On 30 June 2023, an amendment to the income tax law was published in the Government Gazette, with reference to the 50% exemption of employment remuneration, as provided in the Article 8(23A).

The amendments:

(a) The non-tax residency req...

We would like to remind you for the requirements of the Cyprus Tax Legislation (Assessment and Collection Law as amended in 2002, article 24) regarding the filing of temporary tax returns and relevant temporary tax payments for the year 2023.

Please note that a Temporary Tax Assessment of...

The deadline for the electronic submission of the 2022 personal income tax returns and the payment of 2022 personal tax has been extended from 31 July 2023 to 2 October 2023.

This extension and obligation for submission applies to:

• Employees and pensioners (TD1 - Employee) ...