Cyprus tax return filing deadline for 2025 income

The official deadline for filing personal tax returns for the 2025 tax year in Cyprus is October 31, 2026. However, authorities have granted a grace period until November 30, 2026, during which taxpayers can file their returns and pay their taxes without incurring penalties or interest. Filing is mandatory for any tax resident of Cyprus with a gross annual income exceeding €19,500, regardless of whether specific exemptions reduce the final taxable amount. Non-residents must also report if their income from Cypriot sources surpasses this threshold. Self-employed individuals without audited accounts follow the standard schedule, while those with audited accounts have until March 31, 2027.

Taxpayers are encouraged to review available exemptions, such as the 20% or 50% salary tax relief for new residents and foreign workers, as these can significantly lower taxable income. Documentation for medical insurance expenses and taxes already paid abroad should also be compiled. Although voluntary filing is possible for those earning below €19,500, it is advised to ensure all relief claims are accurately recorded on the TAXISnet platform. Missing the November deadline may result in financial penalties.