Cyprus Extends 2025 Annual PAYE Return Deadline to 30 November 2026

The Cyprus Tax Department has announced a further extension to the filing deadline for the 2025 Annual Employer’s Return for Income Tax Withholding and Contributions (PAYE).

The new deadline is 30 November 2026, replacing the previously announced deadline of 30 September 2026. The extension gives Cyprus employers additional time to complete their annual payroll reporting and reconcile the information submitted through the Tax For All (TFA) system.

Employers should nevertheless use the additional period to review their 2025 payroll records and complete any outstanding reconciliations. Returns submitted after 30 November 2026 will be considered late and may be subject to the applicable monetary charge.

New Deadline for the 2025 Annual Employer’s PAYE Return

The deadline for submitting the 2025 Annual Employer’s Return, commonly referred to as Form T.D.7, has been extended to 30 November 2026.

The Annual Employer’s Return is submitted electronically through the Tax For All (TFA) platform and reports employment-related information for the relevant tax year, including remuneration and amounts connected with PAYE Income Tax and GeSY contributions.

The 2025 annual return should be consistent with the payroll records and Monthly Payroll Returns submitted for the same tax year.

Employers looking for a detailed overview of the filing requirements can refer to our guide on Cyprus Annual Employer’s Return 2025 and 2026: Form T.D.7 Deadlines and Filing Requirements.

Who Is Affected by the Extended PAYE Deadline?

The extension is relevant to Cyprus employers that are required to submit the Annual Employer’s Return for the 2025 tax year.

From 2025 onwards, Cyprus payroll reporting operates through a combination of monthly PAYE declarations and the annual employer return. Employers that withhold and pay Income Tax under PAYE and/or relevant employee or employer GeSY contributions are generally required to submit the applicable Monthly Payroll Returns in addition to the annual declaration.

Where remuneration has been paid but no Income Tax or GeSY amount has been withheld, reporting requirements may still apply. The Tax Department’s guidance provides that employees for whom no withholding was made should generally be included in at least one monthly declaration to allow the information to be properly reconciled with the annual return.

Companies that had no employees receiving remuneration during 2025 are treated differently under the Tax Department’s guidance and may not have a PAYE filing obligation for that year.

For further information on the monthly requirements, see our guide to Cyprus Monthly TD7 PAYE Declarations via Tax For All.

Late Filing Charges After 30 November 2026

The Tax Department has confirmed that a 2025 Annual PAYE Return submitted after 30 November 2026 will be considered late.

Under Article 50A(a) of the Assessment and Collection of Taxes Law, the applicable monetary charge for failure to submit a required return or information within the prescribed deadline depends on the taxpayer.

Taxpayer	Monetary Charge
Individual	€150
Legal person with turnover or assets above €1 million	€500
Other legal person	€250

The revised charges form part of the changes introduced to Cyprus tax administration rules from 2026.

Employers should therefore treat 30 November 2026 as the final filing date and avoid using the extension as a reason to postpone the reconciliation process until the end of November.

Does the Extension Apply to Monthly PAYE Returns?

No. The announced extension concerns the 2025 Annual Employer’s Return. It should not be interpreted as a general extension of monthly PAYE filing or payment obligations.

Monthly PAYE reporting and the annual employer declaration are separate compliance requirements. The annual return brings together the relevant payroll information for the tax year and should reconcile with the amounts reported through the monthly process.

This distinction is particularly important following the introduction of mandatory monthly PAYE declarations through Tax For All from the 2025 tax year onwards.

What Should Cyprus Employers Do Before 30 November?

The additional time provides an opportunity to review the completeness and accuracy of the 2025 payroll position before filing.

Employers should confirm that all employees and remunerated company officers have been properly recorded, annual gross remuneration corresponds with payroll records, and PAYE and GeSY amounts are consistent with the relevant monthly declarations and payments. Any missing or incorrect Monthly Payroll Returns should also be reviewed before the annual declaration is finalised.

Employee information, Tax Identification Numbers and other payroll data required through TFA should also be checked in advance. Identifying discrepancies before submission can reduce the risk of having to correct both monthly and annual declarations at a later stage.

How IBCCS TAX Can Assist with PAYE and Payroll Compliance in Cyprus

IBCCS TAX supports Cyprus companies and international businesses with local operations in meeting their ongoing payroll, accounting and tax compliance obligations.

Our team can assist with payroll preparation, PAYE and GeSY reporting, reconciliation of monthly payroll declarations, preparation and submission of the Annual Employer’s Return through Tax For All, and the review of payroll records where inconsistencies or outstanding filings need to be addressed.

Businesses looking to outsource the wider payroll process can also use our Payroll Preparation Services in Cyprus, covering payroll calculations, statutory reporting and ongoing employer compliance. Our broader Accounting Services in Cyprus support companies with bookkeeping, financial reporting and recurring tax and compliance obligations.

Prepare the 2025 Annual PAYE Return Before the New Deadline

The extension to 30 November 2026 provides Cyprus employers with additional time to complete the 2025 Annual Employer’s Return, but businesses should use this period to finalise the necessary payroll reconciliations rather than leave the process until the final days.

Employers with outstanding Monthly Payroll Returns, discrepancies between payroll records and TFA, or uncertainty regarding their filing obligations should review their position before submitting the annual return.

Contact IBCCS TAX for assistance with the 2025 Annual Employer’s Return, PAYE declarations, payroll preparation or wider accounting and compliance services in Cyprus.