How to Get a Personal Income Tax Refund in Cyprus and Register an IBAN (from October 2026)
Overpaid tax is no longer refunded by cheque, only by bank transfer. Since 5 October 2026 the way you submit bank details for that transfer has changed too.
If your tax return shows an overpayment, for example because your employer or you paid more into the budget than the final tax came to, you can get that money back. But since October 2026 the way the Cyprus Tax Department learns where to send it has changed.
How personal income tax overpayments are refunded
The rule is simple and has been in place for some time: the Cyprus Tax Department does not issue refund cheques. Once the return has been processed and the amount confirmed, the whole overpayment is paid only by bank transfer to the account the taxpayer has registered in the system.
What changed on 5 October 2026
Before that date, applications to register or change a bank account for Tax Department payments could be sent by email, among other ways. Since 5 October 2026 such applications are accepted only through the Tax For All portal.
What you need to do:
- log in to Tax For All with your CY Login details
- fill in form T.D. 2008
- attach a bank certificate confirming the IBAN
- make sure the account is held in the name of the person entitled to the payment
Applications by email are no longer accepted for this purpose.
Exception for those the system cannot identify
There is a separate exception for organisations that objectively cannot be identified in the system. They use form T.D. 2008-S, signed and scanned, and attach it to a new request in Tax For All together with the bank certificate. The exception does not apply to people who can technically get access through CY Login but have not registered yet.
If you owe tax, the refund may be offset
The refund can be reduced by other amounts the taxpayer owes to the Tax Department and other government services. In that case only the remainder after the offset is paid to the account, not the full overpayment.
What to do now
- Check in Tax For All which IBAN is currently registered for your payments.
- If the account is closed, has changed or is wrong, get an IBAN certificate from your bank.
- Apply to register or change the IBAN through Tax For All using form T.D. 2008, with the bank certificate attached.
- Wait for the portal's confirmation and keep it together with the bank certificate.
- After your return is processed, track the refund status in Tax For All instead of waiting for a cheque or a paper notice.
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Frequently asked questions
How is overpaid personal income tax refunded in Cyprus?
Refunds are paid only by bank transfer to the account the taxpayer has registered. The Tax Department no longer issues refund cheques, and without a registered IBAN no payment will be made.
What changed in IBAN registration on 5 October 2026?
From that date, applications to register a new IBAN or change an existing one for payments from the Tax Department are accepted only through the Tax For All portal. You log in with CY Login, fill in form T.D. 2008 and attach a bank certificate confirming the IBAN. Applications by email are no longer accepted.
What happens if I do not update my IBAN in Tax For All?
If there is no valid IBAN in the system, the refund will not be paid. The old way of giving your bank details with the tax return or by post no longer works for this purpose.
Can I register an IBAN by post if I do not have CY Login access?
The general rule is to apply only through Tax For All. There is one exception, for organisations that objectively cannot be identified in the system: they use form T.D. 2008-S, signed and attached to a new request in Tax For All together with the bank certificate. The exception does not cover people who simply have not registered for CY Login yet.
Can the Tax Department keep part of the refund to cover other debts?
Yes. The refund can be reduced by other amounts the taxpayer owes to the Tax Department and other government services, and only the remainder is paid to the account. The exact amount offset depends on the specific debt.
Source check
The change to the IBAN registration and amendment process for Tax Department payments from 5 October 2026 is confirmed by a Cyprus Mail report of 23 September 2026. The rule that the Tax Department no longer issues refund cheques and requires an IBAN is confirmed by the official FAQ of the Cyprus Ministry of Finance. The right to a refund of overpaid tax is set out in the law "Περί Βεβαιώσεως και Εισπράξεως Φόρων" (section "Περιστάσεις κάτω από τις οποίες μπορεί να επιστραφεί φόρος", "Circumstances under which tax may be refunded"). We checked its number and wording against the official consolidated text on the Ministry of Finance website.
Some websites state a specific refund deadline in working days after the return is processed, and refer to "article 39A" as the rule for offsetting an overpayment against debts. We could not confirm either in the primary text of the law: the consolidated version we checked does not contain that provision in the form stated. For that reason the article deliberately does not present these details as fact. The rule that an overpayment can be offset against debts exists and is confirmed by an independent source, but without a specific article number and without the number of working days, which we could not verify.