Practical
Your 2025 tax return is late. File by 30 November to avoid surcharges
The 31 October deadline has passed, but the tax department is giving individuals until the end of the month. The compliance certificate is the catch.
The ordinary deadline for the 2025 individual income tax return was 31 October. The tax department has decided not to charge interest or surcharges on returns filed and paid by the end of November, Tax Commissioner Sotiris Markides told Phileleftheros.
The concession has a limit. Anyone who files after 1 November is not considered tax compliant and cannot be issued a tax compliance certificate, Markides said. That matters if you need the certificate for a transaction that requires proof you are up to date. Filing in November removes the surcharge, not the compliance gap.
The late submission penalty is now €150, up from €100, under the tax reform that took effect on 1 January. This is the first year the higher figure applies, according to the commissioner.
Why the department is allowing it
Markides said the aim is compliance rather than punishment. The tax base has widened: the department expects 345,000 returns for the 2025 tax year, up from 245,000 in 2016. The extra month follows requests from organised groups and individual taxpayers.
There is also a systems reason. Because of the gradual move to the new TFA computer system, it may not be possible from 1 November 2026 to change a return’s status from “Final Submission” to “Temporary Receipt”, Markides said. That is a reason to check the return before you submit it, because you may not be able to switch it back afterwards.
What to do
File through TAXISnet, the Tax Department’s portal. The return is the personal income tax return for 2025. Payment must land by 30 November, not just the submission.
If you have already filed but not paid, the payment is still the part that matters for the surcharge. If you have not filed and you need a tax compliance certificate soon, filing in November will not solve the certificate problem, because the cut-off for compliance was 1 November.
The commissioner’s statements were reported by Phileleftheros. The €150 penalty is set out in Article 50A(a) of the Tax Assessment and Collection Law, as Deloitte’s Cyprus tax alert notes. Kypri has not seen a separate circular setting out the November concession, so treat the tax department’s own notice as the final word if one appears.
Sources (3)
- Phileleftheros, Late on your tax return? No surcharges until November 30, 19 October 2026 . Quotes Tax Commissioner Sotiris Markides.
- Deloitte Cyprus, 2025 Personal Income Tax Return due by 31 October 2026 . Confirms the €150 late submission penalty under Article 50A(a).
- Tax Department, TAXISnet