Nicosia, September 27th, 2022,

On September 23rd 2022, the Council of Ministers issued Decree (No.373/2022) exempting individual tax residents in the Republic of Cyprus with gross annual income not exceeding EUR19,500 from the obligation to submit a personal income tax return for the tax year 2022, as per the recent amendments in the Assessment and Collection of Taxes Law according to which as from the tax year 2020 the Council of Ministers can provide an exemption to the obligation of all individuals to submit a personal income tax return irrespective of their annual gross income.