2nd Extension of Deadline for 2024 Personal Income Tax Returns and Final Tax Payment
We would like to inform you that the Tax Department on the 30rd of September 2025, has announced that the deadline for the electronic submission of the 2024 Personal Income Tax return (TD1) for employees, pensioners, and self-employed individuals who do not prepare audited financial statements, as well as the payment of the final tax due through self-assessment for the tax year 2024, has been extended until 15 October 2025.
This extension applies without the imposition of any administrative penalties or additional charges.
Obligation to submit an Income Tax Return
Please note that the obligation to submit a personal income tax return for the tax year 2024 applies to employees, pensioners, and self-employed persons without audited financial statements whose gross total income exceeds €19,500.
After 15 October 2025, any late submission of the tax return and/or late payment of tax will be considered overdue and subject to:
- An administrative penalty of €100,
- An additional tax of 5%,
- A further charge of 5%, and
- Statutory interest until full settlement of the outstanding amounts.
How can we help?
Our Tax Team is available to assist you with the preparation and submission of your 2024 Income Tax Return, as well as with the settlement of any resulting tax liabilities. Contact us here.