Further to our previous Tax Alert regarding the submission of the Personal Income Tax Return (“T.D.1 Form”) for the 2025 tax year, we would like to remind you that the T.D.1 Form is now available for electronic submission through the TAXISnet system.
Who is required to file?
For tax year 2025, you are required to submit a return if:
- You are a Cyprus tax resident and your gross annual income exceeds €19,500; or
- You are not a Cyprus tax resident and your gross annual income arising in Cyprus exceeds €19,500.
These filing criteria apply to tax year 2025. Different rules apply from tax year 2026 onwards.
Filing deadline and payment
The deadline to submit the return and pay any tax due is 31 October 2026.
Returns must be submitted electronically through TAXISnet system.
What should taxpayers do?
Please gather your income information and supporting documents in good time so that your return can
be prepared and submitted before the deadline.
Late Submission
Late submission of the 2025 T.D.1 Form is subject to a €150 monetary charge.
How can SPL assist you?
SPL Audit Cyprus can assist with the preparation and submission of your T.D.1 Form. Please contact
our Tax Department if you require assistance. Contact us here.
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