The Commissioner of Taxation has released the new form T.D. 59 titled “Claim for Allowances” for the tax year 2026.

All employees are required to complete and sign the Form T.D. 59 and return the signed form to their employer.

Please note the following:

• Tax resident employees must accurately declare their global income and claim any applicable deductions on the form.
• Non-tax resident employees are required to declare only their Cyprus sourced income together with any personal deductions relating to that income.

Employers are required to retain the signed Forms T.D. 59 In their records, as these may be requested by the Commissioner of Taxation at a later stage.

Should you require any further information or clarification,

We are available for any additional inquiries or clarifications you may require.

Download the new form t.d. 59. (GR)
 
Download additional information (GR)