Tax identification number for a Cyprus company
Key figure: Company tax number deadline60 days
60 days from the date of incorporation: that is the Registrar of Companies’ limit for a new company to apply for taxpayer registration and obtain its TIN.
A founder outside the EU does not have to travel for it: the incorporation is filed online through the Registrar’s e-filing system, founders need not be present, and the tax number is the next filing after the certificate of incorporation. In our company formation package (from €1,200, 7–15 working days) we file for the TIN straight after the certificate, so the limit is never close.
What changed for companies on 1 January 2026
Key figure: Corporate income tax15%
From 1 January 2026 a company incorporated in Cyprus is tax resident there by incorporation, unless a tax treaty provides otherwise, and pays 15% corporate income tax instead of 12.5%.
Before the reform, residence turned on where the company was managed and controlled, and a board sitting abroad could keep a Cyprus company outside the Cyprus tax net. That route is gone for companies incorporated in Cyprus. Once the TIN is issued, the company is a Cyprus taxpayer from its first year, whoever sits on the board.
Cyprus tax number for an individual
Key figure: Tax residencyIndividuals: more than 183 days in Cyprus in the calendar year, or the 60-day rule. Companies: managed and controlled in Cyprus, or (from 1 Jan 2026) incorporated or re-domiciled in Cyprus unless a tax treaty provides otherwise.
An individual is Cyprus tax resident after more than 183 days in Cyprus in the calendar year, or under the 60-day rule; the TIN for a person follows that question.
Residence also sets what you pay. From 2026, personal income up to €22,000/year is taxed at zero, and the non-dom status, applied for with the same tax number, removes the defence contribution on dividends and interest. We check which test you meet before we register the TIN, because a number issued on the wrong basis has to be explained later.
The 60-day rule after the 2026 reform
Key figure: 60-day rule: days in Cyprus60 days
60 days in Cyprus in the year are enough if you also stay no more than 183 days in any other single state, carry on a business, work or hold an office in Cyprus at some point in that year, and keep a permanent home there, owned or rented.
From 1 January 2026, the condition ‘not tax resident in any other state’ was removed. For a founder who is a director of a Cyprus company, that office satisfies the business condition; the home and the day count are still yours to prove.
Who counts the days
The Tax Department does, on the evidence you give it. Keep entry and exit stamps, flight records and a signed lease: those decide whether 60 days is reached.
Tax ID number and VAT number are different registrations
Key figure: VAT registration threshold€15,600
VAT registration becomes mandatory once taxable supplies pass €15,600; the TIN is needed from the start, whatever the turnover.
A company that holds a TIN is not registered for VAT by that fact alone. We file the VAT registration as a separate service, when the threshold is near or the business model needs it earlier.
Why a TIN application stalls, and how to close each gap
Key figure: 60-day rule: days in any other state183 days
Under the 60-day rule, more than 183 days in any other single state ends the claim. That gap and the other three below each map to a condition above, and each can be closed before filing.
The company waited too long
The 60 days limit runs from incorporation, not from the day the bank account opens. File for the TIN in the same week as the certificate.
The residence test cannot be shown
Count the days for the whole year before you apply, not after: 60 days in Cyprus at least, and no other state above 183 days.
No permanent home in Cyprus
The rule asks for a permanent home in Cyprus, owned or rented. Sign the lease, or complete the purchase, before the year you claim.
No business link to Cyprus
The 60-day rule needs a business, a job or an office in Cyprus during the year. An office held with a Cyprus-resident company, such as a directorship, counts; employment by a foreign employer outside Cyprus does not meet it on its own.
The TIN and the non-dom application
Key figure: Defence contribution on dividends, non-dom0%
Non-dom status sets the defence contribution on dividends at 0%; we file the application once your TIN is registered.
It lasts until you have been tax resident for 17 years out of the 20 years before a tax year; deemed domicile starts then. Our tax residency package, from €500 and 10–20 working days, covers the residence test review, the TIN registration and the non-dom application in one order.
Who this is not for
This guide does not cover these cases.
- You spend fewer than 60 days a year in Cyprus and keep no home there: neither residence test is met, so a personal TIN on residence grounds is not available.
- Your company is not incorporated yet. The tax number follows the certificate of incorporation, not the name approval.
- You only need a VAT number for trade above €15,600. That is a separate registration.
- You want an opinion on the tax of one specific transaction. Our package excludes that work.