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Personal Income Tax Return Filing Deadline Extended
Key Takeaway
The deadline for submitting the Cyprus 2025 Individual Income Tax Return (Form T.D.1) and settling the related tax obligations has effectively been extended to 30 November 2026, with no interest or monetary charges imposed, provided that the relevant return is submitted and any taxes and contributions due are paid by that date.
The Cyprus Council of Ministers has approved an extension to the deadline for the submission of the Personal Income Tax Return for the 2025 tax year, as well as the payment of any tax due arising therefrom.
What has changed?
Pursuant to Decree issued 260/2026, the deadline for the submission of the 2025 Individual Income Tax Return (Form T.D.1) and the payment of any tax due was set to be the 31st of October 2026.
In addition, on the 19th of October 2026, the Commissioner of Taxation has decided that no interest or monetary charges will be imposed, provided that the relevant tax return is submitted and any taxes and contributions due are paid by the 30th of November 2026.
The Tax Department has also noted that, due to the gradual transition to the new TFA platform, from the 1st of November 2026 onwards it may no longer be possible to change the status of a return from "Final Submission" to "Temporary Receipt". Taxpayers should therefore ensure that all information has been carefully reviewed prior to final submission.
Why is this important?
The extension provides taxpayers with additional time to review their tax affairs, gather the necessary supporting information and fulfil their compliance obligations accurately. The announcement also provides administrative relief by allowing taxpayers until the 30th of November 2026 to settle the related taxes and contributions without the imposition of interest or monetary charges.
Failure to comply within the applicable deadlines may result in administrative penalties and interest charges under the provisions of the Cyprus tax legislation.
Key Questions on the 2025 Personal Income Tax Return Deadline
The original deadline to submit the 2025 Individual Income Tax Return (Form T.D.1) was 31 October 2026. The Commissioner of Taxation has since decided that no interest or monetary charges will be imposed if the relevant tax return is submitted and the taxes and contributions due are paid by 30 November 2026.
The announcement concerns the 2025 Individual Income Tax Return (Form T.D.1) and the payment of the related tax obligations.
No interest or monetary charges will be imposed, provided that the relevant tax return is submitted and any taxes and contributions due are paid by the 30th of November 2026.
Submit the 2025 Individual Income Tax Return through TAXISnet. The individual income tax return for tax year 2025 is submitted exclusively through TAXISnet, while the new Tax For All (TFA) platform will apply to individual income tax returns from tax year 2026 onwards.
For personal consultation, you can contact our tax team.
