The form and its two names
The personal income tax return in Cyprus is form TD1. Older guides, and plenty of current ones, call it the IR1. It is the same document under a changed name, and the Greek designation is ТФ1. If a page tells you to file an IR1, it is not out of date about the content, only about the label.
Two other forms are regularly confused with it, and neither replaces it:
- The TD4 is the company return. A limited company files it; its shareholder still files a TD1 for personal income.
- The TD7 is the employer’s annual declaration of salaries paid and tax withheld. An employer files it in addition to its own return.
Who has to file
For the 2025 tax year, the duty attached to gross income above EUR 19,500. Gross, not taxable: deductions and allowances come later in the calculation and do not remove the duty to file.
For tax year 2026 onwards the picture is less clear, and we would rather say so than guess. The six amending laws published on 31 December 2025 raised the tax-free amount from EUR 19,500 to EUR 22,000, but a tax-free amount is not a filing threshold. We checked those laws and found no filing threshold in them. A general duty for every Cyprus tax resident to file, regardless of income, has been reported in several places; we have not been able to confirm it from the statute, so it stands here as reported rather than as fact.
If your income sits anywhere near either figure, that is a question for your accountant and worth ten minutes of their time.
What goes into it
The TD1 covers income from every source for the tax year, including employment, pensions, self-employment, rent, dividends and interest, whether or not tax was already withheld. It also carries the deductions and allowances you claim, and the contributions already paid.
Three things cause most of the work, and all three are bookkeeping rather than tax questions:
- Income that nobody withheld tax on. Fees invoiced to clients abroad are the usual case.
- Deductible contributions, which have to be evidenced rather than estimated.
- Rental income, which since 2026 falls under income tax only, because the special contribution on rents was abolished.
Where those figures come from is the part a software handles. What they mean is the part an accountant handles. Keeping the two apart saves the argument about who was supposed to know.
When it is due
The statutory deadline is 31 July of the following year. In practice the Tax Department extends it almost every year, and for the 2025 return the extended deadline was 31 October 2026.
One group follows a different rule from tax year 2026: a self-employed person who has to prepare audited or reviewed accounts files thirteen months after the end of the tax year. For tax year 2026 that is 31 January 2028, the same date the company return now carries.
Treating the extension as the deadline is a habit worth avoiding. It is announced each year and it is not owed to anyone. The full list of annual filings is in the deadline calendar.
What filing late costs
A fixed penalty of EUR 150 under Article 50A of the Assessment and Collection of Taxes Law. That is the penalty for the filing itself.
Tax paid late is a separate matter and carries interest plus surcharges, set by the Tax Department and published each year. The two add up independently, so a return filed late and paid late attracts both.
The part that is not about the form
Most of the trouble with a TD1 has nothing to do with the form. It comes from a year that was never properly recorded: receipts in a drawer, invoices in three places, a bank account nobody reconciled. The form then takes a weekend instead of an hour, and the figures entered are the ones that could be reconstructed rather than the ones that were true.
What helps is unglamorous. Receipts captured when they arrive, invoices with their tax treatment already set, payments matched to the invoice they belong to. Then the year exports as one file and the return becomes a transcription job. That is what reports and export is for, and what the accountant portal saves your accountant from asking for.
What we could not confirm
Two points stand here unconfirmed, and we would rather name them than smooth them over. First, whether a general filing duty applies from tax year 2026 to every Cyprus tax resident regardless of income: it is reported, including with an age range of 25 to 71, but we did not find it in the amending laws. Second, whether the filing threshold for 2026 moves to EUR 22,000 along with the tax-free amount, or stays at EUR 19,500, or disappears. Anyone whose case turns on either point should get it answered by someone who will put their name to the answer: find an adviser for Cyprus.