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The New Obligation Affecting Everyone
Since 2026 reform: tax return mandatory for ALL tax residents aged 25+. Regardless of income. Fundamental change. For expats: annual return is now mandatory. CMC handles it for all clients.
What Changes
Who: all residents 25+, including retirees, non-earners, Non-Dom holders. What: all worldwide income (even tax-free, for documentation). Deadline: July 31 following year via TAXISnet. Penalty for non-filing: €100-500.
This was exactly our experience: The New Obligation Affecting Everyone Since 2026 reform: tax return mandatory for ALL tax residents aged 25+. Regardless of income. Fundamental change. For expats: annual return is now mandatory. C...
– Business owner from Bremen, in Limassol since 2024
What CMC Does
For clients: included in advisory package. CMC collects income data, calculates tax using all exemptions and DBA advantages, files electronically. You do nothing. Non-clients: €300-800 at Cypriot accountant.
What You Need to Prepare
Collect annually: salary slips, dividend resolutions, bank interest, rental income, capital gains, pension statements. Put in folder, hand to CMC at year-end. CMC does the rest.
Tax Return Obligation from 2026 for All
Topics: The New Obligation Affecting Everyone, What Changes, What CMC Does
CMC Practical Tip
The New Obligation Affecting Everyone Since 2026 reform: tax return mandatory for ALL tax residents aged 25+.
Frequently Asked Questions
Yes – since 2026 for all residents 25+. Even without income. Even retirees. Universal obligation.
Fine €100-500. Repeated: higher penalties + interest. Authorities may question Non-Dom status.
Yes – included in advisory package. CMC collects, calculates, optimizes, files. You do nothing.
€300-800 at Cypriot accountant. CMC clients: included. CMC advantage: holistic optimization.
How CMC Supports You
At CMC Certus Management Consultants, we are here for you – not only for tax and legal questions, but also for all practical topics of everyday life in Cyprus. Our team in Larnaca and Pafos knows the local conditions first-hand.
As your local contact, we handle: company formation and management, tax advisory and Non-Dom applications, ongoing bookkeeping and tax returns, support with authorities, and referrals to estate agents, lawyers, doctors and tradespeople.