Alexandros Christodoulides, Marios Psyllou, Tax Alerts

2025 Individual Income Tax Returns – Deadline Extension

The Council of Ministers of Cyprus has approved an extension of the statutory deadlines for the submission and payment of 2025 individual income tax returns until 31 October 2026.

The extension was formalized through Decree No. 260/2026, which was published in the Government Gazette on 12 June 2026.

The extension applies to individuals who are not self-employed, and individuals who are not required to prepare audited or reviewed financial statements

 

Obligation New Deadline
Submission of 2025 income tax return (TD1) 31 October 2026
Payment of tax due 31 October 2026