There Is No Retirement Permit: a Pension Is Simply One Kind of Secured Annual Income, Taxed at Five Per Cent
Answer
The general rule applies to you
No exception is recorded for citizens of Ecuador on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
172 exceptions recorded across 63 countries · none match Ecuador to Cyprus · Residency as a retiree
Regulation 5 of the Aliens and Immigration Regulations lists six categories of immigration permit and none of them mentions retirement, age or a pension. A retired person who wants to settle in Cyprus applies under Category F like anybody else living on income from elsewhere, and it is the Migration Department's published criteria rather than the Regulation that say a pension counts: the income may include pensions, dividends from shares, fixed deposit interest and rents. What makes Cyprus distinctive for a retiree is not the permit but the tax. Article 20 of the Income Tax Law gives a resident whose pension is for services rendered outside the Republic the right to elect, year by year, to have that pension taxed at five per cent on the amount above EUR 5,000, kept apart from all other income - or to be taxed under the ordinary rules instead, whichever suits. The provision was last touched by Law 244(I) of 2025. The General Healthcare System levies its own contribution on a pension at 2.65 per cent, and that is not a tax election.
At a glance
- Retirement category
- None in Regulation 5, whose six categories are lettered A to F and name no age or pension
Regulation 5 of the Aliens and Immigration Regulations 1972 to 2013, read in full in the Office of the Law Commissioner's edition.
- Which category a pensioner uses
- Category F, for a secured annual income
The Migration Department's Immigration Permits page says the income may include pensions.
- Income required
- EUR 9,568 a year for the applicant and EUR 4,613 for each dependant, on the Department's figures
The Migration Department's Immigration Permits page. The First Schedule to the Regulations prints EUR 5,600 and 2,700 and the two publications do not agree - see the residency on passive income record.
- Tax on a foreign pension
- 5 per cent on the amount above EUR 5,000, at the taxpayer's annual election
Article 20 of the Income Tax Law 118(I)/2002 as amended by Law 244(I) of 2025, quoted from the Bar Association's consolidation.
- Healthcare contribution on a pension
- 2.65 per cent
Article 19(1)(δ) of the General Healthcare System Law 89(I)/2001, with the aggregate capped at EUR 180,000 of income by article 19(4)(α).
Requirements
- A secured annual income of the amount in the First Schedule to the Regulations, which may be a pension
- A recommendation from the Immigration Control Committee under Category F
- Taking up residence within one year of approval, and avoiding two years' absence thereafter
Country-level policy
The Office of the Law Commissioner prints bound editions of Cypriot statutes and the Republic serves them as PDFs from gov.cy. The edition of the Aliens and Immigration Law, Cap. 105, is dated August 2024 and carries the amendments down to Law 111(I) of 2024. Its own legal notice then withdraws most of what a reader would take it to be: the edition does not constitute a consolidation in the proper sense of the term, because the sections were not renumbered and it was never approved by the House of Representatives; it is published for practical convenience and does not replace the text of the laws it brings together; and only the texts published in the printed Official Gazette are authentic. The English edition of the free-movement Law 7(I)/2007 says the same thing in English, and adds that it is a translation. What fills the gap is a commercial service: CyLaw, run by the Cyprus Bar Association, publishes consolidated texts that are materially more current than the state's own - its Income Tax Law carries the rate bands that apply from tax year 2026, where the Tax Department's own PDF of the same Act still prints the bands of 2008. The Health Insurance Organisation, a statutory body of the Republic, links its readers to CyLaw for the consolidated text of its own founding Act rather than to anything the state publishes.
What applies to you
Nothing changes for a citizen of Ecuador
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«5. Εις ουδένα χορηγείται άδεια μεταναστεύσεως πλήν αν ουτος ανήκει εις μίαν των ακολούθων κατηγοριών»Our translation - not official
5. No immigration permit shall be granted to anyone unless he belongs to one of the following categories
The list that follows has six entries and none of them is retirement. This is the text the absence rests on.
