Going self-employed in Cyprus: Tax For All registration, the €15,600 VAT threshold, and social insurance
A Cyprus freelancer registers in the Tax Register via the Tax For All portal, registers for VAT, and enrols with Social Insurance Services. Mandatory VAT registration kicks in at €15,600 of taxable supplies, and social insurance runs at 16.6% of insurable income.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Going self-employed in Cyprus means three registrations at the start, most of them handled through the modern Tax For All portal.
Registration, in order
You register in the Tax Register and obtain a TIN through the Tax For All portal, run by the Tax Department under the Ministry of Finance. You register for VAT using form T.D.1101, and you enrol with the Social Insurance Services as a self-employed contributor.
The €15,600 VAT threshold
VAT registration becomes mandatory when your taxable supplies exceed €15,600 over the preceding 12 months, or when you expect to exceed it within the next 30 days — one of the lowest thresholds in the EU. Once registered, you charge VAT, file periodic returns, and recover input VAT. Below the threshold you may register voluntarily if it suits your clients.
Income tax and social contributions
Freelance profit is taxed under the progressive personal income tax. For 2026, the tax-free band was raised to €22,000 (up from €19,500), after which bands of 20%, 25%, 30% and 35% apply up to and above €72,000.
Social contributions are Social Insurance at 16.6% of insurable income, plus a GHS/GESY national health contribution of around 4% for the self-employed. Insurable income is set by reference to occupational categories, so budget against that base rather than raw profit.
General information about going self-employed in Cyprus, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with the Tax Department, Social Insurance Services, or a qualified accountant.
Frequently asked questions
What is the VAT registration threshold in Cyprus?
€15,600 — one of the EU's lowest. You must register when taxable supplies exceed €15,600 over the preceding 12 months, or when you expect to exceed it within the next 30 days. Registration is done through form T.D.1101. Below the threshold you can still register voluntarily.
How much do the Cyprus self-employed pay in social contributions?
Social Insurance is 16.6% of insurable income for the self-employed, plus a contribution to the General Healthcare System (GHS/GESY) of around 4%. Insurable income is set by reference to occupational categories, so the base is not simply your declared profit.