The standard deadline for your personal tax return in Cyprus is 31 July of the year following the tax year. For the 2025 tax year, that deadline has been extended by decree to 31 October 2026.
Starting from tax year 2026, the obligation to file a tax return will broaden significantly: virtually everyone between the ages of 25 and 71 with income must file a return, even if they fall below the tax-free threshold.
You file your return electronically via the Tax For All (TFA) portal. Below you will find all deadlines per profile, exactly who needs to submit, the steps, and the penalties for late filing.
When is the tax return deadline in Cyprus?
July 31 of the following year for most individuals, but the exact year is often extended by decree. Self-employed individuals with mandatory audited annual accounts and companies have longer.
These are the standard deadlines:
| Declaration | Who | Deadline |
|---|---|---|
| Personal declaration (TD1/IR1) | employees, pensioners, self-employed | July 31 of the following year |
| Self-employed persons with turnover > €120,000 (audited account) | entrepreneurs subject to audit requirements | January 31 of the second year thereafter |
| Company declaration (TD4/IR4) | companies | January 31 of the second year thereafter |
| Provisional tax (2 installments) | profitable individuals and businesses | July 31 and December 31 of the tax year |
| Employer's declaration (TD7) | employers | March 31 |
Please note the extensions issued by the Tax Department by decree. For the 2025 tax year, the personal deadline was extended to 31 October 2026 (including payment). The corporate return for 2024 was extended to 30 November 2026. For the 2026 tax year, the personal deadline is 31 July 2027. Always check your exact date on the TFA portal.
Who must file a tax return in Cyprus?
From tax year 2026, virtually everyone between the ages of 25 and 71 with taxable income will be required to file. This represents a significant broadening compared to the past, when only those earning above the tax-free threshold were required to file. The filing obligation applies to everyone whose gross income falls under Article 5 of the Income Tax Law: wages, business profits, rent, dividends, interest, and royalties.
The Council of Ministers may exempt groups by decree, usually those with a total gross income below the tax-free threshold of €22,000. However, do not rely on this blindly: the exemption is confirmed annually, and without a decree, you are required to file. Non-residents must also file a return if they have income from Cypriot sources.
What is the Tax For All (TFA) portal?
The new, central online platform of the Cypriot Tax Department, which replaces TAXISnet. TFA bundles VAT, PAYE/employer returns, and income tax into a single system. For certain returns, a reference is still made to TAXISnet during the transition, but the move is clear: everything is going to TFA.
The system pre-fills more and more data, such as pension income, social security contributions, and GHS contributions, which makes the tax return faster.
How do you file your tax return in Cyprus?
Fully electronically via the TFA portal, in five steps. First, ensure you have a tax identification number (TIC) and are registered.
- Register on the TFA portal (taxportal.mof.gov.cy) with your tax number. Don't have a TIC yet? Apply for your tax number first.
- Check the pre-filled data: salary, pension, social security contributions, and GHS are often loaded automatically.
- Supplement your other income: rental income, dividends, foreign income, business profit.
- Add your deductions: pension contributions, life insurance, donations, and the exemptions to which you are entitled.
- Submit and pay any tax due before the deadline, electronically via the portal or an authorized bank.
In a complex situation (entrepreneur, non-resident, multiple sources of income, foreign income), it is better to have this done by an accountant. Mistakes in your first Cypriot tax return will cost more later on than the advice you received beforehand. We can help you with this.
What happens if you are late filing your tax return in Cyprus?
A fixed penalty plus interest on the tax due. The administrative penalty for a late personal tax return has been increased to €150. Interest accrues on tax paid late (2026: approximately 5.5% per year) plus a fixed surcharge.
Moreover, for provisional tax, a surcharge applies if your estimated income was too low: if you estimate less than 75% of your final taxable income, a surcharge of 10% is added to the difference.
No reminders are sent, so you are responsible for being on time.
By way of comparison: in the Netherlands, your tax return is often largely pre-filled and you usually submit it before May 1st; in Belgium, you work via Tax-on-web/MyMinfin with a deadline around mid-July. In Cyprus, you register yourself for TFA and have until July 31st by default. The system is newer and less automated, so expect more data entry, especially regarding foreign income.
Practical: what you need and what to look out for
Your tax number, your income details, and your deductions. Specifically:
- a tax identification number (TIC) and TFA registration
- overview of all your income: salary, pension, rent, dividends, interest, business profit, foreign income
- proofs of deductions: social security contributions, GHS, pension and life insurance premiums, donations
- your non-dom status , if applicable, as dividends and interest then fall outside the SDC. Read about non-dom
- for a turnover above €120,000 as a self-employed person: audited annual accounts.
Please note that filing a return and paying taxes are two separate actions with sometimes different consequences. A timely return without payment will still result in interest on the outstanding tax.
Regulatory basis and sources
The filing obligation and deadlines derive from the Assessment and Collection of Taxes Law and the Income Tax Law (Article 5). The broadening of the filing obligation and the permanent shift of the corporate and self-employed persons deadline to 31 January of the second year stem from the 2026 tax reform and Decrees KΔΠ 358/2025 and 359/2025. Tax reviewed by a local Cypriot tax expert.
Deadlines change annually by decree; confirm your exact date at taxportal.mof.gov.cy.
Prefer no hassle with your tax return?
We take your tax return completely off your hands: registration, submission via TFA, and the correct application of your exemptions and deductions.
Especially as a non-dom, entrepreneur, or new resident with foreign income, this saves you mistakes and fines.
Book a free introductory meeting or view our accounting & tax return services.
Frequently asked questions about filing tax returns in Cyprus
When is the filing deadline in Cyprus?
The standard deadline for individuals is 31 July of the year following the tax year. For tax year 2025, this has been extended by decree to 31 October 2026. Companies and self-employed persons subject to audit obligations have until 31 January of the second year thereafter.
Do I have to file a tax return if I earn less than €22,000?
From 2026, virtually everyone between the ages of 25 and 71 with income is required to file. The Council of Ministers can exempt those below the tax-free threshold of €22,000 by decree, but this is confirmed annually. Do not automatically assume this.
What is Tax For All (TFA)?
It is Cyprus's new central online tax portal, which replaces TAXISnet. You register, file your return, and pay your taxes there. Many details are pre-filled.
How do I file my return?
Electronically via the TFA portal: register with your tax number, check the pre-filled data, complete your other income and deductions, and submit before the deadline.
What is the penalty for a late return?
The administrative penalty is €150, plus interest (2026: approximately 5.5% per year) on tax paid late. In the case of insufficient provisional tax, a surcharge of 10% is added to the difference.
Do I also have to file a return as a non-domiciled taxpayer?
Yes. Being non-domiciled exempts you from the SDC on dividends and interest, but not from the obligation to file itself. You declare your income and apply the exemption in the return.
Will I receive a reminder for my return?
No. The Tax Department does not send reminders. You are responsible for filing your return and making payments on time.
What if I have a turnover of more than €120,000 as a self-employed person?
In that case, you must have audited annual accounts prepared, and you have until January 31 of the second year following the tax year to submit them.
