Cyprus’ Tax Department announced that individuals filing returns without accounts for the 2025 tax year could submit their returns and pay the corresponding taxes and contributions by 30 November 2026 without interest or monetary charges.
Cyprus’ Tax Department announced on 19 October 2026 that individuals submitting the individual income tax return (Without Accounts) (Form T.F.1) for the 2025 tax year would be exempt from interest and monetary charges if they filed their returns and paid the corresponding taxes and contributions by 30 November 2026.
Under a Council of Ministers Decree (K.D.P. 260/2026), the deadline for filing the return and paying the tax due without interest or monetary charges was 31 October 2026.
However, a decision by the Commissioner of Taxation, under Sections 39(8), 50A(a) and 50A(e) of the Assessment and Collection of Taxes Law (No. 4/1978), as amended, allowed taxpayers to submit their returns and settle the corresponding taxes and contributions by 30 November 2026 without incurring interest or monetary charges.
The department also warned that, as part of the gradual transition to the new Tax For All (TFA) information system, changing a return’s status from “Final Submission” to “Temporary Receipt” might not be possible from 1 November 2026.
Taxpayers were therefore advised to take account of the system transition when submitting their returns.
