Тут есть нюанс, вычет можно получить, только в случае
"Provided that the income criteria are met and under certain conditions"например, если для single person доход больше 40Κ в год, то льгота не положена. см ниже FAQ, вопрос 23.
https://www.gov.cy/media/sites/29/2026/01/FAQs_last.pdf A person who lives without dependent children or a spouse or a partner in a civil partnership, and whose total gross income does not exceed €40,000. It is noted that a person who resides/lives together with another person, other than the aforementioned persons, is considered a single person.