Cyprus has extended the filing deadline for 2025 individual income tax returns, offering salaried workers and other non-self-employed taxpayers additional time to prepare their submissions without facing late-payment penalties. 

RF Report

Cyprus has pushed back the filing deadline for 2025 individual income tax returns to 31 October 2026, giving taxpayers extended time to prepare and submit their annual declarations without triggering penalties.

The Council of Ministers issued the extension via Decree K.D.P. 260/2026 on 12 June 2026, formally published in the Official Gazette.

The extended deadline now covers both return submission and settlement of any tax owing. The relief primarily benefits salaried employees, pensioners, and freelancers who fall below the filing threshold—namely, individuals earning less than EUR 19,500 annually and those not required to maintain audited or reviewed financial statements.

Taxpayers can file returns through TAXISnet, the Tax Department’s online portal (https://taxisnet.mof.gov.cy), which has already opened for the 2025 tax year.

Filing obligations apply under Council of Ministers Decree K.D.P. 52/2025 to anyone whose gross 2025 income exceeds EUR 19,500.

Those who miss the 31 October 2026 deadline face a flat EUR 150 administrative penalty, as set out in Article 50A(a) of the Assessment and Collection of Taxes Law (No. 4/1978, as amended).

The Tax Department has published support materials on its website (www.mof.gov.cy/tax) to help filers navigate the return process.