Who fills it in
Individuals who need proof of Cyprus tax residence for a tax treaty country, a bank or a broker. The Tax Department issues the certificate only for countries that have a double tax treaty with Cyprus. Companies use a different form, T.D.98.
What goes with it
- Copy of your passport or ID card, with entry and exit stamps, plus boarding passes or e-tickets showing your days in Cyprus
- Copy of your Yellow Slip (foreign nationals)
- Title deed of your home, or your tenancy agreement
- Employment contract valid on 31 December of the tax year
- Social Insurance account statement from the Social Insurance Services
- A utility bill (water, electricity, telephone) dated within the last six months
- Certificate of enrolment if you have children studying in Cyprus
- Copy of your vehicle ownership certificate, if you have one
- Fee: €80 in fee stamps, paid when you collect the certificate
Field by field
Heading
| On the form | What to write | Example |
|---|---|---|
| For the tax year ____ ΓΙΑ ΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ ____ | The calendar year the certificate should cover. One form per year. | 2026 |
Individual's details (ΣΤΟΙΧΕΙΑ ΦΥΣΙΚΟΥ ΠΡΟΣΩΠΟΥ)
| On the form | What to write | Example |
|---|---|---|
| Full name Ονοματεπώνυμο | Your first name and surname as in your passport. | JOHN EXAMPLE |
| ID card number / expiry date / issuing authority Αριθμός Ταυτότητας / Ημερομηνία Λήξης / Εκδίδουσα Αρχή | Your national ID card, if you have one. Leave blank if you only have a passport. | — |
| Passport number / expiry date / issuing authority Αριθμός Διαβατηρίου / Ημερομηνία Λήξης / Εκδίδουσα Αρχή | Passport number, its expiry date and the authority that issued it, as printed in the passport. | X0000000 / 01/01/2034 / HM Passport Office |
| Cyprus Tax Identification Number Αριθμός Φορολογικής Ταυτότητας Κύπρου | Your 9-character Cyprus TIC. | 00000000X |
| Foreign tax ID (number and country), up to three Αλλοδαπή Φορολογική Ταυτότητα (Αριθμός και Χώρα) 1. 2. 3. | Any tax numbers you hold in other countries, with the country. | AB000000C (United Kingdom) |
| Permanent address: (Cyprus) Διεύθυνση μόνιμης διαμονής: (Κύπρο) | Your home address in Cyprus. | 1 Example Street, 3000 Limassol |
| Permanent address: (abroad) Διεύθυνση μόνιμης διαμονής: (Εξωτερικό) | Your address abroad, if you keep one. | — |
Declaration (ΔΗΛΩΣΗ): tick only the statements that are true for the tax year
| On the form | What to write | Example |
|---|---|---|
| I have stayed: / I intend to stay: Έχω παραμείνει: / Προτίθεμαι να παραμείνω: | Tick 'have stayed' for a year that has ended, or 'intend to stay' if you apply during the year. | √ Έχω παραμείνει (have stayed) |
| - in Cyprus for one or more periods totalling at least 60 days - στην Κύπρο για μία ή περισσότερες περιόδους που συμποσούνται σε τουλάχιστο 60 ημέρες | Tick if true. Back it up with passport stamps, boarding passes or e-tickets (footnote 1). | √ |
| - in any other country for periods not exceeding 183 days in total - σε άλλο κράτος για μία ή περισσότερες περιόδους που δεν υπερβαίνουν στο σύνολο τις 183 ημέρες | Tick if you did not spend more than 183 days in any single other country. | √ |
| I am not, and do not intend to become, tax resident in another country (Circular 1/2022) Δεν είμαι και δεν προτίθεμαι να γίνω φορολογικός κάτοικος σε άλλο κράτος (Εγκύκλιος 1/2022) | A fixed statement you confirm by signing. Do not sign if you are tax resident elsewhere for that year. | — |
| I keep a permanent home in Cyprus that I own / that I rent from ... with TIC ... (landlord's name and TIC) Διατηρώ μόνιμη κατοικία στην Κύπρο, που μου ανήκει / που ενοικιάζω από ... με Α.Φ.Τ. ... (όνομα και Α.Φ.Τ. ιδιοκτήτη) | Tick 'own' and attach the title deed, or tick 'rent' and write the landlord's name and tax number from your tenancy agreement. | √ rent, from ANNA SAMPLE, TIC 00000000Y |
| I carry on a business in Cyprus and/or am employed in Cyprus and/or hold an office in a Cyprus tax-resident company, and intend to continue at least until 31 December of the tax year Ασκώ επιχείρηση στην Κύπρο ή / και εργοδοτούμαι στην Κύπρο ή / και κατέχω αξίωμα σε εταιρεία φορολογικό κάτοικο Κύπρου | Tick each that applies, then fill in (i), (ii) or (iii) below. | √ employed |