Read it at the sourceAbout this source
The Republic's law revision office. It prints bound editions of Cypriot statutes - a Greek consolidation of a colonial-era Chapter, an English translation and consolidation of a modern Act - and gov.cy serves them as PDFs from https://www.gov.cy/media/sites/287/. The Aliens and Immigration Law (Cap. 105) is at .../2026/03/o-peri-allodapon-kai-metanasteyseos-nomos-kef-105.pdf, 549,910 characters, August 2024 edition, amendments to Law 111(I)/2024. Its Regulations and the Visa Regulations 2004 are in one volume at .../2026/03/oi-peri-allodapon-kai-metanasteyseos-kanonismoi-toy-1972-mechri-2013-kai-peri.pdf, December 2017 edition. The free-movement Law 7(I)/2007 is at .../2026/06/L_7_I_2007.pdf, May 2024 edition, amendments to Law 96(I)/2023, in English. The addresses are stable and answer a plain request; no proxy, no warm-up, no session.
Standing: Maintains the text in force
Cannot be cited for: **Each edition says on its own first page that it is not a consolidation.** The Greek Cap. 105 edition prints, in terms, that it does not constitute a consolidation in the proper sense of the term because the sections were not renumbered and the House of Representatives never approved it, that it is issued for practical convenience without replacing the text of the laws consolidated, and that only the texts published in the printed Official Gazette of the Republic are authentic. The English Law 7(I)/2007 edition says the same and adds that it is a translation. So nothing here may be cited as the authentic text of anything, and the date on the title page is a cut-off rather than a statement about the law today - the Regulations edition is nine years old and the last regulation it carries is of 1 February 2013, which is why it still names the Minister where the Migration Department now names the Deputy Minister of Migration and International Protection. Two mechanical limits matter. The PDFs are set in two columns with the amending Act printed as a marginal note, and the project's extraction preserves the physical page, so a marginal reference lands inside the sentence it annotates: a quotation that crosses one cannot be taken whole, and several quotations in the Cyprus records stop short of the end of a subsection for that reason. The English edition's text layer is itself a recognition - it prints the amending Acts as 7(1) of 2007 and 8(0) of 2013, reading the Roman numeral I as a digit - so a citation copied from it has to be checked against the Act number rather than trusted. It consolidates only what it has published: there is no edition here of the Income Tax Law, the Civil Registry Law, the General Healthcare System Law, the Driving Licence Law or the payment accounts Law, and for those the only consolidated text is the Bar Association's.
We re-read it every 120 days. More about this source
«(στ) Κατηγορία ΣΤ. Πρόσωπον όπερ είναι κάτοχος συστάσεως εκδοθείσης υπό της Επιτροπής ότι κατέχει αυτοδικαίως και έχει εις πλήρη και ελευθέραν αυτού διάθεσιν ησφαλισμένον ετήσιον»Our translation - not official
(f) Category F. A person who holds a recommendation issued by the Committee that he possesses absolutely and has at his full and free disposal a secured annual
The category a pensioner uses.
Read it at the sourceAbout this source
The Republic's law revision office. It prints bound editions of Cypriot statutes - a Greek consolidation of a colonial-era Chapter, an English translation and consolidation of a modern Act - and gov.cy serves them as PDFs from https://www.gov.cy/media/sites/287/. The Aliens and Immigration Law (Cap. 105) is at .../2026/03/o-peri-allodapon-kai-metanasteyseos-nomos-kef-105.pdf, 549,910 characters, August 2024 edition, amendments to Law 111(I)/2024. Its Regulations and the Visa Regulations 2004 are in one volume at .../2026/03/oi-peri-allodapon-kai-metanasteyseos-kanonismoi-toy-1972-mechri-2013-kai-peri.pdf, December 2017 edition. The free-movement Law 7(I)/2007 is at .../2026/06/L_7_I_2007.pdf, May 2024 edition, amendments to Law 96(I)/2023, in English. The addresses are stable and answer a plain request; no proxy, no warm-up, no session.
