Cyprus income tax return: deadlines, TAXISnet and tax refunds

Checked: 27 October 2026.

Cyprus tax return: at a glance

The individual income tax return for 2025 — form T.D.1 (Τ.Φ.1) — is filed online in 2026 through the TAXISnet portal. Under an order of the Council of Ministers, the deadline for filing the return and paying the tax is 31 October 2026.

The Commissioner of Taxation has decided not to impose interest or charges if the 2025 return is filed, and the tax and General Healthcare System (GHS/GeSY) contributions are paid, by 30 November 2026 at the latest. This is not an extension: the official deadline remains 31 October, and the concession applies only if both conditions are met.

From the 2026 tax year the rules change: returns will be filed only through the new Tax For All (TFA) portal, and almost all tax residents aged 25 to 70 will be required to file one. Below: who files a return now, how to do it, how to get a refund and what changes from next year.

Who has to file

For 2025, employees, pensioners and self-employed people whose gross income for the year exceeded €19,500 must file a return. Self-employed people who are not required to prepare audited accounts file the same T.D.1 form by the same deadline.

Self-employed people who are required to prepare audited accounts file a different form — ΤΦ1Λογ, the return with accounts — which has its own deadlines. For example, the deadline for this form for 2024 was extended to 30 November 2026; in such cases it is best to work with a licensed accountant.

From the 2026 tax year, every Cyprus tax resident aged 25 to 70 must file a return, even with no income. Residents under 25 or over 70 with no gross income are exempt, but anyone with taxable income must file.

How to file your 2025 return

The 2025 return is filed only in TAXISnet, not in Tax For All; filing opened on 18 June 2026. A paper return is completed only if the Tax Department specifically asks for one.

To complete it you will need your employer’s certificate of earnings and tax withheld (T.D.63); details of pensions, interest, dividends and rental income; and details of contributions to social insurance, pension and insurance funds. Contributions to approved funds, social insurance and life insurance can reduce taxable income by no more than one-fifth of net income.

An accountant can also file on your behalf: in TAXISnet the taxpayer creates an authorisation for the representative’s tax identification number, and the representative accepts it. A change of representative is now made on form T.D. 2003, only through the TFA account.

Deadlines, interest and penalties

The standard deadline for filing is 31 July of the following year, but the Council of Ministers may extend it. For the 2025 return, order K.D.P. 260/2026 set 31 October 2026 as the deadline for both filing the return and paying the tax.

For a late return the law provides for a fixed charge of €150; for tax not paid on time, a charge of 5% of the amount due plus a further 5% after two months, with interest on top. Since 1 January 2026 the single default interest rate on overdue payments to the state has been 3.5% a year.

Check all the details before final submission. Because of the phased migration to TFA, from 1 November 2026 it may no longer be possible to switch a return marked “Final Submission” back to “Temporary Receipt”.

Paying tax and getting a refund

After final submission, the amounts due appear in your statement on the Tax Portal and can be paid online or through a bank. The status of your return is shown in TAXISnet in the return history, and assessment notices are still sent by post.

Refunds of income tax, GHS contributions and other direct taxes are paid automatically 7–10 working days after the Department has assessed the return. Assessments are running well behind: according to the Department, as of mid-2026 returns had been assessed up to and including tax year 2023.

Since 5 October 2026, the bank account for refunds can be registered or changed only through TFA, logging in with CY Login: you need form T.D. 2008 and a bank certificate showing the IBAN in the recipient’s name, and requests made without CY Login — for example by email — are rejected. If a refund has not arrived or is smaller than expected, check your IBAN and any set-off against other tax debts in your Tax Portal statement.

Correcting mistakes

Until a finally submitted return has been accepted, you can reopen it in TAXISnet, correct it and submit it again. If your income exceeds €19,500, watch the deadline: resubmitting after it also counts as late filing.

After the deadline, errors are corrected with form T.D.001AN — a revised return sent to the district tax office. If a return has not been filed at all, it still has to be filed: late-payment charges and interest only grow over time.

If you are unsure which form to file or how to declare foreign income, it is best to settle this with an accountant or the Tax Department before filing. Our overview of Cyprus taxes after the reform covers rates and taxes in detail.

What changes from the 2026 tax year

The reform applies from the 2026 tax year: the tax-free threshold rises to €22,000. The 2026 return will be filed in 2027 only through Tax For All, and the statutory deadline is 31 July 2027.

New deductions are introduced for each parent: €1,000 for the first dependent child, €1,250 for the second and €1,500 each for the third and any further children. In addition, you can deduct up to €2,000 of rent or mortgage interest on your main home and up to €1,000 of “green” spending. To qualify, total family income must not exceed €100,000, €150,000 or €200,000 depending on the number of children (€40,000 for single people), both spouses must file their returns on time, and they must consent to sharing their tax data with each other.

Separately, homeowners can deduct up to €500 a year for insuring their home against natural disasters, with no income test. Employees can already claim the new deductions during the year by giving their employer form T.D.59; the information in this article was checked as of 27 October 2026.

Continue planning

• Cyprus taxes in 2026: an overview after the tax reform
• Cyprus tax residency: 60-day and 183-day rules
• Payslip in Cyprus: gross, net and deductions

Official sources

• Tax Department — T.D.1 for tax year 2025 (19.10.2026)
• Council of Ministers Order K.D.P. 260/2026
• Tax Department — IBAN requests via Tax For All
• Tax Department — direct tax refunds
• Tax Department — Tax Reform 2026
• Cyprus Tax Department — Individual Income Tax Return

The Ministry of Finance building in Nicosia · Photo: ΣτηρίζωΚύπρο · CC BY-SA 3.0 · converted to WebP and resized.