подскажите, пожалуйста, можно ли претендовать на налоговую скидку first employment, если этот самый first employment наступает сейчас, а ты на Кипре с 2022го? по формулировкам я вроде бы не увидел ограничений на эту тему

Нельзя. Прямо же написано, что скидка для тех, кто не был резидентом 3 или 15 лет на момент первого трудоустройства.

According to the amending law N.51(I)/2023, a person is considered to have " first employment in the Republic" when, for the first time, after a period of fifteen (15) consecutive tax years during which he did not perform any salaried services in the Republic , commences performing salaried services in the Republic either for an employer resident in the Republic or for an employer not resident in the Republic and the term "first employment in the Republic" is interpreted accordingly and differs from the meaning of the term "first employment" before the amendment of Law 121( I)/2022.
отсюда https://www.mof.gov.cy/mof/tax/taxdep.nsf/all/4978D64F24F1D22EC225881500411CE1/$file/Table%20for%20the%20implementation%20of%20sections%2023_23A%20of%20article%208%20240723.pdf?openelement