Who fills it in
Every employee, including company directors and anyone involved in management, every year. Without it, the employer allows no deductions other than the contributions it already knows about.
What goes with it
- Evidence for any other deduction you claim in line B5; without it your employer will not allow the deduction
Field by field
Your details (fields with * are compulsory)
| On the form | What to write | Example |
|---|---|---|
| Employee's Name* | Your full name. | JOHN EXAMPLE |
| Social Ins. No* | Your Social Insurance number. | 0000000 |
| Home Address* | Your home address. | 1 Example Street, 3000 Limassol |
| E-mail Address* | Your email. | john@example.com |
| Tax Identification Number (T.I.N.)* | Your 9-character Cyprus TIN. | 00000000X |
| Tel. Number* | Your phone number. | +357 99 000000 |
Part A. Income (first column for you, second for the employer)
| On the form | What to write | Example |
|---|---|---|
| A1. Salaried services and benefits that fall within the meaning of Social Insurance Services income | Leave blank. Your employer fills in A1 (instruction 1). | — |
| A2. Benefits and other amounts that do not fall within the meaning of Social Insurance Services income | Leave blank. Your employer fills in A2. | — |
| A3(a). Social Insurance pension and widow's pension taxable at normal rates | Any Social Insurance pension you receive for the year. | — |
| A3(b). I wish to have tax deducted for these pensions (enter X) | Enter X if you want your employer to withhold tax on that pension too. | — |
| A4. Gross rents | Total rent you receive for the year, before expenses. | €9,600 |
| A5. Income from other sources | For example income from a previous job this year, pensions, a partnership, trade, interest or dividends (instruction 3). | €0 |
| A6. Total income | Leave blank. Your employer works it out. | — |
| A7. Less income that is not taxable | Amounts in A5 that are not taxable, such as interest and dividends (instruction 5). | €0 |
| A8. Total taxable income [A6 – A7] with normal rates | Leave blank. Your employer works it out. | — |
| A9(a)/(b). Widow's pension taxed separately | Tick if you choose separate taxation of a widow's pension, and enter the widow's pension you receive from Social Insurance (instruction 4). | — |
| A10(a)/(b). AIF carried interest and UCITS performance at the 8% special rate | Tick if you elect the 8% rate for this income. Your employer enters the amounts (instruction 6). | — |
Part B. Allowances and deductions
| On the form | What to write | Example |
|---|---|---|
| B1. Subscriptions to unions and/or other professional bodies | What you pay yourself for the year. | €150 |
| B2. Deductions for first employment | Only if this is your first employment in Cyprus. Instruction 7 sets out the 20% (maximum €8,550) and 50% options and their salary conditions. | 20% option |
| B3. Home insurance for natural disasters (up to €500) | Premiums you pay to insure your home against natural disasters. | €200 |
| B4. Deductions for rented properties | Only if you declared rent in A4: capital allowances, interest, and 20% of gross rent from buildings (instruction 8). | €1,920 |
| B5. Other deductions | Any other deduction, with evidence for your employer (instruction 9). | — |
| B6. Intermediary calculation [A8 – (B1 to B5)] | Leave blank. Your employer works it out. | — |
| B7. Pension, provident, health and Social Insurance funds plus medical fund | Only contributions this employer does not already deduct (instruction 10). | — |
| B8. Contributions to G.H.S. (GESY) | Only GESY contributions this employer does not already deduct. | — |
| B9. Insurance premiums for life, permanent or temporary, total or partial disability | Premiums on policies covering you. They count up to 7% of the sum insured, within an overall limit of one fifth of B6 (instructions 10 and 11). | €600 |
| B10. Deduction for dependent children | €1,000 for the first child, €1,250 for the second, €1,500 for each further child, doubled for single parents, subject to income criteria (instruction 12). | €1,000 |
| B11. Deduction for rent of primary residence or interest on a primary residence loan | Up to €2,000 per person, under conditions and income criteria (instruction 13). | €2,000 |
| B12. Energy upgrade of a primary residence or purchase of an electric vehicle | Up to €1,000 per person, under conditions (instruction 13). | — |
| B13. Investment in innovative companies | Limited to 50% of income after the other deductions (instruction 14). | — |
Declaration and signature (line B14)
| On the form | What to write | Example |
|---|---|---|
| 14. I, ... declare that I have read the instructions on page two and ... that the above information is true and correct | Write your full name. | JOHN EXAMPLE |
| Signature | Sign the form; your employer cannot grant allowances without a completed form. | J. Example |
| Date | The date you sign. | 15/01/2026 |
Employer's section (leave blank)
| On the form | What to write | Example |
|---|---|---|
| B15. Total allowances / B16. Income chargeable to tax at normal rates | Your employer fills these in. | — |
| Part C. Tax computation: C1 tax on chargeable income, C2 tax to be deducted, C3 monthly or weekly deduction, C4 annual deduction for G.H.S. | Your employer calculates the tax using the bands printed on the form (0% up to €22,000, then 20%, 25%, 30% and 35%). | — |
Common mistakes
- Filling in the employer's lines. Leave A1, A2, A6, A8, B6 and everything from B15 down to your employer.
- Not giving the form at all. Your employer then allows only the contributions it already knows about.
- Claiming B5 without evidence. Your employer will not allow it.
- Using last year's form. The Tax Department publishes a new T.D.59A for each tax year.
- Forgetting rent in A4. Instruction 3 also says rental income needs a provisional tax declaration by the end of July.
- Claiming rental deductions in B4 without declaring the rent in A4. Your employer will not allow them.
Questions
What is the difference between T.D.59 and T.D.59A?
The Tax Department page calls it T.D.59; the current form file is coded T.D.59A for the 2026 tax year. They are the same declaration.
Do I send T.D.59A to the Tax Department?
No. You give it to your employer, who uses it to calculate the tax withheld each month.
Do I need to fill it in every year?
Yes. The instructions say all employees must complete and sign it every year, including directors.
Which lines do I fill in?
Your details, A3 to A5, A7, A9 and A10 where they apply, B1 to B5 and B7 to B13, then sign at line 14. Your employer fills in the rest.
Is there a calculator?
The Tax Department links a tool for calculating the income tax employers withhold for 2026 at taxtools.mof.gov.cy.
Sources
- Tax Department: declaration for claiming tax deductions (T.D. 59), checked 23 October 2026
- Tax Department: form T.D.59A 2026 with instructions, checked 23 October 2026
- Tax Department: tool for calculating tax withheld by employers 2026, checked 23 October 2026
- Income Tax Law 118(I)/2002, section 13(1), consolidated (cylaw.org)
- Tax Department (gov.cy): form IR59 2026, deductions for children
Figures checked 29 October 2026. Rules change: we confirm them for your case before you act.