Cyprus T.D.59A (IR59) 2026: Fill Out Online

What is T.D.59A (IR59) 2026 – employee's tax deduction claim?

Form T.D.59A, often called IR59, is the Cyprus Tax Department's (Τμήμα Φορολογίας) declaration for claiming tax deductions under the Income Tax Law No. 118(I) of 2002. Every employee — and the form makes clear that company directors and anyone involved in managing a company count as employees — completes and signs it each year and hands it to the employer, not to the Tax Department. The employer uses it to work out how much income tax to withhold under PAYE.

The form matters because it is the only way your employer learns about your other income and your deductions. The instructions say plainly that if you don't hand in a T.D.59A, your employer allows no deductions other than the contributions it already knows about. You declare pensions, rents and other income, choose whether a widow's pension or AIF carried interest is taxed separately, and claim deductions such as union subscriptions, life insurance premiums, dependent children, rent or housing-loan interest and energy upgrades. Your employer then fills in the second column and the tax computation.

FileIt guides you through the employee's part of the 2026 English edition in plain language and prints your answers into the Tax Department's own fillable PDF. It pre-fills your name and email from the People records in your vault, checks your TIN format, works out the dependent-children amount from the number of children, and checks the form's own limits. The completed PDF is saved to your vault, and you can print it or send it for e-signature. You give it to your employer yourself — FileIt never submits anything.

Who fills it: Every employee in Cyprus, including company directors, each year
Given to: Your employer (not the Tax Department)
When: At the start of each tax year, when you start a new job, or when your deductions change
Signatures: The employee signs the declaration in B14
Edition: (Form T.D.59A) 2026, English version

Who needs to fill out T.D.59A (IR59) 2026 – employee's tax deduction claim?

Every employee working for an employer in Cyprus, every tax year.
Company directors and people involved in managing a company, who the form treats as employees.
Employees who also receive Social Insurance pensions, rents or other income.
Widows or widowers receiving a widow's pension who want to choose separate taxation.
Fund managers receiving AIF carried interest or UCITS performance fees who want the special 8% rate.
Parents claiming the deduction for dependent children, and people claiming housing, energy-upgrade or first-employment deductions.

When to use T.D.59A (IR59) 2026 – employee's tax deduction claim

At the start of each tax year — the employer instructions say all employees must complete and sign it every year.
When you start a new job, so your new employer withholds the right amount from your first salary.
When your situation changes during the year, for example a new child, a new rental income or a new housing loan.
When you begin your first employment in Cyprus and want to claim the first-employment deduction.

What you need before you start

Your Cyprus tax identification number (TIN) and your social insurance number.
Your home address, email address and telephone number.
Amounts of Social Insurance pensions, rents and other income for the year.
Receipts or certificates for the deductions you claim — your employer only allows deductions you can prove.
Union or professional body subscriptions, home natural-disaster insurance and life or disability insurance premiums.
The number of dependent children, and whether you are a single-parent family.
Details of rent paid for your main residence or interest on its housing loan, and any energy-upgrade or electric-vehicle spending.
Details of any investment in innovative companies.

What’s on T.D.59A (IR59) 2026 – employee's tax deduction claim

The 2026 edition has 2 pages. FileIt asks for it in 4 parts, and it is signed by Employee:

Employee's detailsEmployee
Part A. Income (your other income and elections)Employee
Part B. Allowances and deductionsEmployee
B14. DeclarationEmployee

How to fill out T.D.59A (IR59) 2026 – employee's tax deduction claim, step by step

1 Employee's details

At the top of the form give your name, social insurance number, home address, email address, TIN and telephone number. All of these are marked with a star as compulsory. FileIt checks that the TIN has the Cyprus format of eight digits followed by a letter.

2 Part A. Income

Lines A1 and A2 — your salary and benefits from this employer — and the totals A6 and A8 are for the employer. You fill in A3(a), Social Insurance pension and widow's pension taxed at normal rates, and tick A3(b) if you want tax deducted on them; A4 gross rents; A5 income from other sources, such as a previous job, interest, dividends or a life insurance redemption; and A7, the part of A5 that isn't taxable.

A9 lets you choose separate taxation for a widow's pension and declare the amount you receive from the Social Insurance Services. A10 is the election for the special 8% rate on AIF carried interest or UCITS performance fees, which must be made each year. The notes remind you that income from sources other than employment, such as rents, also needs a temporary tax declaration through the Tax Portal by the end of July.

