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Cyprus tax deadlines for individuals: the 2025 return, provisional tax and the 2026 return

The return for tax year 2025 and the tax due under it are due by 31 October 2026, unless you are self-employed with audited or reviewed accounts, whose calendar is different. Provisional tax for the current year falls on 31 July and 31 December. The 2026 return is due by 31 July 2027. Each date below carries the law or decree it comes from, and so does each charge for missing one.

Checked against its sources on 25 September 2026

Who this is for

You need this if

  • You are an employee, a pensioner or self-employed without audited accounts and are filing for 2025.
  • You are self-employed with audited or reviewed accounts and need your own dates, which the 2025 extension does not cover.
  • You have income other than a salary — business profits, rents, royalties — and so owe provisional tax during the year.
  • You have missed a date and want to know what it costs.

You do not need this if

  • You are filing for a company (T.D.4): company dates are not covered here.
  • You are looking for VAT, VIES or an employer’s PAYE dates. Those live in the Tax For All calendar.

What to prepare

  • Which category you are in: with or without an obligation to prepare audited or reviewed accounts. The dates differ.
  • The tax year you are acting for. The 2025 and 2026 returns have different deadlines and different portals.
  • For provisional tax: an estimate of this year’s taxable income from sources other than employment.
  • Your TAXISnet credentials: they open both TAXISnet and the Tax Portal, where provisional tax is entered and every direct tax is paid.

Steps

  1. 1

    Work out which calendar is yours

    The 2025 extension decree, Κ.Δ.Π. 260/2026, covers every individual except a self-employed person who is obliged to prepare audited or reviewed accounts. Employees, pensioners and the self-employed without that obligation follow the extended dates; the audited category keeps the dates in the law itself.

  2. 2

    File the 2025 return by 31 October 2026, 23:59

    The statutory deadline is 31 July of the year after the tax year (art. 5(1Α) of law 4/1978). The Council of Ministers extended it for 2025 by Κ.Δ.Π. 260/2026, made on 4 June 2026 under arts. 5(1Α) and 13(1) and published on 12 June 2026, to 31 October 2026 at 23:59. Because the decree moves the deadline itself, a return filed by then is on time. The 2025 return is filed in TAXISnet.

    PracticeThe deadline has moved in each recent year — the 2024 return was due 15 October 2025, 2023 on 30 November 2024, 2022 on 31 October 2023 — but always by a published decree. As of 25 September 2026 the department had announced no further extension of the 2025 date, so plan for 31 October.

  3. 3

    Pay the 2025 balance by the same date

    A person obliged to file by 31 July, the statutory deadline, pays the tax due under the return together with it (art. 13(1)). Κ.Δ.Π. 260/2026 extends the payment date along with the filing date, and the department’s announcement of 18 June 2026 says the return filed and the tax paid by 31 October 2026 carry no interest and no charges. So the self-assessment date for 2025 is 31 October 2026. The money goes through the Tax Portal, not TAXISnet.

  4. 4

    If your accounts are audited or reviewed, use the other calendar

    For tax years 2020 to 2025, where the return is due by 31 March of the second year after the tax year, the tax is due on 1 August of the first (art. 38(1)(α), proviso for 2020–2025). For 2025 that is tax on 1 August 2026 and the return by 31 March 2027 — the money before the return. The October extension does not apply. The newer rule of 31 January of the second year, written into art. 5(1Α) by Ν. 243(I)/2025, applies only from tax year 2026 (art. 35(α) of that law).

  5. 5

    Pay provisional tax for the current year on 31 July and 31 December

    Anyone who earns income other than employment income — business profits, rents, royalties, annuities, goodwill — submits their own estimate of the year’s taxable income and provisional tax before 31 July of that same year (art. 24), and pays it in two equal instalments, on 31 July and 31 December (art. 38(1)(γ)). The department’s guide says the estimate is submitted even if you also have a salary. The self-employed pay provisional GESY (code 0213) on the same two dates as provisional income tax (code 0200). For 2026 the first instalment fell on 31 July 2026; the second is due on 31 December 2026. If your income other than a salary started after 30 June, you estimate by 31 December and pay in one instalment by 31 December (arts. 24 and 38(1)(γ) as amended by Ν. 243(I)/2025).

