Cyprus has extended the deadline for employers to submit their 2025 PAYE returns, with penalties applying to late submissions after the revised deadline.
The Cyprus Tax Commissioner has announced an extension to the annual income tax withholding deadline for employers on 16 September 2026. The new submission date for the 2025 PAYE Return is 30 November 2026.
Late filing penalties
Returns submitted after 30 November 2026 will incur penalties under Article 50A(a) of the Tax Assessment and Collection Law No. 4/1978, as amended. The penalty amount depends on the entity type and size.
Sole proprietors and natural persons face a EUR 150 penalty. Legal entities with annual turnover or assets exceeding EUR 1,000,000 must pay EUR 500. All other legal entities incur a EUR 250 penalty.
Compliance reminder
The Tax Authority implemented this extension to support employer compliance. Employers should mark the deadline on their calendars to avoid penalties. Submissions made on or before 30 November 2026 remain compliant.