Business, employment or office (συμπληρώστε (i) – (iii) αντίστοιχα εάν εφαρμόζεται)
| On the form | What to write | Example |
|---|---|---|
| (i) I carry on the business of ... (type of business) in Cyprus (i) Ασκώ την επιχείρηση ... (είδος επιχείρησης) στην Κύπρο | Only if self-employed: describe the business. | — |
| with Social Insurance number με Αριθμό Κοινωνικών Ασφαλίσεων | Your Social Insurance number as self-employed. | — |
| under the trading name με την επωνυμία | The name the business trades under. | — |
| at the address στη διεύθυνση | The business address in Cyprus. | — |
| (ii) I am employed in Cyprus with Social Insurance number (ii) Εργοδοτούμαι στην Κύπρο με Αριθμό Κοινωνικών Ασφαλίσεων | Only if employed: your Social Insurance number. | 0000000 |
| by the employer ... with TIC ... στον εργοδότη ... με Α.Φ.Τ. ... | Your employer's name and tax number, from your payslip or contract. | EXAMPLE TRADING LTD, TIC 10000000Z |
| and address και διεύθυνση | Your employer's address. | 10 Sample Avenue, 1000 Nicosia |
| (iii) I hold an office in the company ... with TIC ... (iii) Κατέχω αξίωμα στην εταιρεία ... με Α.Φ.Τ. ... | Only if you are a director or other officer of a Cyprus tax-resident company: its name and tax number. | — |
| and address και διεύθυνση | The company's address. | — |
Undertaking and signature
| On the form | What to write | Example |
|---|---|---|
| If I do not carry out these intentions, or my business, employment or office ends during the year, I undertake to inform the Tax Department and return any certificate for cancellation Σε περίπτωση που ... δεν εκπληρώσω τις πιο πάνω προθέσεις μου ... δεσμεύομαι να ενημερώσω το Τμήμα Φορολογίας και να επιστρέψω προς ακύρωση οποιοδήποτε σχετικό πιστοποιητικό | A fixed undertaking you accept by signing. | — |
| Signature Υπογραφή | Sign yourself. A false declaration is a criminal offence under Law 4 of 1978. | J. Example |
| Date Ημερομηνία | The date you sign. | 15/01/2027 |
Common mistakes
- Applying for a country without a tax treaty. The Tax Department issues the certificate only where Cyprus has a double tax treaty.
- Leaving out the landlord's tax number. The rented home line asks for the landlord's name and TIC.
- Sending no proof of days. Footnote 1 asks for passport stamps, boarding passes or e-tickets.
- Forgetting the employment contract. Footnote 4 asks for one in force on 31 December of the year.
- Ticking 'intend to stay' and then leaving your job. The form makes you return the certificate if the conditions stop during the year.
- Turning up without the fee. You pay €80 in fee stamps at the cash counter before you collect.
Questions
Is there an English version of the T.D.126 form?
No. The Tax Department publishes T.D.126 in Greek only. This page gives the English for each line.
How much does a Cyprus tax residency certificate cost?
€80 in fee stamps, paid when you collect the certificate.
Can I use T.D.126 if I meet the 183-day rule?
The Tax Department lists T.D.126 as the only form for individuals, but its wording follows the 60-day rule. Tick only the statements that are true. If you are unsure, your district Tax Department office or a tax adviser can confirm what to submit.
Can I apply before the year ends?
The form lets you declare that you intend to stay, so an application during the year is possible. You must then inform the Tax Department and return the certificate if the conditions stop.
My home country has its own residence form. Can Cyprus stamp it?
Yes. The Tax Department says it stamps forms prepared by other countries' authorities through the same process.
Sources
- Tax Department: certificate of tax residence (fee, procedure, documents), checked 23 October 2026
- Tax Department: form T.D.126 (2022), checked 23 October 2026
- Tax Department: tax residency, 183-day and 60-day rules, checked 23 October 2026
- Tax Department: district office addresses, checked 23 October 2026
Figures checked 23 October 2026. Rules change: we confirm them for your case before you act.