  6. 6

    Revise the estimate before 31 December, and keep it at least three quarters right

    You may revise the estimate at any time before 31 December of the tax year (art. 24), up or down, only through the Tax Portal: enter the revised taxable income for the whole year and, as the tax, only the increase or decrease. The department’s revision FAQ works through a decrease, although note 7 of the T.D.5 guide still describes revision as for increases only. If the provisional taxable income turns out lower than three quarters of the final one, you pay an extra tenth of the difference between the final tax and the provisional tax (art. 26(1)); the department reads taxable income here as before personal deductions. If you submitted no estimate, the Commissioner may assess provisional tax on your last assessed year (art. 25); only where there is neither an estimate nor such an assessment does the provisional taxable income count as zero (art. 26(1), second proviso).

  7. 7

    Note the 2026 return: 31 July 2027, in Tax For All

    The 2026 return is filed during 2027, in Tax For All, by 31 July 2027, and the tax under it is due the same day (arts. 5(1Α) and 38(1)(α), proviso from 2026). Where accounts are audited or reviewed, both the return and the tax are due by 31 January 2028. From 2026 a Cyprus tax resident aged 25 to 70 files whatever their income.

  8. 8

    If a date is missed, file anyway

    A late return costs a single €150 for an individual (art. 50Α(α)). Tax unpaid by its deadline costs 5% of the tax, and another 5% if it is still unpaid two months later (art. 50Α(ε)); for the 2025 balance the second 5% applies if it is unpaid after 31 December 2026. Interest runs on the original amount of the tax, by completed months, at the public default rate — 3.50% a year in 2026 (art. 39(1) and (7), Κ.Δ.Π. 376/2025). A late provisional instalment carries the same 5% charge. Payments settle interest first, then the charges, then the late-filing charge, and the tax last (art. 39Α). If you never file, the Commissioner may assess the tax on his own judgment (art. 13(3)), and ignoring a written notice to file of at least 60 days costs €300 (art. 50Α(β)).

Time, money, deadlines

2025 return: employees, pensioners, self-employed without audited accounts
31.10.2026, 23:59Κ.Δ.Π. 260/2026 under arts. 5(1Α) and 13(1) of law 4/1978. The ordinary date is 31 July.
Tax due under the 2025 return
31.10.2026Paid with the return (art. 13(1)); the same decree extends payment.
2025, self-employed with audited or reviewed accounts
tax 01.08.2026 · return 31.03.2027Art. 38(1)(α), proviso for tax years 2020–2025. Not covered by the October extension.
Provisional tax for 2026
31.07.2026 and 31.12.2026Two equal instalments; estimate before 31 July, revise until 31 December in the Tax Portal. Income that started after 30 June: one instalment by 31 December.
Return and tax for 2026
31.07.2027Filed in Tax For All. With audited or reviewed accounts: 31.01.2028.
Filing late
€150Art. 50Α(α), charged once. €300 if a written notice to file (at least 60 days) is ignored, art. 50Α(β).
Paying late
5%, then 5% moreArt. 50Α(ε): 5% at the deadline, another 5% if still unpaid two months later. Applies to provisional instalments too.
Interest on unpaid tax
3.50% a year (2026)Public default rate, Κ.Δ.Π. 376/2025; on the original tax, by completed months (art. 39).
Provisional tax set too low
10% of the differenceArt. 26(1): where provisional taxable income is below three quarters of the final figure.
Recent deadlines, for comparison
2024: 15.10.2025 · 2023: 30.11.2024 · 2022: 31.10.2023The department’s table of past years’ deadlines.