3 Part B. Allowances and deductions (B1 to B13)

B1 subscriptions to unions or professional bodies, B2 the first-employment deduction, B3 home insurance for natural disasters (up to €500), B4 deductions for rented properties (only if you declared rents in A4), B5 other deductions. B6 is the employer's intermediary calculation.

B7 to B9 are pension, provident, medical fund and social insurance contributions, GHS contributions and life or disability insurance premiums that this employer doesn't already deduct. B10 is the dependent-children deduction, chosen from the form's list — FileIt picks the right amount from your number of children and whether you are a single parent. B11 covers rent or housing-loan interest for your main residence, B12 energy upgrades or an electric vehicle, and B13 investment in innovative companies.

4 B14. Declaration

Your name is repeated in the declaration that you have read the instructions on page two and that the information is true and correct. Sign and date it. FileIt prints your name on the dotted line and the date in the date box; the signature can be added by hand or through e-signature.

5 Employer's column and Part C

The 'For use by employer' column, lines B15 and B16 and the Part C tax computation are completed by your employer after you hand in the form. The employer applies the limits, calculates your chargeable income and the tax to deduct each month or week, and the GHS deduction.

Common mistakes to avoid

Not handing in the form at all — then your employer allows no deductions beyond the contributions it already knows about.
Claiming deductions without giving your employer evidence; the instructions say they won't be allowed.
Including contributions in B7 to B9 that your employer already deducts from your pay.
Claiming rental deductions in B4 without declaring the rents in A4.
Entering more non-taxable income in A7 than the income in A5 it belongs to.
Forgetting that the 8% carried-interest election in A10 has to be made again each year.
Declaring rents on the T.D.59A but not filing the separate temporary tax declaration for them.

After you fill it out

Sign the declaration in B14, on paper or by sending the PDF for e-signature, and give the form to your employer together with the evidence for the deductions you claim. The Tax Department's instructions tell employees to submit it to the employer, who completes the second column and works out the tax to withhold.

Keep the completed PDF in your FileIt vault as a record of what you declared for the year. If you have income from sources other than employment, remember the separate temporary tax declaration through the Tax Portal that the notes mention.

Complete a new T.D.59A every year, and give your employer an updated one whenever your circumstances change during the year.

Fill out T.D.59A (IR59) 2026 – employee's tax deduction claim online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 29 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Tax Department of the Republic of Cyprus (Τμήμα Φορολογίας) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start T.D.59A (IR59) 2026 – employee's tax deduction claim now — it’s free

T.D.59A (IR59) 2026 – employee's tax deduction claim: frequently asked questions

What is form T.D.59A (IR59) in Cyprus?

It is the Cyprus Tax Department's declaration for claiming tax deductions. Employees complete it each year and give it to their employer, who uses it to calculate the income tax to withhold from their pay.

Do I send the T.D.59A to the Tax Department?

No. The instructions say you submit the completed form to your employer. FileIt doesn't send it anywhere; you hand it over yourself.

Do I have to fill in the T.D.59A every year?

Yes. The employer instructions say all employees must complete and sign form T.D.59A every year.

Can I fill in the T.D.59A online?

Yes. FileIt lets you fill in the employee's part in a guided web form and prints your answers into the official 2026 PDF, free on every FileIt account.

Can I sign the T.D.59A electronically?

The form goes to your employer and is designed to be completed electronically, so FileIt lets you send the finished PDF for e-signature. Check that your employer accepts an e-signed copy; you can always print and sign it by hand.

How is the deduction for dependent children worked out?

For the 2026 edition, note 12 gives €1,000 for the first child, €1,250 for the second and €1,500 for the third and each further child, doubled for single-parent families, subject to income criteria and conditions. The form offers the cumulative amounts in a list, and FileIt picks the matching one.

What happens if I don't hand in the form?

The instructions say your employer will then not allow any deduction other than the contributions it already knows about, such as the pension and GHS contributions it deducts itself.

Which lines does my employer fill in?

The employer completes A1, A2, A6 and A8, the second column, B6, B15, B16 and the Part C tax computation.

Official sources

Blank form (PDF), published by Tax Department of the Republic of Cyprus (Τμήμα Φορολογίας): https://www.gov.cy/media/sites/29/2026/01/IR59_2026_English__.pdf
Official instructions and guidance: https://www.gov.cy/tax/
Edition shown on this page: (Form T.D.59A) 2026, English version (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Tax Department of the Republic of Cyprus (Τμήμα Φορολογίας) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.