance contributions | 8.8% of salary, up to the €68,904 ceiling | Payslips, employer IR63 annual certificate | ||
| GHS / GESY contributions | 2.65% of earnings, up to €180,000 | Payslips, IR63, self-employed GHS statements | ||
| Provident / pension fund contributions | Within the one-fifth cap | Annual fund statement | ||
| Life insurance premiums | Within the one-fifth cap | Insurer's annual premium certificate, policy schedule | ||
| Incapacity insurance premiums (new 2026) | Within the one-fifth cap; conditions apply | Insurer's premium certificate |
2. Family deductions (new for 2026)
Only if household income is within the limits below. Doubled child amounts for single-parent families.
| Expense | Cap / limit | Records to keep | Amount € | |
|---|---|---|---|---|
| First dependent child | €1,000 a year | Birth certificate; student enrolment proof for ages 18–24 | ||
| Second dependent child | €1,250 a year | Birth certificate; enrolment proof if a student | ||
| Each further child | €1,500 a year per child | Birth certificates; enrolment proof if students | ||
| Rent on your main home | Up to €2,000 a year (shared with mortgage interest) | Stamped lease agreement, bank transfers to landlord | ||
| Mortgage interest on main home | Up to €2,000 a year (shared with rent) | Bank's annual interest certificate, loan agreement | ||
| Home energy upgrades | Up to €1,000 a year (shared with EV) | VAT invoices, proof of payment, installer certificates | ||
| New electric vehicle purchase | Up to €1,000 a year (shared with energy upgrades) | Sales invoice, registration document, proof of payment | ||
| Natural-disaster home insurance (new 2026) | Conditions apply | Policy schedule, premium receipt |
3. Eligibility checks
| Expense | Cap / limit | Records to keep | Amount € | |
|---|---|---|---|---|
| Household income limit | €40,000 single · €100,000 up to 2 children · €150,000 with 3–4 · €200,000 with 5+ | Both partners' income statements (IR63, TD1) | ||
| Cyprus tax residence | 183-day or 60-day rule | Travel records, residence / utility bills | ||
| Up to date with tax filings | All prior returns submitted | Tax Department account (TaxisNet / Tax For All) confirmation | ||
| Partner consent to share tax data | Required for spouses, civil and cohabiting partners with children | Signed consent via the Tax Department portal |
Good record-keeping
Keep originals or clear scans for at least 6 years. Invoices should show your name, the supplier's VAT number and proof of payment. The family deductions are added on top of the one-fifth cap. Estimates based on the 2026 reform, not tax advice.
Official sources
Amounts last reviewed on 7 October 2026 against the sources below. Rules can change - check these pages before filing.