Extension of Deadline for Filing of Corporation and Income Tax Return for 2023

Further to our previous newsfeed on this, on 17 June 2025 the Cyprus Tax Department announced that the deadline for submission of the Corporation Tax Return for 2023 as well as of the Income Tax Return for the same year, for individuals with an obligation to prepare audited financial statements, without an obligation to prepare and submit a Summary Information Table (SIT) is extended until 30 November 2025. The same deadline also applies for companies and individuals (with an obligation to prepare audited financial statements) who are obliged to prepare an SIT.

For submissions after 30 November 2025, a fixed penalty of €100 will apply.