Standing: Maintains the text in force
Cannot be cited for: **Each edition says on its own first page that it is not a consolidation.** The Greek Cap. 105 edition prints, in terms, that it does not constitute a consolidation in the proper sense of the term because the sections were not renumbered and the House of Representatives never approved it, that it is issued for practical convenience without replacing the text of the laws consolidated, and that only the texts published in the printed Official Gazette of the Republic are authentic. The English Law 7(I)/2007 edition says the same and adds that it is a translation. So nothing here may be cited as the authentic text of anything, and the date on the title page is a cut-off rather than a statement about the law today - the Regulations edition is nine years old and the last regulation it carries is of 1 February 2013, which is why it still names the Minister where the Migration Department now names the Deputy Minister of Migration and International Protection. Two mechanical limits matter. The PDFs are set in two columns with the amending Act printed as a marginal note, and the project's extraction preserves the physical page, so a marginal reference lands inside the sentence it annotates: a quotation that crosses one cannot be taken whole, and several quotations in the Cyprus records stop short of the end of a subsection for that reason. The English edition's text layer is itself a recognition - it prints the amending Acts as 7(1) of 2007 and 8(0) of 2013, reading the Roman numeral I as a digit - so a citation copied from it has to be checked against the Act number rather than trusted. It consolidates only what it has published: there is no edition here of the Income Tax Law, the Civil Registry Law, the General Healthcare System Law, the Driving Licence Law or the payment accounts Law, and for those the only consolidated text is the Bar Association's.
We re-read it every 120 days. More about this source
«Persons who possess and have fully and freely at their disposal from abroad a secured annual income of an appropriate amount to allow them a decent living in Cyprus, without having to engage in any business, trade or profession in the Republic. The annual income required should be at least €9,568 (CY£5,600) for the applicant and moreover at least €4,613 (CY£2,700) for every dependent person. This income may include pensions, dividends from shares, fixed deposits interest, rents a.s.o.»Where pensions are named. The Regulation says only secured annual income; the list of what may make it up is the Department's.
Read it at the sourceAbout this source
The department that decides every residence application in Cyprus, publishing at https://www.gov.cy/mip-md/ in Greek and at /mip-md/en/ in English. Its pages are the operative text for routes the statute leaves open: the Category A to F criteria for an immigration permit, the fourth revision of the investor criteria in force since 2 May 2023, the single-permit employment page with its fees and its four-year ceiling, the students page, the family-members-of-Cypriots page, and the entry page. Each carries a Posted On date. The site answers a plain request through the extraction service; a direct fetch with a default user agent is refused with 403.
Standing: Applies the rule
Cannot be cited for: **It publishes policy and calls it criteria, and much of that policy has no instrument behind it.** The entire investor route rests on Regulation 6(2) of the Aliens and Immigration Regulations, a residual discretion that names no sum; the EUR 300,000, the four investment categories, the EUR 50,000 income and the multiplication for adult children are the Department's and can change by a fifth revision without anything being published in the Gazette. The same is true of the policy for third-country family members of Cypriot citizens and of the four-year ceiling on employment. Where it restates a statute it sometimes does not match it: its Category F page adds three conditions Regulation 5(f) does not contain - that the income come from abroad, that it allow a decent living, and that the holder not work - and reads the First Schedule's figures as Cyprus pounds, publishing EUR 9,568 and EUR 4,613 where the Office of the Law Commissioner's edition prints EUR 5,600 and 2,700. Its Category A capital of approximately EUR 430,000 does not match the EUR 341,720 in the Regulations either. It cannot be cited for the text of Cap. 105 or of the Regulations, nor for visas: it says itself that where an entry visa is not required the competent authority is the Ministry of Foreign Affairs.
