Cyprus Tax Deadlines Update: Key Filing Dates and Extensions for 2025–2026
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Taxpayers in Cyprus should take note of important upcoming filing deadlines and extensions affecting individuals, companies and taxpayers with income subject to self-assessment.
Extension of the 2025 Individual Income Tax Return Deadline
The deadline for the submission of the 2025 Individual Income Tax Return (TD1) has been extended to: 31 October 2026
The extension provides individuals with additional time to prepare and submit their annual tax return and settle any relevant tax obligations. Taxpayers are encouraged to gather all necessary income records and supporting documentation early to ensure timely compliance.
2026 Provisional Tax and Self-Assessment Obligations
Individuals and companies with taxable income that is not fully covered through withholding may need to consider their provisional tax obligations.
The first provisional tax declaration and payment deadline for the 2026 tax year is: 31 July 2026
This may be relevant for income streams including business income, dividends, interest, rental income and other taxable sources, depending on each taxpayer’s circumstances.
Company Tax Returns and Audit Requirements
Cyprus companies are reminded to keep their accounting records up to date and complete the audit process in good time.
Corporate filing deadlines depend on the applicable tax year and statutory requirements, and companies should ensure they meet all obligations for:
Preparation of financial statements
Statutory audit (where applicable)
Submission of corporate income tax returns
Payment of any outstanding tax liabilities
Prepare Early and Avoid Last-Minute Issues
Although certain deadlines have been extended, taxpayers should not delay preparation. Early planning allows sufficient time to review tax positions, identify available deductions and ensure accurate filing.
If you require assistance with your personal tax return, company accounts, audit requirements or tax planning, please contact our team for guidance.
Staying ahead of deadlines ensures compliance and avoids unnecessary penalties.
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