The PAYE filing deadline for employers in Cyprus has been extended to 30 November 2026 for the 2025 tax year, the Tax Department has announced.
The extension concerns the annual declaration of income tax and contributions withheld by employers under PAYE. The decision by the Tax Commissioner aims to further facilitate employer compliance.
Penalties for late submissions
Declarations submitted after 30 November 2026 will be considered late and will be subject to a monetary penalty under Article 50A(a) of the Assessment and Collection of Taxes Law of 1978, as amended.
The penalties are:
- €150 for individuals.
- €500 for legal entities with turnover or assets exceeding €1 million.
- €250 for all other legal entities.
Employers are therefore required to submit their 2025 annual PAYE declaration by the extended deadline to avoid the applicable penalties.
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