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Exemption from the obligation to submit a personal income tax return for the year 2022 for individuals with annual gross income below €19.500

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The Council of Ministers issued a Decree (373/2022) on the 23rd of September 2022, which states that individuals are exempted from the obligation to submit a personal income tax return for the tax year 2022 if their annual gross income is below €19.500.

To be reminded, in August 2020, Cyprus amended its Assessment and Collections of Taxes Law stating that from the tax year 2020, all individuals with annual gross income that falls under the provisions of the Article 5 of Income Tax Law are obliged to submit personal tax return.

 

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Contact persons


Anna Solomou

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+357 22 100 192

Head of Accounting

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Pavlos Tsiaklides

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+357 22 100 192

Head of Audit

 

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