Cyprus Annual Tax Filing Calendar

Employer Payroll Return

Employer's annual payroll return (TD7) for the previous year. Required for all Cyprus-registered employers.

Audited Accounts Submission

Companies with turnover over €70,000 must submit audited financial accounts for the previous year to the Tax Department.

Individual Income Tax Return: statutory deadline

Statutory deadline for the individual income tax return (TD1) for the previous tax year. The Tax Department can extend it: for tax year 2025 it extended the deadline to 31 October 2026 (see October). For tax year 2025 you must file if your gross income was over €19,500; from tax year 2026 every resident with income, and every resident aged 25 to 70, must file.

Provisional Tax: 1st Instalment

First of two equal instalments of provisional tax for the current year, based on your estimated taxable income. Applies to companies and to self-employed people. Check the dates with the Tax Department.

Individual Income Tax Return for tax year 2025: extended deadline

The Tax Department set 31 October 2026 as the deadline for submitting the individual return (TD1) for tax year 2025.