A decree issued by the Council of Ministers was published in the Official Gazette of the Republic of Cyprus on 12 June 2026, extending the deadline for submission of the Income Tax Return for 2025 (the “Return”) to 31 October 2026. Any final tax due, through self-assessment, is payable also by the same extended date. The initial deadline for submission of the Return, which applies to individuals who are not required to prepare audited or reviewed financial statements, was on 31 July 2026.
Submission of the Return after the deadline will be subject to a fixed fine of €150, plus a penalty and interest on any amounts due.
