TIN, TIC and SIN in Cyprus: which number is which

TIC and TIN are the same number under two names. Add the social insurance number and the ARC, and it is four numbers from four different authorities.

7 min · Updated 2026-09-07 · Last checked 2026-08-30

Start with the one that wastes the most time: TIC and TIN are the same number. Tax Identification Code was the older name; Tax Identification Number is the current one. Nobody announced it loudly, so forms, accountants, bank staff and half the guides online still say TIC — and people go looking for a second number that does not exist.

Once that is out of the way, the rest is simple. There are four numbers, from four different authorities, and each answers a different question about you.

Number Issued by Answers
TIN (formerly TIC) Tax Department What do you owe, and what have you paid?
SIN — social insurance number Social Insurance Services What have you contributed, and what are you owed?
ARC Civil Registry and Migration Department Are you lawfully here?
ID number Civil Registry (Cypriots and holders of a Cypriot ID) Who are you?

They are issued by different ministries, on different forms, on different days. Having one does not give you another, and no office creates the others for you.

TIN — the tax identification number

What it is. Your file number at the Tax Department. Every tax thing you ever do is filed against it.

The name. TIC and TIN are the same. Numbers issued since 2023 follow a newer format that deliberately carries no information about you — it is a plain number with a check character, not a coded version of your birth date or nationality. Older numbers remain valid.

How to get it. Registration is done online, through the Tax Department's Tax For All (TFA) portal. You create and activate a portal account first, then submit the registration request. Which identity document you attach depends on who you are:

Your status Document required
Cypriot citizen Identity card
EU citizen registered and residing here Registration certificate from the Migration Department
Third-country national registered and residing here Residence permit
EU or third-country national not residing here A tax registration certificate, civil ID or social security number certificate from your own country, a photo taken during the application, and a letter stating the reason for registering

That last row is the one people miss. If you are registering from abroad — to pay tax on a Cyprus rental, to sell a property, to file as a company director — the Tax Department wants a written reason with evidence attached: the title deed, the stamped sale or rental agreement, or the directors' certificate from the Registrar of Companies.

What needs it. Your income tax return. Your TD59. A tax residency certificate — which cannot be issued without one, and this is the single most common cause of delay there. VAT registration. Selling property. Any correspondence with the Tax Department at all.

SIN — the social insurance number

What it is. Your record at the Social Insurance Services: what has been paid in, by you and on your behalf, and therefore what you can claim. Unemployment benefit, sickness benefit, maternity allowance, the birth grant, and eventually your pension are all decided on this record — not on your tax record.

A different ministry entirely. This is why having a TIN does not give you a SIN. The Tax Department and the Social Insurance Services do not create each other's numbers.

How to get it. Application form YKA 1-008, submitted by hand or by post at your District Social Insurance Office, with a copy of your identity card, passport or ARC. It usually arrives in one to two weeks.

If you are employed, your employer also has duties of their own: they must be registered in the Register of Employers, and they must notify the Social Insurance Services of a new hire no later than one day before you start, electronically through the ERGANI system. Their obligation does not replace yours — you still need your own number.

What is paid on it.

Total Split
Employed 22.8% of insurable earnings employer 8.8%, employee 8.8%, state 5.2%
Self-employed 21.8% of insurable income you 16.6%, state 5.2%

The employee's 8.8% is the social insurance line on your payslip — separate from the 2.65% that funds GESY.

ARC — the alien registration certificate

Not a tax number and not an insurance number. The ARC identifies you to the Civil Registry and Migration Department as a foreign national lawfully resident here. It comes with your residence document.

It matters here for two reasons. It is accepted as identification when you apply for a social insurance number. And it is required — with your photograph — to identify a gov.cy account in person, where a passport alone is not accepted.

Which one are they actually asking for?

When somebody says "give me your number", this is usually what they mean:

Who is asking What they want Why
A new employer SIN and TIN Contributions recorded against you; PAYE deducted correctly
An accountant, at tax time TIN To file anything at all
The Social Insurance Services SIN It is their own record
A bank opening an account TIN, plus ID or ARC Tax residency reporting
A landlord or utility ID or ARC Identity, not tax
A hospital or clinic ID or ARC GESY looks you up by identity document
A foreign tax authority TIN It is what appears on a residency certificate

GESY does not issue a fifth number. You are identified in the health system by your identity document, which is why enrolling in GESY depends on already being in the Civil Registry or the Migration Department's registry.

Where to find a number you already have

Almost everyone has these somewhere and cannot remember where.

Your TIN appears on any assessment, notice or receipt from the Tax Department, and inside your Tax For All account. If you have an accountant, they have it.

Your SIN appears on your payslip in most payroll systems, on any correspondence from the Social Insurance Services, and on benefit or contribution statements. Your employer's payroll has it. You can also confirm your contribution record — see checking your social insurance.

Your ARC is printed on your residence permit card.

If a number is genuinely lost, the issuing authority will confirm it to you in person with your identity document. None of the three will confirm it over the phone to someone they cannot identify — which is a protection, not an obstacle.

The order that works

  1. Residence document and ARC, if you are not a Cypriot citizen — most of the rest depends on it
  2. Social insurance number — before your first day of work, so the first payslip is right
  3. TIN, through Tax For All
  4. gov.cy account, identified
  5. GESY enrolment and a personal doctor

Where it goes wrong

Hunting for a TIC. It is your TIN. One number, two names.

Assuming one office tells the other. They do not. Two applications, two authorities, two waits.

Starting work without a social insurance number. The contributions still have to be recorded somewhere. Sorting it out afterwards is slower than applying before you start.

Applying for a tax residency certificate without a TIN. The application cannot proceed. Register first, then apply.

Giving a landlord your TIN. They want identity, not your tax file. Give the ID or ARC.

Thinking the ARC covers tax. It proves you may live here. It says nothing about what you owe.

How we can help

We register you in the Tax Department's register through Tax For All, including the awkward case of registering from abroad, where the reason letter and its evidence decide whether the application moves at all. We prepare and submit the social insurance application at your District office. And we check the order before you start, so nothing waits on a document that has not been issued yet.

If you already have numbers but cannot find them, we can help you retrieve them from the right authority with the right identification.

Before you set off: the document checklist has a tick-list for starting work — what to bring, what needs an apostille, what needs a sworn translation, and what it costs.

An EU citizen gets the ARC through the MEU1 registration; a non-EU family member through the MEU2 residence card.

Common questions

There is none. Tax Identification Code was the older name for what is now called the Tax Identification Number. Same number, same authority, two names — older forms, accountants and websites still say TIC.

You register in the Tax Department's register through the Tax For All portal at tax.gov.cy. You need a portal account first, and one identity document: a Cypriot ID, an EU registration certificate, or a residence permit, depending on your status.

The number the Social Insurance Services use to record your contributions and decide your entitlement to benefits and a pension. It comes from a different ministry than the tax number and is applied for separately, on form YKA 1-008 at a District Social Insurance Office.

No. The Alien Registration Certificate number identifies you to the Civil Registry and Migration Department as a foreign resident. It proves your right to be here; it does not register you for tax or for social insurance.

Both. The social insurance number so contributions are recorded against you, and the tax identification number so PAYE is deducted correctly. A payroll set up without either will be wrong from the first payslip.

Usually one to two weeks from submitting the application at a District Social Insurance Office.

Official sources