On 23 September 2022, a Decree was published in the Official Gazette of the Republic of Cyprus, with respect to exemption from the obligation to submit a personal tax return for individuals for the tax year 2022.
Therefore, any individual, who during the year 2022 has gross annual income that does not exceed the amount of €19.500, is exempt from the obligation to submit a personal income tax return (Form T.D.1) for the tax year 2022.
Our Department of Taxation is at your disposal for any information, clarifications, or assistance you may require.