Cyprus taxpayers will have until 30 November 2026 to submit their 2025 tax returns and pay the corresponding taxes and contributions without interest or surcharges, following a decision by the Tax Commissioner.
The deadline for individual tax returns was originally set for 31 October. However, Tax Commissioner Sotiris Markides decided to allow an additional month to encourage compliance and give taxpayers more time to meet their obligations.
The extension comes in the first year of higher penalties for late tax returns, which have increased from €100 to €150 following the introduction of tax reform.
Tax compliance is the priority
Markides stated that the Tax Department’s objective is to improve tax compliance rather than punish taxpayers.
One of the main reasons for the decision is the expansion of Cyprus’ tax base. The number of taxpayers for the 2025 tax year is expected to reach around 345,000, according to the Tax Commissioner.
The tax base has grown significantly over the past decade. In 2016, approximately 245,000 tax returns were submitted, compared with an estimated 335,000 for the 2025 tax year, according to figures cited in the report.
Markides said the authorities were allowing additional time because expanding the tax base and encouraging compliance remained key objectives.
Requests for more time
The decision also followed requests from organised groups and individual taxpayers for an extension to allow them to meet their obligations.
Markides noted that 2026 is the first year in which the higher penalties will apply, making the additional time particularly important for taxpayers adjusting to the new requirements.
What happens after 31 October?
Despite the extension on interest and surcharges, taxpayers who submit their returns after 31 October may not be considered tax-compliant during the intervening period.
According to Markides, those who file after 1 November will not be able to obtain a tax compliance certificate.
He also warned that the gradual transition to the Tax For All (TFA) digital system could affect the ability to change a return’s status from “Final Submission” to “Temporary Receipt” from 1 November 2026. Such a change may no longer be possible.
Taxpayers should therefore ensure that their returns are submitted correctly and that all taxes and contributions due are paid by 30 November to qualify for the waiver of interest and surcharges.
Also read: Zero VAT in Cyprus delivers smaller price cuts than expected
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