In part 5 of our series "7 Tax Changes for Expats this Spring" we look at how tax returns are now compulsory for Cyprus tax residents. A big change for Cyprus tax payers is that every tax resident has to complete a tax return for 2019. In the past, if you had no taxable income, you didn't need to do a tax return. You only needed to complete a tax return in Cyprus if you had taxable income.