Cyprus Tax Return Filing 2026 — TD1, Self-Employed & SDC Deadlines

Missing a Cyprus tax deadline triggers automatic penalties and interest. Here are every personal income-tax and Special Defence Contribution (SDC) date you need to know for the 2025 tax year (which you file in 2026).

Personal income tax (TD1) — employees and pensioners

Cyprus tax residents with gross income above €19,500 must file a TD1 return. For income earned in 2025, the statutory deadline through Taxisnet is 31 July 2026. Under Decree No. 260/2026 this has been extended to 31 October 2026 for individuals who are not self-employed and who are not required to prepare audited or reviewed financial statements. There is no paper option for most taxpayers — filings must go through Taxisnet.

Self-employed without audited accounts

Self-employed individuals whose turnover is below the audit threshold file the TD1-Self-Employed return by 31 July 2026 for 2025 income, alongside their final tax payment.

Self-employed with audited accounts

If your turnover exceeds €70,000 you need audited financial statements. The return (TD1A) is due by 31 March 2027 for 2025 income — but provisional tax instalments are still due during 2026.

Provisional tax for 2026

Anyone with non-PAYE income (self-employed, rentals, dividends taxed under SDC) must pay provisional tax in two equal instalments:

• 31 July 2026 — first instalment
• 31 December 2026 — second instalment

If your final 2026 tax exceeds 75% of the provisional declaration, an additional 10% surcharge applies on the underpayment.

SDC self-assessment — rents, dividends, interest

Special Defence Contribution on rental income, foreign dividends, and bank interest is paid in two self-assessment rounds each year:

• 30 June 2026 — SDC and GHS on income from 1 January to 30 June 2026
• 31 December 2026 — SDC and GHS on income from 1 July to 31 December 2026

Tenants who are companies or partnerships withhold SDC at source. If your tenant is an individual, you self-assess and pay these amounts personally.

Capital gains tax

CGT on the sale of Cyprus immovable property is due within 30 days of the disposal date. Late payment attracts interest plus a 5% penalty.

Penalties for late filing and payment

• €100 fixed penalty for a late TD1 return
• 5% surcharge on tax paid after the statutory deadline
• Additional 5% after two months overdue
• Interest at the official rate (currently 5.25% p.a.) on overdue tax

Don't risk a missed deadline

We submit your Cyprus TD1 return through Taxisnet from €30, with a licensed advisor review and same-week filing. Start your return today and we'll handle the deadline pressure for you.