We re-read it every 60 days. More about this source
«20. Το εισόδημα ατόμου, το οποίο είναι κάτοικος στη Δημοκρατία, από σύνταξη για υπηρεσίες οι οποίες είχαν παρασχεθεί εκτός της Δημοκρατίας, το οποίο υπερβαίνει το ποσό των πέντε χιλιάδων ευρώ (€5.000), υπόκειται σε φορολογία με συντελεστή πέντε τοις εκατό (5%):»Our translation - not official
20. The income of an individual who is a resident in the Republic, from a pension for services rendered outside the Republic, which exceeds the amount of five thousand euro (EUR 5,000), is subject to tax at a rate of five per cent (5%):
The two provisos that follow say that this income is not added to any other income, and that the individual may elect for each tax year to be taxed under this article or under Parts III and V of the Law instead.
Read it at the sourceAbout this source
The legal-information service of the Cyprus Bar Association at https://www.cylaw.org/, and in practice the only place a consolidated Cypriot statute can be read. Each Act has an address of the form /nomoi/enop/non-ind/<year>_<part>_<number>/full.html - the Income Tax Law 118(I)/2002 at /2002_1_118/full.html, the Civil Registry Law 141(I)/2002 at /2002_1_141/full.html, the General Healthcare System Law 89(I)/2001 at /2001_1_89/full.html, the Driving Licence Law 94(I)/2001 at /2001_1_94/full.html, the research-and-studies Law 7(I)/2019 at /2019_1_7/full.html, the payment accounts Law 64(I)/2017 at /2017_1_64/full.html. Every page opens with an Ιστορικό Τροποποιήσεων listing each amending Act in order, and each provision is followed by the Acts that made it, so the amendment chain is readable rather than inferred. The consolidations are materially more current than the state's own: the Income Tax Law here carries amendments to 67(I)/2026 where the Tax Department's PDF stops at 219(I)/2025. The pages are served in a non-Unicode encoding that a plain client renders as mojibake; the project's fetcher handles it and the stored text is clean Greek.
Standing: Maintains the text in force
Cannot be cited for: **It is not a government publisher.** It is the Bar Association's service, it carries no statement of authority, it states no cut-off date for any consolidation, and nothing on it has legal force - the authentic text is the printed Official Gazette, as the Office of the Law Commissioner's own editions say. It must therefore never be the only source behind a topic: every Cyprus record that quotes it also carries a government source. It cannot be cited as proof that a provision is in force, only as the best available reading of what it now says, and a figure taken from it that contradicts a government publication has to be reported as a contradiction rather than resolved in its favour. It is worth noting who relies on it anyway: the Health Insurance Organisation, a statutory body of the Republic, links its own readers here for the consolidated text of the General Healthcare System Laws.
We re-read it every 60 days. More about this source
«19.-(1) Υποχρέωση για καταβολή εισφορών δυνάμει του Νόμου αυτού έχει- (α) Κάθε μισθωτός σε ποσοστό 2,65% επί των αποδοχών του∙ (β) κάθε εργοδότης σε ποσοστό 2,90% επί των αποδοχών κάθε μισθωτού του∙ (γ) κάθε αυτοτελώς εργαζόμενος σε ποσοστό 4,00% επί των αποδοχών του∙ (δ) κάθε συνταξιούχος σε ποσοστό 2,65% επί του ποσού της σύνταξής του∙ (ε) κάθε πρόσωπο που κατέχει ή ασκεί οποιοδήποτε αξίωμα σε ποσοστό 2,65% επί των αποδοχών του∙ (στ) η Δημοκρατία ή κάθε φυσικό ή νομικό πρόσωπο που είναι υπεύθυνο για την καταβολή σε αξιωματούχο των προβλεπόμενων από το διορισμό ή την εκλογή του αποδοχών, καταβάλλει εισφορά σε ποσοστό 2,90% επί των αποδοχών του∙ (ζ) κάθε εισοδηματίας σε ποσοστό 2,65% επί του εισοδήματός του∙»Our translation - not official
19.-(1) The obligation to pay contributions under this Law falls on - (a) Every employee at a rate of 2.65% on his earnings; (b) every employer at a rate of 2.90% on the earnings of each of his employees; (c) every self-employed person at a rate of 4.00% on his earnings; (d) every pensioner at a rate of 2.65% on the amount of his pension; (e) every person who holds or exercises any office at a rate of 2.65% on his earnings; (f) the Republic or any natural or legal person responsible for paying an office holder the earnings provided for by his appointment or election, pays a contribution at a rate of 2.90% on those earnings; (g) every person of independent means at a rate of 2.65% on his income;
Paragraph (d) is the pensioner's rate and paragraph (g) the rate on a person living on income - the position a Category F permit holder is in.
