Cyprus 2025 Tax Return Deadline Moves to 31 October

Cyprus extended the 2025 personal income tax return to 31 October 2026 and the 2025 employer annual return to 30 September 2026. What each date covers.

By Thomas Blanc

Two Cyprus filing deadlines for the 2025 tax year have moved, and both new dates are still ahead. The personal income tax return (form T.D.1, still widely called the IR1) is now due 31 October 2026 instead of the statutory 31 July. The employer's annual return (form T.D.7, the annual TF7) is now due 30 September 2026 instead of 31 May 2026.

If you were working from a calendar written earlier in the year, or from a guide that still prints 31 July, both of those dates are wrong for this cycle.

The personal return: 31 October 2026

The Council of Ministers extended the 2025 individual income tax return by decree K.D.P. 260/2026. The extension covers both the submission of the return and the payment of any tax due, so filing on time and paying late still exposes you to charges.

Three things worth pinning down:

Who has to file. The obligation applies where gross 2025 income exceeded EUR 19,500, measured before allowances and deductions. That is the threshold for tax year 2025. The higher EUR 22,000 tax-free threshold introduced by the 2026 reform applies from tax year 2026 onward, not to this return.
Where. TAXISnet, at taxisnet.mof.gov.cy. The 2025 filing window opened in June 2026. The T.D.1 has not yet migrated to Tax For All.
What late costs. A EUR 150 administrative penalty for late submission, plus interest and additional charges on tax paid after 31 October 2026.

This is a different deadline from the 30 November 2026 one, which covers tax year 2024 returns for companies and for individuals with turnover above EUR 70,000 who prepare audited or reviewed accounts. That one was extended from 31 March 2026 by decree KDP 359/2025. Its companion, KDP 358/2025, covers tax year 2023, not 2024, and moved that year to 31 March 2026. Both were issued by the Council of Ministers on 28 November 2025.

The employer's return: 30 September 2026

The Tax Department extended the annual employer's return for tax year 2025 from 31 May 2026 to 30 September 2026. It is filed on Tax For All, and it is the year end summary of the PAYE, social insurance and other contributions withheld from employees.

Monthly obligations are unchanged. The monthly T.D.7 declaration is still due by the last working day of the month following the payroll month, and the liability is only generated in TFA once the monthly declaration is submitted.

Why this keeps happening

Cyprus has moved both of these deadlines repeatedly in recent years. The annual employer's return for tax year 2024 was itself extended to 31 March 2026 before this year's move to 30 September 2026, and the individual return has been extended in each of the last several cycles. The practical rule is not to memorise a statutory date: check the Tax Department announcement for the cycle you are actually filing. We keep the current dates in our 2026 compliance calendar, and the form by form breakdown in the TAXISnet guide and the PAYE employer guide.

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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