The Cyprus Tax Department has announced an extension to the deadline for the electronic filing of the Annual Withholding Taxes and Contributions (Employer’s) Return (Form TD.7) for the tax year 2025.
📅 Under the revised deadline, taxpayers will have until 30 November 2026 to complete and submit the relevant Form TD.7 electronically.
Please be advised that submissions made after the revised deadline will be considered overdue and may incur monetary penalties under the provisions of the Assessment and Collection of Taxes Law.
The penalties applicable to late submissions are as follows:
- Individuals (natural persons): €150
- Companies/legal entities with annual turnover or assets exceeding €1,000,000: €500
- Other companies/legal entities: €250