Cyprus PAYE 2025 Annual Return Deadline Extended to 30 November 2026
Last reviewed: 24 September 2026.
The Cyprus Tax Department has extended the deadline for the 2025 Annual PAYE Return from 30 September to 30 November 2026. The extension applies to the annual employer return only. It does not postpone monthly PAYE payments, social-insurance obligations or separate individual income-tax filing deadlines.
What changed?
Employers now have until 30 November 2026 to submit the Annual Return of Income Tax Withheld and Contributions for 2025 through Tax For All. A return submitted after the extended deadline is late and may attract the statutory charge under section 50A(a).
Who is affected?
The change affects Cyprus employers and the accountants, payroll administrators or authorised representatives responsible for preparing and submitting the 2025 annual PAYE return.
What employers should do before filing
Reconcile the annual figures against the monthly TD7 returns and payment records.
Verify each employee’s Cyprus Tax Identification Number and personal details.
Check payroll totals, taxable benefits, deductions and contributions for consistency.
Resolve omissions or discrepancies before final submission.
Retain the final return, supporting reconciliation and Tax For All submission confirmation.
What the extension does not cover
The new date does not extend monthly PAYE payment deadlines, social-insurance deadlines or the separate deadline applying to an individual income-tax return. Employers should therefore keep their normal monthly compliance calendar unchanged.
For the separate individual filing process, see How to Complete Your Cyprus Tax Return for 2025.
How we can assist
Cyprus Law Chambers can arrange a focused tax consultation and coordinate the preparation and completion of the return with our affiliated independent tax firm. This may include reviewing the information and documents required, identifying legal or employment issues affecting the filing, and coordinating the submission timetable.
Tax calculations and the filing engagement remain subject to the independent tax firm’s review, professional terms and responsibility. Contact Cyprus Law Chambers to arrange a consultation.
Frequently asked questions
What is the new deadline for the 2025 Annual PAYE Return?
The extended deadline is 30 November 2026.
Does the extension apply to monthly PAYE payments?
No. It concerns the 2025 annual employer return only. Monthly PAYE and contribution obligations continue under their existing timetable.
Does it extend the deadline for an individual tax return?
No. The Annual PAYE Return is an employer filing and is distinct from an individual income-tax return.
Can Cyprus Law Chambers help with completion of the return?
Yes. We can arrange a consultation and coordinate the relevant legal, documentary and filing work with our affiliated independent tax firm.
Official guidance and further reading
Cyprus Tax Department announcement on the extended deadline.
Tax For All guide for completing employer withholding returns.
Cyprus Law Chambers Tax Essentials 2026 hub.
This publication is for general information only and does not constitute legal, tax or accounting advice. Advice should be obtained on the facts of the particular employer and filing.
