2025 income tax returns can still be filed without penalties until 30 November
The formal deadline was 31 October, but the Tax Department has given until the end of the month to file form T.F.1 and pay — without interest or monetary charges.
Until 30 November 2026, individuals in Cyprus still have time to file their 2025 income tax return and pay the tax due without interest or monetary charges. After that date the grace period ends.
On the Tax Department’s deadlines page, the annual individual income tax return (other than for the self-employed) for 2025 shows an original date of 31 July 2026 and an extension to 30 November 2026. The same extension is listed for a self-employed person who is not required to submit audited accounts. The department’s English page on the individual return still names 31 October 2026 as the deadline: that is the date set by Council of Ministers Decree K.D.P. 260/2026. According to a decision of the Commissioner of Taxation, as reported in tax alerts, no interest or monetary charges will be imposed if the return is submitted and the corresponding taxes and contributions are paid by 30 November 2026.
The form in question is T.F.1, the individual income tax return without accounts, for the 2025 tax year. It is filed only through the TAXISnet platform. Returns for the 2026 tax year will go through the new Tax For All system. The Tax Department has also warned that, because of the gradual move to TFA, from 1 November 2026 it may no longer be possible to change a return’s status from “Final Submission” back to “Temporary Receipt”. That warning already applies: figures should be checked once more before a final submission.
Who must file for 2025 is also set out on the department’s site. For tax years up to and including 2025, a return is required from Cyprus tax residents with gross annual income exceeding €19,500, and from individuals who are not tax residents but have gross annual income originating from Cyprus exceeding €19,500. From tax year 2026 the rules change: the obligation for residents is widened, including for people aged 25 to 70 regardless of the amount of their income.
The department’s scale for tax years 2008–2025 is: up to €19,500 at 0%, €19,501 to €28,000 at 20%, €28,001 to €36,300 at 25%, €36,301 to €60,000 at 30%, and above €60,000 at 35%. On that table, taxable income of €28,000 gives tax of €1,700. If the return is not filed and that amount is not paid by 30 November, interest and monetary charges may be added.
Whether you must file, and on which income, depends on whether you are a Cyprus tax resident. The 60-day and 183-day rules, and how residency affects tax, are explained in the MyCyTax guide: https://mycytax.com/guides/tax-residency/.
Sources
This article is an original rewrite of facts reported by the outlets below; read the originals for full detail.
