The Cyprus Tax Department has granted companies and individuals with audited accounts an extra month to file their 2025 income tax returns without facing penalties, extending the practical deadline to 30 April 2026.
The Tax Department has announced on 26 March 2026 an extension for filing certain income tax returns for the 2025 tax year.
The extension applies to companies (Form T.F.4) and individuals (Form T.F.1 Log.) who are required to prepare audited or reviewed financial statements. This includes entities that must submit a Summary Table of Controlled Transactions under Article 33(10) of the Income Tax Laws 2003 to 2025 (No.2).
According to Administrative Directive 358/2025, the official filing deadline is 31 March 2026. However, the Tax Commissioner has granted additional leniencyโno financial penalties will be imposed if returns are submitted by 30 April 2026.