Cyprus TIN number guide
Tax Identification Code (TIC)
An 9-digit alphanumeric code is assigned, featuring a letter from the uppercase Latin alphabet. Eg: 99999999L. Local name: Αριθμός Εγγραφής Φ.Π.Α. Arithmós Engraphḗs phi. pi. a. Starting March 27, 2023, the TIN is issued by the TFA system, beginning from 60000000, including a check character derived from an algorithm.
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| TIN Individuals on income tax return | TIN Entities on tax assessment |
Frequently Asked Questions
Why does my Cyprus TIC start with 6 and get rejected by older validation tools?
Starting 27 March 2023, the new TFA (Tax For All) system issues TICs beginning from 60000000 with a revised check-character algorithm. Older TICs began with lower numbers under a different scheme. Both formats remain equally valid — only the assignment range and checksum logic differ. [1] [2] If a counterparty's system rejects a TIC starting with 6, the root cause is an outdated regex or checksum library that has not been updated to recognise the 6XXXXXXX range — not an invalid number. Ask your software vendor or API provider to update their Cyprus TIN validation rules.
Can I qualify for Cyprus tax residency under the 60-day rule while still being tax resident in another country?
As of 1 January 2026, yes. The 2026 tax reform (enacted 22 December 2025) removed the former fifth condition that barred individuals who were already tax resident elsewhere. [3] [4] You now qualify with just four conditions: at least 60 days in Cyprus per year, no more than 183 days in any single other country, a Cyprus business/employment/directorship active on 31 December, and a permanent home available throughout the year. Dual-residency conflicts are resolved by double-tax treaty tie-breaker clauses. To formalise residency you must submit Form TD126 to the Tax Department.
Do non-resident companies selling digital services to Cyprus consumers need a local VAT registration?
There is no registration threshold for non-resident businesses — liability begins from the first euro of taxable B2C supplies in Cyprus. [5] [6] However, EU-based sellers can avoid a local registration entirely by using the Union OSS once EU-wide B2C digital sales exceed EUR 10,000 per year — reporting Cyprus VAT at 19% through a single return in their home state. Non-EU businesses that register directly in Cyprus must appoint a fiscal representative who is jointly liable for all VAT, penalties, and interest.
How do I claim non-dom status in Cyprus to exempt dividends and interest from Special Defence Contribution?
Non-domiciled status is not automatic — you must file Form TD624 (declaration for SDC exemption) with your district tax office in the first year you receive dividends, interest, or rental income in Cyprus. [7] [8] The exemption covers Special Defence Contribution on those passive income streams for up to 17 out of 20 consecutive years of Cyprus tax residency; General Healthcare System (GHS) contributions still apply. Keep documentary evidence of your domicile of origin — birth certificate, records of long-term residence abroad, foreign property ownership — since the Tax Department may request proof at any time.
How does the 2026 corporate tax reform affect Cyprus holding companies that previously relied on the 12.5% rate?
From 1 January 2026, Cyprus increased its corporate income tax rate from 12.5% to 15% to implement the OECD Pillar Two global minimum tax. [9] [10] The IP Box effective rate of 2.5% and the Notional Interest Deduction on new equity remain intact. The deemed dividend distribution (DDD) mechanism is abolished for profits earned from FY2026 onward, simplifying cash-flow planning. Companies with consolidated revenues above EUR 750 million globally also face a Cyprus Domestic Minimum Top-Up Tax. Holding structures relying purely on the headline rate advantage should reassess substance requirements under ATAD and the revised CFC rules.
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