Read it at the sourceAbout this source
The legal-information service of the Cyprus Bar Association at https://www.cylaw.org/, and in practice the only place a consolidated Cypriot statute can be read. Each Act has an address of the form /nomoi/enop/non-ind/<year>_<part>_<number>/full.html - the Income Tax Law 118(I)/2002 at /2002_1_118/full.html, the Civil Registry Law 141(I)/2002 at /2002_1_141/full.html, the General Healthcare System Law 89(I)/2001 at /2001_1_89/full.html, the Driving Licence Law 94(I)/2001 at /2001_1_94/full.html, the research-and-studies Law 7(I)/2019 at /2019_1_7/full.html, the payment accounts Law 64(I)/2017 at /2017_1_64/full.html. Every page opens with an Ιστορικό Τροποποιήσεων listing each amending Act in order, and each provision is followed by the Acts that made it, so the amendment chain is readable rather than inferred. The consolidations are materially more current than the state's own: the Income Tax Law here carries amendments to 67(I)/2026 where the Tax Department's PDF stops at 219(I)/2025. The pages are served in a non-Unicode encoding that a plain client renders as mojibake; the project's fetcher handles it and the stored text is clean Greek.
Standing: Maintains the text in force
Cannot be cited for: **It is not a government publisher.** It is the Bar Association's service, it carries no statement of authority, it states no cut-off date for any consolidation, and nothing on it has legal force - the authentic text is the printed Official Gazette, as the Office of the Law Commissioner's own editions say. It must therefore never be the only source behind a topic: every Cyprus record that quotes it also carries a government source. It cannot be cited as proof that a provision is in force, only as the best available reading of what it now says, and a figure taken from it that contradicts a government publication has to be reported as a contradiction rather than resolved in its favour. It is worth noting who relies on it anyway: the Health Insurance Organisation, a statutory body of the Republic, links its own readers here for the consolidated text of the General Healthcare System Laws.
We re-read it every 60 days. More about this source
Practical notes
The five per cent pension election is a choice made annually and it is not automatic: article 20 lets the taxpayer be taxed under the ordinary bands instead, which is the better answer at low pension income because the first band is nil-rated.
Article 20 applies to a pension for services rendered outside the Republic. A pension for service in Cyprus is outside it and falls under the ordinary rules.
The absence of a retirement category is recorded from Regulation 5 of the Aliens and Immigration Regulations, read in full. No separate retiree route was found in Cap. 105 either, whose residence provisions for third-country nationals are the long-term resident, family reunification, student, researcher, seasonal, intra-corporate, Blue Card and single-permit titles.
- consolidatesΟι περί Αλλοδαπών και Μεταναστεύσεως Κανονισμοί του 1972 μέχρι 2013, Ενοποίηση στην Ελληνική
Γραφείο Επιτρόπου Νομοθεσίας (Office of the Law Commissioner) · consolidated to 2017
Known to be out of date. The edition is of December 2017 and the last regulation it carries is of 1 February 2013. It still names the Minister as the authority that grants immigration permits, where the Migration Department now names the Deputy Minister of Migration and International Protection.
