2025 Personal Income Tax Return: Submit and Pay by 30 November 2026
The Cyprus Tax Department has announced that individuals not preparing accounts can submit their 2025 Personal Income Tax Return (T.D.1) and pay the corresponding taxes and contributions by 30 November 2026, without interest or financial charges.
Conditions for avoiding charges
To benefit from this arrangement, individuals must complete both of the following:
- Submit their 2025 Personal Income Tax Return by 30 November 2026.
- Pay the corresponding taxes and contributions by the same date.
Therefore, submitting the return alone is not sufficient. The relevant payments must also be completed on time.
The statutory deadline remains unchanged
The statutory deadline under the relevant Decree remains 31 October 2026.
However, following a decision by the Commissioner of Taxation, submission and payment by 30 November 2026 will not attract the above charges. This arrangement does not change the statutory deadline.
Important changes to submitted returns
The gradual transition to the new Tax For All (TFA) system may affect the ability to amend submitted returns.
From 1 November 2026, changing a return’s status from “Final Submission” to “Temporary Receipt” may no longer be possible. Consequently, taxpayers should carefully review all information before final submission.
Review your return and arrange payment early
Before submitting your return, check that your information is accurate and complete. In addition, arrange payment of the corresponding taxes and contributions in good time to meet the conditions outlined above.
For assistance with your 2025 Personal Income Tax Return, contact our team
For more information or assistance, you can contact us at: 22484429 or [email protected]