Filing of the 2025 Personal Income Tax Return Has Begun
The Cyprus Tax Department has announced the start of filing for the Personal Income Tax Return for the 2025 tax year through the TAXISnet system. The filing obligation applies to employees, pensioners, and self-employed individuals whose gross income for 2025 exceeds €19,500.
What Is a Personal Income Tax Return
A personal income tax return is a mandatory tax filing in which you report your income, tax liabilities, and the data required to calculate the tax due. In Cyprus, it is submitted through the online TAXISnet system.
For individuals, this means you not only need to check your total income for 2025, but also prepare your data in advance to avoid errors and delays during filing.
Who Is Required to File a Return
The following are required to file a return for the 2025 tax year:
- employees;
- pensioners;
- self-employed individuals.
The condition for this obligation is a gross income for 2025 exceeding €19,500. If your income is below this threshold, the filing obligation under this rule does not apply.
Filing and Tax Payment Deadline
The deadline for filing the return and paying the tax due without the imposition of interest or financial penalties is 31 October 2026.
This means it's best not to leave your return until the last minute. The earlier your data is prepared, the lower the risk of technical errors, rushing, and missing the deadline.
Penalty for Late Filing
If the income tax return for the 2025 tax year is filed late, a financial penalty of €150 applies.
This penalty is imposed under Article 50A(a) of the Assessment and Collection of Taxes Law. That's why it's important not only to file the return, but to do it on time.
Where to File the Return
The return is filed through the TAXISnet system. The Tax Department has also published informational materials on completing and submitting the return on its official website, in the section dedicated to TAXISnet and the 2025 personal income tax return.
For those filing for the first time or unsure about completing certain fields, it's helpful to review the instructions in advance and prepare all necessary documents.
What Data to Prepare in Advance
Before filing your return, you'll typically need to check and gather:
- income data for 2025;
- information about your employer or income source;
- details of pension payments;
- self-employment data, if applicable;
- documents confirming income and deductions.
Preparing in advance helps you complete the return faster and reduces the risk of errors.
Frequently Asked Questions
Who is required to file a return for 2025 in Cyprus?
Employees, pensioners, and self-employed individuals, if their gross income for 2025 exceeds €19,500.
What is the filing deadline?
The deadline is 31 October 2026.
What is the penalty for late filing?
The penalty for late filing is €150.
Where is the return filed?
The return is filed through the TAXISnet system at https://taxisnet.mof.gov.cy.
Do I need to pay the tax together with filing the return?
Yes, the tax due must be paid no later than 31 October 2026 to avoid interest and penalties.
Where can I find instructions for completing the return?
Informational materials on completing and submitting the return are available on the Tax Department's website at www.mof.gov.cy/tax in the "TAXISnet — Personal Income Tax Return 2025" section.
Conclusion
Filing of the Personal Income Tax Return for the 2025 tax year has begun in Cyprus. The obligation applies to individuals with a gross income above €19,500, and the deadline for filing and paying the tax is 31 October 2026.
To avoid the €150 penalty, it's important not to delay preparation and to file your return on time through TAXISnet.
