Personal Income Tax Return (I.R. 1) for 2025 – submission deadline and interest-free payment period
19 October 2026
The Tax Department has announced that, under a Decree of the Council of Ministers (Κ.Δ.Π. 260/2026), the deadline for submitting the Personal Income Tax Return (TD1) for individuals not required to submit audited accounts, for the tax year 2025, and for paying the tax due without interest or monetary charges, is 31 October 2026.
In addition, by decision of the Commissioner of Taxation under articles 39(8), 50A(a) and 50A(e) of the Assessment and Collection of Taxes Law (No. 4/1978), as amended, no interest or monetary charges will be imposed provided that the return is submitted and the corresponding taxes and contributions are paid by 30 November 2026.
Important note on amendments
Because of the gradual migration to the Tax Department's new TFA system, from 1 November 2026 it may no longer be possible to revert a return from "Final Submission" to "Temporary Receipt" status. In practice, this means that a return which has been finally submitted may not be reopened for correction after that date. We therefore recommend that returns are reviewed carefully before final submission, and that any amendments to returns already submitted are made before the end of October.
How we can help
If you have not yet submitted your 2025 return, or would like us to review it before final submission, please contact our team as soon as possible so that we can complete the work within the deadline.
Source: Tax Department announcement dated 19 October 2026.