The deadline for filing the 2025 income tax return has been extended again, to 30 November

The Cyprus Tax Commissioner has extended the deadline for filing the individual income tax return (without an obligation to keep accounts) for the 2025 tax year and for paying the related tax to 30 November 2026.

The decision was taken under Articles 39(8), 50A(a) and 50A(e) of the Assessment and Collection of Taxes Law (No. 4/1978, as amended). If the return is filed and the tax paid by 30 November, no interest or monetary penalties will be charged.

Originally, 2025 returns were due by 31 October 2026, a deadline set by Council of Ministers Decree K.D.P. 260/2026. Missing that deadline would by default have meant a fixed penalty of €150 under Article 50A(a) of the same law.

The Tax Commissioner has now, by a separate decision, extended the deadline by another month, to 30 November 2026, keeping the exemption from interest and penalties for those who meet the new date.

This concerns individuals with no obligation to keep audited accounts: as a rule, employees, pensioners and freelancers whose gross income for 2025 exceeds the return filing threshold.

The obligation to file a return and pay tax is not cancelled. Only the period in which this can be done without financial consequences for lateness is extended.

From 1 November 2026 the tax service is gradually moving to the new TFA system. Because of this transition it may become impossible to change the status of an already filed return from “final submission” to “preliminary acceptance”, which means that correcting a filed return may become harder.

Those who plan to file closer to the new deadline should take this technical point into account and, where possible, check the accuracy of all data in advance before final submission.