Cyprus tax return deadline 2026: returns, payments and extensions

The 2025 personal income tax return (TF1) and the tax due on it are due by 31 October 2026, and the Tax Commissioner charges no interest or penalties if both are done by 30 November 2026. Company returns (TF4) for 2024, and returns of individuals with audited accounts, are due by 30 November 2026. Provisional tax for 2026 is paid in two instalments, by 31 July 2026 and 31 December 2026; the Tax Department says the December date will be extended. Employers file the 2025 annual PAYE return by 30 November 2026 and pay tax withheld from salaries every month, by the end of the following month. VAT returns are quarterly, due by the 10th day of the second month after the quarter ends. From tax year 2026 the personal return is due by 31 July 2027. Check each date against the Tax Department's deadlines page before you file.

By Council of Ministers decree K.D.P. 260/2026, the deadline to file the 2025 income tax return of an individual, and to pay the tax due on it, is 31 October 2026. It covers employees, pensioners and self-employed people who are not required to prepare audited or reviewed accounts.

The Tax Commissioner has also decided that no interest or penalties will be charged if the return is filed and the tax paid by 30 November 2026.

The Tax Department is moving to its new TFA system. It warns that from 1 November 2026 it may no longer be possible to change a return from "final submission" back to "temporary receipt", so check figures before you submit.

Self-employed people who must prepare audited accounts file their 2025 return within 15 months of the year end, by 31 March 2027.

Decree K.D.P. 359/2025 extended the 2024 tax return of companies, and of individuals with turnover above €70,000 who must prepare audited or reviewed accounts, to 30 November 2026 at 23:59. The 2025 company return is normally due 15 months after the year end, on 31 March 2027.

Corporate tax for 2025 is paid by self-assessment by 1 August 2026. Provisional tax for 2026 is declared and paid in two instalments, by 31 July 2026 and 31 December 2026. The Tax Department's deadlines page notes that an extension will be given for the December instalment; no new date had been published on 23 October 2026.

Special defence contribution withheld from dividends or interest paid in a month is paid by the end of the following month. Defence contribution on dividends or interest from abroad that were not taxed at source is paid twice a year, by 30 June for January to June and by 31 December for July to December.

The deemed dividend distribution rules end with 2025 profits. The declaration for 2023 profits was due by 31 January 2026.

VAT is returned for three-month periods. Each business has its own quarter, set at registration. The return and payment are due by the 10th day of the second month after the quarter ends: for example, a quarter ending 30 September 2026 is due by 10 November 2026. If the date falls on a weekend or public holiday, the deadline moves to the next working day.

For the quarter ending 30 June 2026 the Tax Commissioner extended the date to 20 August 2026. A late VAT return costs €100 and late payment adds 10% of the VAT due. Check whether you must register with the VAT registration checker.

Tax and contributions withheld from salaries are returned and paid monthly, by the end of the following month. The annual employer return for 2025 was due on 31 May 2026; the Tax Commissioner extended it first to 30 September and then to 30 November 2026. Filing later costs €150 for an individual employer, €250 for a company and €500 for a company with turnover or assets above €1 million. The annual return for 2026 is due by 31 March 2027.

We keep your dates, collect the documents and remind you early. We prepare and submit the returns. See personal tax return, corporate tax return and VAT. Dates checked 23 October 2026 against the Tax Department deadlines page and announcements below.