Economy · Republic of Cyprus · CYPRIVO
Cyprus extends 2025 PAYE annual-return deadline to 30 November
September 16, 2026 · 3 MIN READ · STORY 122
Employers have extra time to file, but late submissions can trigger penalties from €150 to €500.
What this report covers
The deadline and penalties concern taxpayers under the Republic of Cyprus system, not North Cyprus taxation.
Local context
The Cyprus Tax Department extended the deadline for employers' 2025 annual income-tax withholding and contributions return, commonly known as PAYE, through 30 November 2026. The measure is intended to support employer compliance.
Who this matters to
Returns filed after 30 November are late. The announced penalty is €150 for an individual; for a legal entity it is €500 when turnover or assets exceed €1 million, and €250 in other corporate cases. Employers should rely on the Tax Department's filing channel and their own records.
Source note
Official source ↗