The Cyprus Tax Department has announced an administrative relief period for the submission of Individual Income Tax Returns (Form T.D.1) for the 2025 tax year.

While the statutory filing deadline remains 31 October 2026, no administrative penalties will be imposed for late submission or late payment of personal income tax until 30 November 2026.

The filing obligation generally applies to individuals with gross annual income exceeding €19,500, including employees, self-employed individuals, pensioners, Cyprus tax residents and non-residents earning Cyprus-source income.

All returns must be submitted electronically through TAXISnet.

Despite the administrative relief, taxpayers are encouraged to complete their filing and settle any outstanding tax liabilities as soon as possible.

Our team at Andersen in Cyprus remains available to provide guidance and assistance with the preparation and submission of Individual Income Tax Returns for the 2025 tax year.