Τμήμα Φορολογίας (Tax Department), Υπουργείο Οικονομικών, Κυπριακή Δημοκρατία
Applies the ruleThe 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.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
www.gov.cy/mof-taxCannot 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.
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