Tax number

Steps

1. Check whether you have to register. Since the 2026 tax reform (article 5Α of the Establishment and Collection of Taxes Law, amended by law 243(Ι)/2025), a Cypriot resident must register if they have taxable income, whatever their age, or if they are at least 25, even with no income at all. If you have no taxable income in 2026 and 2027 and are not already registered, you can register until 31 December 2027. The annual income return, for its part, is compulsory if you have income or if you are between 25 and 70 on 31 December of the year (article 5 of the same law). A non-resident must register if they have taxable income in Cyprus (rent, for example).
2. Create your Tax For All (TFA) account, the online tax portal. Since the reform, the registration application is made online only: no counter. The Tax Department publishes account creation guides (in Greek) and a guide "Online Registration – Individual" (in English).
3. In TFA, choose "Register as a new taxpayer" and attach the documents below. If you already have a number (for example allocated by a notary or a bank), choose "Apply for access to a tax identification number (TIN)" instead.
4. Note your number: it appears on each of your income returns.

Documents

Official list from the Tax Department (documents to upload in TFA):

• EU (or Swiss) citizen already registered: your Union citizen registration certificate (MEU1, all sides). To the question "Do you have a Cypriot identity card or an alien registration certificate (ARC)?", answer "No".
• EU citizen who has submitted their MEU1 application but not yet received it: proof of payment of the application, plus the documents in the next point.
• Without a registration certificate or residence permit: an ID document (ID card, certificate of your foreign tax number or foreign social security number), a recent photo, a letter explaining why you are registering, with supporting documents.
• Depending on your case: employee in Cyprus, employer's letter, stamped employment contract or ERGANI hiring declaration (and your social insurance number in the application); purchase, sale or rental of a property, title deed or stamped contract; resident under the 60-day rule, ID document, letter and title deed, sale contract or stamped lease.
• The Department may ask for other documents during the review.

Costs and timelines

• Cost: the official page mentions no fee; the application is made online.
• Timeline: no published deadline. The Department reviews each application and may ask you for documents: submit it as soon as you meet the conditions, and before the deadline for your first return.
• Number format: 8 digits followed by a Latin capital letter (for example 12345678L). Numbers issued by the TFA system since 27/03/2023 start at 60000000.

Common pitfalls

• Waiting for an automatic number. Unlike Croatia or Slovenia, Cyprus does not allocate you a tax number simply because you have settled there.
• Mixing up the numbers. The TIC (taxes), the social insurance number and the number of your registration certificate are three different identifiers. If you are an employee, your employer pays your social contributions, your health contribution (GeSY) and your income tax.
• Tax residence. In Cyprus, being tax resident depends on the length of your presence; a resident is taxed on their Cypriot and foreign income. This is the "Taxes" theme, to be discussed with an expert before declaring yourself resident.

What changes by country of origin

• EU and EEA citizens: your MEU1 registration certificate serves as an ID document for the TIC (see "Documents").
• Swiss people: same procedure: Cyprus also issues the MEU1 certificate to Swiss people.
• British people (including Scottish): third-country nationals since Brexit: for the TIC, attach your residence permit (or proof of payment of your application). The United Kingdom and Cyprus have a tax treaty that avoids paying tax twice on the same income; the British government advises taking professional advice on your taxation in Cyprus.