About this source
The Republic's law revision office. It prints bound editions of Cypriot statutes - a Greek consolidation of a colonial-era Chapter, an English translation and consolidation of a modern Act - and gov.cy serves them as PDFs from https://www.gov.cy/media/sites/287/. The Aliens and Immigration Law (Cap. 105) is at .../2026/03/o-peri-allodapon-kai-metanasteyseos-nomos-kef-105.pdf, 549,910 characters, August 2024 edition, amendments to Law 111(I)/2024. Its Regulations and the Visa Regulations 2004 are in one volume at .../2026/03/oi-peri-allodapon-kai-metanasteyseos-kanonismoi-toy-1972-mechri-2013-kai-peri.pdf, December 2017 edition. The free-movement Law 7(I)/2007 is at .../2026/06/L_7_I_2007.pdf, May 2024 edition, amendments to Law 96(I)/2023, in English. The addresses are stable and answer a plain request; no proxy, no warm-up, no session.
Standing: Maintains the text in force
Cannot be cited for: **Each edition says on its own first page that it is not a consolidation.** The Greek Cap. 105 edition prints, in terms, that it does not constitute a consolidation in the proper sense of the term because the sections were not renumbered and the House of Representatives never approved it, that it is issued for practical convenience without replacing the text of the laws consolidated, and that only the texts published in the printed Official Gazette of the Republic are authentic. The English Law 7(I)/2007 edition says the same and adds that it is a translation. So nothing here may be cited as the authentic text of anything, and the date on the title page is a cut-off rather than a statement about the law today - the Regulations edition is nine years old and the last regulation it carries is of 1 February 2013, which is why it still names the Minister where the Migration Department now names the Deputy Minister of Migration and International Protection. Two mechanical limits matter. The PDFs are set in two columns with the amending Act printed as a marginal note, and the project's extraction preserves the physical page, so a marginal reference lands inside the sentence it annotates: a quotation that crosses one cannot be taken whole, and several quotations in the Cyprus records stop short of the end of a subsection for that reason. The English edition's text layer is itself a recognition - it prints the amending Acts as 7(1) of 2007 and 8(0) of 2013, reading the Roman numeral I as a digit - so a citation copied from it has to be checked against the Act number rather than trusted. It consolidates only what it has published: there is no edition here of the Income Tax Law, the Civil Registry Law, the General Healthcare System Law, the Driving Licence Law or the payment accounts Law, and for those the only consolidated text is the Bar Association's.
We re-read it every 120 days. More about this source
- administersImmigration Permits, Migration Department
Deputy Ministry of Migration and International Protection, Migration Department
About this source
The department that decides every residence application in Cyprus, publishing at https://www.gov.cy/mip-md/ in Greek and at /mip-md/en/ in English. Its pages are the operative text for routes the statute leaves open: the Category A to F criteria for an immigration permit, the fourth revision of the investor criteria in force since 2 May 2023, the single-permit employment page with its fees and its four-year ceiling, the students page, the family-members-of-Cypriots page, and the entry page. Each carries a Posted On date. The site answers a plain request through the extraction service; a direct fetch with a default user agent is refused with 403.
Standing: Applies the rule
Cannot be cited for: **It publishes policy and calls it criteria, and much of that policy has no instrument behind it.** The entire investor route rests on Regulation 6(2) of the Aliens and Immigration Regulations, a residual discretion that names no sum; the EUR 300,000, the four investment categories, the EUR 50,000 income and the multiplication for adult children are the Department's and can change by a fifth revision without anything being published in the Gazette. The same is true of the policy for third-country family members of Cypriot citizens and of the four-year ceiling on employment. Where it restates a statute it sometimes does not match it: its Category F page adds three conditions Regulation 5(f) does not contain - that the income come from abroad, that it allow a decent living, and that the holder not work - and reads the First Schedule's figures as Cyprus pounds, publishing EUR 9,568 and EUR 4,613 where the Office of the Law Commissioner's edition prints EUR 5,600 and 2,700. Its Category A capital of approximately EUR 430,000 does not match the EUR 341,720 in the Regulations either. It cannot be cited for the text of Cap. 105 or of the Regulations, nor for visas: it says itself that where an entry visa is not required the competent authority is the Ministry of Foreign Affairs.
