Who must file a tax return in Cyprus, and by when
Checked: Changed:
In short
- Who it applies to
- Anyone living in Cyprus or receiving income here. For 2025 — those whose gross income exceeds €19,500; from tax year 2026 — every Cyprus tax resident aged 25 to 70, even with no income at all.
- What it costs
- Filing costs nothing. Being late does: €150 for a natural person's overdue return, plus 5% on unpaid tax and another 5% if two months pass and it is still unpaid.
- How long it takes
- There is nothing to wait for — the return counts as filed at once. The clearing is what takes time: as of September 2026 the department had cleared returns up to and including 2023, with 2024 and 2025 still pending.
- Where to apply
- Electronically only. For tax years 2017–2025 through TAXISnet, from tax year 2026 exclusively through Tax For All. A paper return is completed only if Τμήμα Φορολογίας explicitly asks for one.
- If your case differs
- If you must keep books and have accounts audited, the deadline is different — 31 March of the year following the year after the tax year. A return already filed with an error is corrected on form Τ.Φ.001ΑΝ through the district office.
Deadlines and conditions
| Condition | Legal basis |
|---|---|
| for 2025 a return is due if gross income exceeds €19,500 | Council of Ministers order Κ.Δ.Π. 52/2025, cited in the department's announcement: for tax year 2025 a return is filed by employees, pensioners and the self-employed whose gross income exceeds this amount. |
| from tax year 2026 the duty starts at 25 years of age | The department's page, section “After the 2026 tax reform”: from tax year 2026 the duty falls on Cyprus tax residents aged 25 and over, whatever the amount of income. |
| and ends at 70: with no income, those over 70 do not file | The same section: those with no gross income are exempt if they are under 25 or over 70. The upper edge of the band is 70. |
| the statutory deadline is 31 July of the following year | Article 5(1) of Law Ν.4/1978: the return is filed no later than 31 July of the year following the tax year. From tax year 2020 the payment of the tax is bounded by the same date. |
| for 2025 the date moved to 31.10.2026 — for filing and for payment alike | Council of Ministers order Κ.Δ.Π. 260/2026, cited in the department's announcement: for tax year 2025 both filing AND payment of the tax, free of interest and charges, run to this date. |
| a natural person's overdue return carries €150 | Article 50Α(α) of Law Ν.4/1978 as amended by Ν.243(Ι)/2025, in force from 1 January 2026: a natural person filing late. For a legal person the amounts differ. |
| tax unpaid by the deadline adds 5% on top | Article 50Α(ε) of Law Ν.4/1978: failing to pay the tax on time carries a charge equal to five per cent of the tax due. |
| and the same again if 2 months pass and the tax is still unpaid | The proviso to article 50Α(ε): if two months pass from the last day for payment and the failure continues, the same again is charged — five per cent of the tax due. |
| the public default interest rate for 2025 was 5.50% | Order of the Minister of Finance Κ.Δ.Π. 451/2024 under article 4(1) of the single public default interest laws Ν.167(Ι)/2006 and Ν.118(Ι)/2012 (Official Gazette Παρ. ΙΙΙ(Ι) Αρ. 5914 of 20.12.2024): the rate for 2025, in force from 1 January 2025. |
| for 2026 the rate is cut to 3.50% | Order of the Minister of Finance Κ.Δ.Π. 376/2025 under the same article (Official Gazette Παρ. ΙΙΙ(Ι) Αρ. 5986 of 12.12.2025): the rate for 2026, in force from 1 January 2026; the 2025 order is repealed from the same day. |
| from 2026 no tax is charged up to €22,000 of taxable income | The table of bands on the department's page, “From tax year 2026 onwards”: a zero rate up to this amount of taxable income. Up to and including 2025 the same step ended at €19,500. |
Your case
If you are a Cyprus tax resident and the year in question is 2025 or earlier
A return is required if gross annual income exceeded €19,500 — income from Cyprus and from abroad alike. For 2025 both filing and payment run to 31.10.2026 without interest or charges; it goes through TAXISnet.
If you are a Cyprus tax resident and the year in question is 2026 or later
The amount stops deciding. A return is filed by everyone with gross income under Article 5(1), at any age, and by everyone aged 25 to 70 during the tax year — even with no income at all. Filing is through Tax For All only.
If you are not a Cyprus tax resident but receive income in Cyprus
Only Cyprus income counts, and only what falls under Article 5(2). For years before 2026 — where Cyprus-source gross income exceeded €19,500; from tax year 2026 there is no threshold, only whether the income falls under the article. The age band does not apply to non-residents.
The deadline is extended almost every year, and payment moves with it — but this is written only in Greek
What follows from this:
- the extension comes as a Council of Ministers order, and over the last eleven years the date has never once matched the statutory one: 31.07.2019, 30.11.2018, 06.12.2021, 15.10.2025 — these are the rule, not exceptions
- the announced date covers both filing and payment: order Κ.Δ.Π. 260/2026 says in as many words “without any interest or monetary charges”, and that is the only place the link is stated
- from 1 January 2026 there is no late charge at all if the return is filed within the announced extended deadline — the proviso was added by Ν.243(Ι)/2025, and the count runs from the announced date, not from 31 July
- the consolidated text of the law on the department's own site still shows the former €100: it is consolidated up to Ν.49(Ι)/2025 and does not reach the gazette of 31.12.2025
- the English version of the page contains neither the charge nor the link to payment — both live in the announcement of 19.06.2026, marked as Greek only
Sources
- Tax Department, “Individual Income Tax Return”, Greek and English versionswww.gov.cyWho must file before and after the 2026 reform, what it is filed through, the statutory deadline and the 2025 one, the tax bands.
- Tax Department, announcement of 19.06.2026 on the opening of filing for tax year 2025www.gov.cyThe €19,500 threshold for 2025 under Κ.Δ.Π. 52/2025, the 31.10.2026 date for filing AND payment under Κ.Δ.Π. 260/2026, the €150 late charge.
- Assessment and Collection of Taxes Law Ν.4/1978, the department's consolidated text (up to Ν.49(Ι)/2025)www.gov.cyArticle 5(1): the return is due no later than 31 July of the following year, and the tax is payable by the same date. Article 50Α(ε): 5% on unpaid tax and a further 5% after two months.
- Ν.243(Ι)/2025, Official Gazette Παρ. Ι(Ι) Αρ. 5070 of 31.12.2025, articles 31 and 35www.gov.cyArticle 31 raises the late charge for a natural person from €100 to €150 and adds a proviso: no charge if the return is filed within the extended deadline the Commissioner announced. Article 35: the law is in force from 1 January 2026.
- Orders of the Minister of Finance on the single public default interest rate: Κ.Δ.Π. 451/2024 (for 2025) and Κ.Δ.Π. 376/2025 (for 2026)www.gov.cyThe interest rate: 5.50% for 2025 and 3.50% for 2026. Both orders are made under article 4(1) of laws Ν.167(Ι)/2006 and Ν.118(Ι)/2012 and take effect on 1 January of their year.