Double tax relief in Cyprus

Cyprus has tax treaties with more than 60 countries. We make sure your income is taxed once: by treaty, by credit for foreign tax or by exemption.

Treaties60+ countries
MethodsTreaty and tax credit
NeedsResidency certificate
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A founder working on a laptop at a cafe terrace in LimassolChecked 29 October 2026

Steps and timeline

  1. 1

    Map your income

    Where each income is earned and where tax was paid.

    1 week
  2. 2

    Apply the treaty

    We check which country taxes each income and send your residence certificate to foreign payers.

    1–2 weeks
  3. 3

    Claim credits

    In your Cyprus return, income by income.

    yearly

Documents

For each foreign income

0 of 5 ready

Official forms: T.D.98 (Τ.Φ.98) · how to fill it in, T.D.156 (Τ.Φ.156) · how to fill it in

The exact list depends on your situation; we confirm it before filing.

Who does what

What you do

  • Share your situation and goals
  • Collect documents from home
  • Agree the scope of work in writing

What we do

  • Check the requirements for your case
  • Prepare the documents and file the application
  • Follow up until the decision

Your coordinator

  • Plans the work and next steps
  • Keeps one timeline for everything
  • Reminds you of renewals and deadlines

Common mistakes

  • Claiming a credit higher than the Cyprus tax on that income
  • Letting a foreign payer withhold the full domestic rate instead of sending the residence certificate first
  • Claiming a credit without proof that the foreign tax was paid
  • Adding all foreign taxes together instead of working out the credit income by income
  • Using last year's residence certificate for this year's income

What affects the cost

The price depends on your situation. We explain the scope and expected costs before work begins.

Number of countriesTypes of incomeTreaty or no treatyForeign refund claims

Questions

Do I need a Cyprus residency certificate?

Usually yes. Foreign tax offices, banks and payers ask for a Cyprus certificate of tax residence before they apply a lower treaty rate or exempt your income. The Tax Department issues it once you are Cyprus tax resident; we request it for each year you need.

How is the foreign tax credit calculated?

The credit is the lower of the foreign tax paid and the Cyprus tax on that income. Example for 2026: your taxable income is €60,000, including €20,000 of rent from a UK flat (€25,000 less the 20% deduction). Cyprus tax on €60,000 is €9,900. The limit is €20,000 / €60,000 × €9,900 = €3,300. If you paid €3,000 in the UK, you deduct all of it and pay €6,900 in Cyprus. If you paid €4,000, only €3,300 counts and the rest is not refunded.

Can I get a credit if there is no tax treaty?

Yes. Some countries have no treaty with Cyprus, and some treaties do not cover every income. Cyprus then still taxes you as a resident and gives a credit for the tax already paid abroad. The same limit applies: never more than the Cyprus tax on that income.

What if the foreign payer withheld more than the treaty rate?

Cyprus credits only up to its own tax, so the excess comes back only from the other country. We file that country's refund claim with your Cyprus certificate of tax residence. Next time we send the certificate before the payment, so the lower rate is applied at source.

I live abroad and Cyprus withheld tax. Can I get it back?

If you are tax resident in a treaty country, yes. The claim goes on form T.D.156 to the Nicosia district tax office only; other district offices do not accept it. You need a residence certificate from your own tax office.

Sources

Figures checked 29 October 2026. Rules change: we confirm them for your case before you act.

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