We re-read it every 60 days. More about this source
- consolidatesΟ περί Φορολογίας του Εισοδήματος Νόμος του 2002 (118(I)/2002), ενοποιημένο κείμενο
CyLaw, Παγκύπριος Δικηγορικός Σύλλογος (Cyprus Bar Association)
About this source
The legal-information service of the Cyprus Bar Association at https://www.cylaw.org/, and in practice the only place a consolidated Cypriot statute can be read. Each Act has an address of the form /nomoi/enop/non-ind/<year>_<part>_<number>/full.html - the Income Tax Law 118(I)/2002 at /2002_1_118/full.html, the Civil Registry Law 141(I)/2002 at /2002_1_141/full.html, the General Healthcare System Law 89(I)/2001 at /2001_1_89/full.html, the Driving Licence Law 94(I)/2001 at /2001_1_94/full.html, the research-and-studies Law 7(I)/2019 at /2019_1_7/full.html, the payment accounts Law 64(I)/2017 at /2017_1_64/full.html. Every page opens with an Ιστορικό Τροποποιήσεων listing each amending Act in order, and each provision is followed by the Acts that made it, so the amendment chain is readable rather than inferred. The consolidations are materially more current than the state's own: the Income Tax Law here carries amendments to 67(I)/2026 where the Tax Department's PDF stops at 219(I)/2025. The pages are served in a non-Unicode encoding that a plain client renders as mojibake; the project's fetcher handles it and the stored text is clean Greek.
Standing: Maintains the text in force
Cannot be cited for: **It is not a government publisher.** It is the Bar Association's service, it carries no statement of authority, it states no cut-off date for any consolidation, and nothing on it has legal force - the authentic text is the printed Official Gazette, as the Office of the Law Commissioner's own editions say. It must therefore never be the only source behind a topic: every Cyprus record that quotes it also carries a government source. It cannot be cited as proof that a provision is in force, only as the best available reading of what it now says, and a figure taken from it that contradicts a government publication has to be reported as a contradiction rather than resolved in its favour. It is worth noting who relies on it anyway: the Health Insurance Organisation, a statutory body of the Republic, links its own readers here for the consolidated text of the General Healthcare System Laws.
We re-read it every 60 days. More about this source
- administersΟ περί Φορολογίας του Εισοδήματος Νόμος - Τμήμα Φορολογίας
Τμήμα Φορολογίας (Tax Department), Υπουργείο Οικονομικών · consolidated to 2025-12-12
Known to be out of date. The last amending Act this edition records is 219(I)/2025 of 12 December 2025; the Bar Association's consolidation lists 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026 after it, and article 20 as quoted here stands as amended by 244(I)/2025.
About this source
The Republic's tax authority, publishing at https://www.gov.cy/mof-tax/. Its legislation section indexes the Acts it administers and serves each as a PDF from /media/sites/167/: the Income Tax Law 118(I)/2002 is at /media/sites/167/2026/01/IT118I-2002.pdf, 407,799 characters, an annotated edition with every amending Act recorded in the margin and a numbered list of commencement notes at the end. The addresses answer a plain request through the extraction service.
Standing: Applies the rule
Cannot be cited for: **Its edition of the Income Tax Law is behind the law.** The last amending Act it records is 219(I)/2025, published 12 December 2025; the Bar Association's consolidation of the same Act lists 244(I)/2025, 17(I)/2026, 66(I)/2026 and 67(I)/2026 after it. The practical consequence is in the Second Schedule, where the Tax Department's copy still prints the rate bands introduced in 2008 - nil to EUR 19,500, then 20, 25, 30 and 35 per cent - and does not contain the paragraph applying from tax year 2026 that the Bar Association's consolidation shows. The two editions also differ on the residence definition itself: the Tax Department's requires, on top of the 183-day test in another state, that the individual not be a tax resident of any other state for the same year, and the Bar Association's does not carry that condition. So a figure taken from here is what the Department is working from and not necessarily what is in force, and the gap has to be stated wherever it is cited.
We re-read it every 90 days. More about this source