How to Complete Your Cyprus Tax Return for 2025: A Practical Guide

THE DEADLINE

The deadline for the 2025 Cyprus individual income tax return and payment of the resulting tax without interest or monetary charges is 31 October 2026. Late filing can carry a monetary charge. The 2025 return is supported through the current Tax Department filing materials; from tax year 2026 onwards, individual returns move exclusively to Tax For All.

STEP 1: CONFIRM YOUR FILING AND RESIDENCE POSITION

Before entering figures, confirm whether you are required to file and whether you were Cyprus tax resident for 2025. Residence affects the scope of income that may need to be declared. Keep a day-count and any evidence relevant to your residence position.

STEP 2: GATHER THE INCOME RECORDS

Collect employment certificates, pension statements, self-employment information, rental records and details of interest, dividends and other foreign income. Where tax was paid abroad, keep the foreign tax certificates or statements needed to support any double-tax relief claim.

STEP 3: CLASSIFY PENSIONS CORRECTLY

Cyprus and foreign pensions should be entered under the correct treatment. Foreign pensions may be taxed together with other income or, where applicable, under the special foreign-pension method. For 2025 the historic special threshold differs from the €5,000 threshold that applies from 2026, so do not use the 2026 figure when completing the 2025 return.

STEP 4: REVIEW DEDUCTIONS, EXEMPTIONS AND RELIEFS

Check personal deductions, qualifying exemptions and any relief that applies to your facts. Employment exemptions, foreign-tax credits and other reliefs have conditions and should not be claimed simply because a description appears to fit.

STEP 5: RECONCILE BEFORE SUBMITTING

Compare the return against your underlying statements. Check that gross amounts, tax withheld and foreign-tax figures are consistent. Keep copies of the filed return, calculations and supporting evidence after submission.

WHAT CHANGES FROM TAX YEAR 2026

The Tax Department states that returns from tax year 2026 onwards will be submitted exclusively through Tax For All. The 2026 tax reform also introduced new personal income-tax bands, so the 2025 return should not be prepared using the 2026 bands.

SPEAK TO OUR CYPRUS LEGAL TEAM

Where the return is connected with relocation, residence, property, a Cyprus company or cross-border legal work, we can coordinate the legal workstream with the appropriate tax professional. Visit https://www.papacleovoulou.com/contact.

IMPORTANT

General information only. Tax filing and calculations should be checked against your individual circumstances and current Tax Department guidance.