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 inform you that the T.D.1 Form is now available for electronic submission through the TAXISnet system.
Who is affected?
This applies to:
- Employees;
- Pensioners; and
- Self-employed individuals who are not required to prepare audited financial statements.
Who is required to submit a Personal Income Tax Return?
For the 2025 tax year, individuals are required to submit an Income Tax Return if their annual gross income exceeds €19,500.
Key Update: Extension of the Filing Deadline
The Cyprus Council of Ministers has issued a Decree under the Assessment and Collection of Taxes Law (Extension of Deadline for Submission of Individual Tax Return and Payment of Tax Due for the Tax Year 2025), extending the deadline for:
- Submission of the Personal Income Tax Return for the 2025 tax year; and
- Payment of any tax due arising from that return,
to: 31 October 2026 at 23:59
What should taxpayers do?
Although the filing deadline has been extended, affected taxpayers are encouraged to continue gathering the necessary information and supporting documentation to ensure timely submission before the revised deadline.
How can SPL Audit assist you?
SPL Audit Cyprus can assist individuals with the preparation and submission of their T.D.1 Forms, ensuring compliance with the applicable filing requirements.
Should you wish to discuss the above or understand how these developments may affect your personal tax obligations, you may contact our Tax Department at SPL Audit Cyprus. We will be pleased to assist you in assessing your filing requirements and any actions that may be required. Contact us here.
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