2025 Personal Income Tax Return: Submission and Payment by 31 October 2026
The Tax Department has opened the 2025 Personal Income Tax Return on TAXISnet. Individuals whose gross income for 2025 exceeds €19,500 must submit their return and settle any tax due by 31 October 2026, without interest or penalties.
Key Points at a Glance
- What it is: the annual Personal Income Tax Return for tax year 2025, filed electronically through TAXISnet
- Who must file: employees, pensioners and self-employed individuals whose gross income for 2025 exceeds €19,500 (K.D.P. 52/2025)
- Deadline: submission of the return and payment of any tax due by 31 October 2026, without interest or penalties (K.D.P. 260/2026)
- Late filing penalty: a €150 administrative penalty for late submission
- Where: the TAXISnet portal at taxisnet.mof.gov.cy
Section 1 — Who Must Submit
Under Ministerial Council Decree K.D.P. 52/2025, the obligation to submit a Personal Income Tax Return for 2025 applies to employees, pensioners and self-employed individuals whose gross income for the year exceeds €19,500.
Filing Obligation — K.D.P. 52/2025
The obligation to file a 2025 Personal Income Tax Return applies to employees, pensioners and self-employed individuals whose gross income for 2025 exceeds €19,500.
The €19,500 test is applied to gross income, before allowances and deductions. An individual can therefore be required to file even where, after deductions, little or no tax is ultimately due.
The return is filed through TAXISnet, which now pre-populates certain information to make completion easier for most individuals.
Section 2 — Deadline for Submission and Payment
Under Ministerial Council Decree K.D.P. 260/2026, both the submission of the 2025 return and the payment of any income tax due must be completed by 31 October 2026 in order to avoid interest and penalties.
| Obligation | Deadline (no interest / penalty) |
|---|---|
| Submission of the 2025 Personal Income Tax Return | 31 October 2026 |
| Payment of any income tax due for 2025 | 31 October 2026 |
One Date for Both Filing and Payment
Submission and payment share the same 31 October 2026 deadline. Filing on time but paying late — or paying on time but filing late — still exposes you to charges. Treat both obligations as due together.
Section 3 — How to Submit
The return is filed electronically through the TAXISnet system at taxisnet.mof.gov.cy. The system pre-populates certain information — such as pension income, Social Insurance contributions and General Healthcare System (GeSY) deductions — to help streamline completion and reduce the administrative burden.
Guidance for completing and submitting the return is available on the Tax Department website at mof.gov.cy/tax, under the “TAXISnet – Individual Income Tax Return 2025” section.
Section 4 — Late Submission
Late submission of the 2025 return carries a €150 administrative penalty. Interest and additional charges may also apply to any tax paid after 31 October 2026.
Practical Note
The simplest way to avoid the €150 penalty and any interest is to gather your income and deduction evidence early and file well before the deadline, rather than at deadline week.
How We Can Help
We assist individuals with the preparation, review and electronic submission of their Personal Income Tax Return, and with calculating and settling any tax due before the deadline.
Contact us to review your position, or read more about our private client services.
Disclaimer
This page is general information rather than advice. It is based on Ministerial Council Decrees K.D.P. 52/2025 and K.D.P. 260/2026 and the relevant provisions of the Assessment and Collection of Taxes Law, as understood at the date of writing.
Specific positions, including individual filing obligations, should be confirmed against the primary legislation and each person’s particular circumstances. Readers should seek tailored advice before acting on the content of this article. Constantinos Markou & Co Ltd accepts no liability for any loss or damage arising from reliance on the information contained herein.
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