Where people go wrong

  • Counting on an extension that has not been published. Every recent extension came by decree before the date; as of 25 September 2026 none beyond 31 October 2026 had been announced.
  • Filing on time and paying later. The €150 is for the return; the 5% charges and the interest run on the payment, separately.
  • Applying the 31 October date to audited or reviewed accounts. The decree excludes that category by name: its 2025 tax was due on 1 August 2026.
  • Skipping provisional tax because the employer withholds PAYE. Withholding covers the salary; rents and business profits still need the estimate and the two instalments.
  • Keeping the provisional estimate low to pay later. Below three quarters of the final taxable income, the extra tenth of the difference is charged on top.
  • Assuming the 2026 return has the same October date. The statutory date is 31 July 2027, and the extension decrees so far have been made one year at a time.
  • Paying part of an overdue balance and treating it as tax paid. Payments settle interest and charges before the tax.

Anything marked “practice” is what the department does in the office, not a rule you can hold it to. Rules carry a source.

Forms and portals

Questions

When is the 2025 Cyprus tax return due?

By 31 October 2026 at 23:59, together with the tax due under it, for employees, pensioners and the self-employed without audited or reviewed accounts. The ordinary date is 31 July; Κ.Δ.Π. 260/2026 moved it under articles 5(1Α) and 13(1) of law 4/1978. A self-employed person with audited or reviewed accounts is excluded: tax on 1 August 2026, return by 31 March 2027.

Has the 2025 deadline been extended beyond 31 October 2026?

Not as of 25 September 2026. The only extension is Κ.Δ.Π. 260/2026, which moved filing and payment from 31 July to 31 October 2026, and the department’s announcements up to that date contain no further one. Earlier years were extended by decree too, each before its date — which is what to watch for, rather than to assume.

Who pays provisional tax, and when?

Anyone with income other than a salary — business profits, rents, royalties and the like — whether or not they also have a salary. The estimate is submitted before 31 July of the tax year and paid in two equal instalments on 31 July and 31 December; it can be revised in the Tax Portal until 31 December — upwards, and by the department’s revision FAQ downwards too (the T.D.5 guide mentions increases only). If that income started after 30 June, the estimate and a single payment are due by 31 December.

What happens if my provisional tax estimate was too low?

If the provisional taxable income is below three quarters of the final taxable income, article 26(1) of law 4/1978 adds a tenth of the difference between the final tax and the provisional tax. The department reads taxable income here as before personal deductions. Revising the estimate before 31 December is the way to avoid it. With no estimate and no assessment by the Commissioner under article 25, the provisional figure counts as zero.

What does filing or paying late cost?

A late return costs €150 once, under article 50Α(α). Unpaid tax costs 5% at the deadline and another 5% two months later under article 50Α(ε), plus interest on the original tax at the public default rate — 3.50% a year in 2026 — counted in completed months. The department’s own table of charges gives the same figures.

When is the 2026 return due, and where?

By 31 July 2027, in Tax For All, with the tax due the same day. With audited or reviewed accounts, by 31 January 2028. The 2026 return is also the first one a Cyprus tax resident aged 25 to 70 files whatever their income.

Sources

What next

2025 return helper (TD.1)Prepare the 2025 return before 31 October 2026: figures ready for TAXISnet, nothing submitted for you.TAXISnet or Tax For AllWhich portal takes which return, and where the money is paid.Paying the balance of your taxThe Tax Portal, the payment reference, bank or card.Filing the 2025 return in TAXISnetThe form part by part, up to Final Submit.Tax for the self-employedSocial insurance categories, provisional tax, the accounts threshold.Rental incomeIncome tax, GESY and the provisional instalments on rent.Cyprus tax calculatorEstimate the year’s tax before you set your provisional instalments.

This is a description of a public procedure, not advice on your own affairs. Where your case has a wrinkle, the Tax Department’s district office answers on it directly.