Cyprus 2025 Tax Return: No Penalties if Filed and Paid by 30 November

The Tax Department waived interest and charges on 2025 personal returns filed and paid by 30 November 2026. What it covers, and the TFA lock from 1 November.

By Thomas Blanc

If you have not filed your 2025 Cyprus personal income tax return yet, you have until 30 November 2026 to file it and pay without interest or charges. On 19 October 2026 the Commissioner of Taxation decided not to impose interest or monetary charges on 2025 returns of individuals who do not prepare accounts, provided the return is submitted and the tax and contributions due are paid by that date.

TL;DR: The legal deadline for the 2025 personal return (form T.D.1) is still 31 October 2026, set by decree K.D.P. 260/2026. What changed is the cost of missing it: file and pay by 30 November 2026 and no interest or charges apply. Also note that from 1 November 2026 a return marked "Final Submission" may no longer be switched back to "Temporary Receipt".

What changed, and what did not

Strictly speaking, the deadline did not move. Decree K.D.P. 260/2026 of the Council of Ministers set 31 October 2026 for both filing the 2025 return and paying the tax due, and that date stands. The Commissioner's decision of 19 October waives the interest and monetary charges that a late return would normally attract, on one condition: the return is filed and everything due with it is paid by 30 November 2026.

Both halves matter. Filing by 30 November while paying in December puts you back under the normal rules for the late payment.

Who it applies to

The waiver covers individuals filing the 2025 personal income tax return where accounts are not required, according to the Tax Department's announcement as reported by Sigmalive. Employees and pensioners are the main group. If you are self-employed, it depends on whether you prepare accounts: confirm which side you fall on with your accountant.

The general filing obligation applies if gross 2025 income exceeded EUR 19,500 (decree K.D.P. 52/2025, as summarised by C. Markou). Other situations can also require a return, so check your own position.

The decision as reported concerns individuals filing without accounts. It was not reported to cover companies or returns filed with accounts.

Where to file

The 2025 return is still filed on TAXISnet. The new Tax For All (TFA) platform takes over the individual return from tax year 2026 onward, so next year's return will be different. Our TAXISnet guide walks through the T.D.1, and the Tax For All guide covers the new portal.

The 1 November change that catches people out

Because of the gradual move to TFA, the Tax Department warned that from 1 November 2026 it may no longer be possible to change a return's status from "Final Submission" back to "Temporary Receipt", so amending a submitted return may become harder. The Tax Department advises care before final submission.

Not the same 30 November

30 November 2026 is also the deadline for a different filing: tax year 2024 returns of companies and of individuals who prepare audited or reviewed accounts, extended by decree K.D.P. 359/2025. The two dates coincide; the obligations do not.

After 30 November

After 30 November the waiver no longer applies. A late 2025 return carries a EUR 150 administrative penalty (per C. Markou), and tax paid late can attract interest. We keep every current date in our 2026 compliance calendar.

This is general information, not tax advice. Confirm your own position with your accountant before relying on any date here.

Sources

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