Cyprus Tax Deadlines 2027

Summarise this page 7 key points · 1 minute

What changed for 2027?From tax year 2026, every tax resident who is at least 25 and under 71 on 31 December must submit a return, even with no taxable income.
Before the end of 2026: deadlines still open31 October 2026: the extended deadline to file and pay 2025 returns (decree K.D.P.
The 2027 tax calendarThe quarterly social insurance and VAT dates follow the usual rule (the 10th day of the second month after the period); 2027-specific calendars haven't been published yet.
Deadlines for employees and pensionersFor most employees and pensioners, 2027 means one deadline: 31 July 2027.
Deadlines for the self-employedIf your income is not taxed at source, you estimate your 2027 taxable income and pay provisional tax in two equal instalments: 31 July 2027 and 31 December 2027.
Deadlines for landlords and investorsFrom 2026, rental income is no longer subject to Special Defence Contribution; it is taxed with your income and attracts GESY at 2.65% (Rightax).
What happens if you miss a deadline?Deadlines have been extended by decree in several recent years (for example, 2025 returns moved to 31 October 2026), but extensions are often announced only weeks before the deadline.

Quick answer

The key Cyprus tax deadline in 2027 is 31 July 2027: the date to file and pay the 2026 personal tax return (TD1) for employees, pensioners and self-employed people without audited accounts, and the first time every tax resident aged 25 to 70 must file, even with no income. The same day is the deadline for the 2027 provisional tax declaration and first instalment; the second instalment is due on 31 December 2027. Self-employed people also pay social insurance quarterly (around the 10th of February, May, August and November), and VAT-registered traders file VAT returns by the 10th of the second month after each quarter.

31 July 2027: file and pay the 2026 TD1 (no audited accounts), plus 2027 provisional tax declaration and 1st instalment.
From tax year 2026 every Cyprus tax resident aged 25 to 70 must file a return, even with no income.
Self-employed people with turnover above €120,000 who prepare audited accounts file their 2026 return by 31 January 2028.
Self-employed social insurance (16.6% in 2026) is paid quarterly, with GESY at 4% paid through income tax.
Late returns cost €150 (€300 after a further deadline); late tax adds 5%, another 5% after two months, and interest.

The big date for most expats in 2027 is 31 July 2027. By then employees, pensioners and self-employed people without audited accounts must file and pay their 2026 tax return (TD1), and for the first time every Cyprus tax resident aged 25 to 70 must file, even with no income. Self-employed people also have provisional tax on 31 July and 31 December, quarterly social insurance, and VAT if they are registered.

Below is the 2027 calendar, month by month, followed by who each deadline applies to and what happens if you miss one. The rules are those of the tax reform in force from 1 January 2026. As of 19 October 2026, no extension of any 2027 deadline had been announced.

What changed for 2027?

The 2026 tax reform changed three things that matter for next year's deadlines:

Everyone files. From tax year 2026, every tax resident who is at least 25 and under 71 on 31 December must submit a return, even with no taxable income. If you have never filed in Cyprus, your first return will be the 2026 one, due by 31 July 2027.
Fewer audits. Self-employed people with turnover and other gross income up to €120,000 (previously €70,000) no longer need audited accounts, so they file by 31 July instead of the later audited deadline.
Higher penalties. The fixed penalty for a late individual return rose from €100 to €150.

If you are not sure whether you are tax resident, see our guide to the 183-day and 60-day rules.

Before the end of 2026: deadlines still open

31 October 2026: the extended deadline to file and pay 2025 returns (decree K.D.P. 260/2026). If you missed it, file as soon as you can, as the €150 penalty applies.
30 November 2026: 2024 returns of taxpayers with audited accounts, and employers' 2025 TD7 returns (extended from 30 September).
31 December 2026: second provisional tax instalment for 2026.

The 2027 tax calendar

Date	What is due	Who
Monthly, by the end of the following month	Income tax (PAYE), social insurance and GESY deducted from wages	Employers, including self-employed people with staff
Monthly, by the 15th	VIES statements for supplies to other EU countries	VAT-registered businesses
31 January 2027	December 2026 payroll deductions (PAYE, social insurance, GESY)	Employers
10 February 2027	Social insurance for October–December 2026; VAT for quarters ending 31 December 2026	Self-employed; VAT-registered
10 May 2027	Social insurance for January–March 2027; VAT for quarters ending 31 March	Self-employed; VAT-registered
30 June 2027	Self-assessed GESY (2.65%) on rent, and Special Defence Contribution and GESY on foreign dividends and interest, for January–June	Landlords and investors
31 July 2027	2026 TD1 return and payment of any tax due	Employees, pensioners, residents aged 25–70 with no income, self-employed without audited accounts
31 July 2027	2027 provisional tax declaration, first instalment, and GESY on provisional self-employed income for January–June	Self-employed and others with income not taxed at source
10 August 2027	Social insurance for April–June; VAT for quarters ending 30 June	Self-employed; VAT-registered
10 November 2027	Social insurance for July–September; VAT for quarters ending 30 September	Self-employed; VAT-registered
31 December 2027	Second provisional tax instalment (last chance to revise the estimate); GESY on provisional income for July–December; GESY and SDC on rent, foreign dividends and interest for July–December	Self-employed, landlords, investors
31 December 2027	Registration deadline for residents aged 25+ with no income in 2026–2027	Residents not yet registered
31 January 2028	2026 TD1 return of self-employed people with audited accounts	Turnover above €120,000

The quarterly social insurance and VAT dates follow the usual rule (the 10th day of the second month after the period); 2027-specific calendars haven't been published yet. VAT dates depend on your own VAT quarters, which are not always calendar quarters, so check the periods on your registration.

Deadlines for employees and pensioners

For most employees and pensioners, 2027 means one deadline: 31 July 2027. Your employer deducts tax, social insurance and GESY monthly and gives you a certificate of earnings (TD63) after the year ends. You file the TD1 online, check the figures, claim allowances such as the new deduction of up to €2,000 for rent or mortgage interest on your main home, and pay any balance by 31 July. Our step-by-step guide to filing a tax return in Cyprus explains the portals (TAXISnet and Tax For All, which you access with CY Login).

Pensioners who chose the flat rate on foreign pension income claim it on the same return; see retiring in Cyprus.

Deadlines for the self-employed

Provisional tax

If your income is not taxed at source, you estimate your 2027 taxable income and pay provisional tax in two equal instalments: 31 July 2027 and 31 December 2027. You can revise the estimate up to 31 December. If your estimate turns out to be below 75% of your final taxable income, an extra charge of 10% applies to the difference, so do not underestimate on purpose.

Self-employed people paid social insurance at 16.6% of insurable earnings in 2026, up to a maximum of €68,904 a year. The 2027 rate and ceiling haven't been announced yet. Contributions are due quarterly, on the dates in the table above, and can be paid online through SISnet, which Social Insurance Services linked to CY Login in September 2026. Late contributions carry a surcharge of 3% for each month of delay.

GESY contributions for the self-employed are 4% of income and are paid alongside provisional tax, with the balance settled through your tax return. If you do not have a social insurance number yet, see how to get a social insurance number in Cyprus.

VAT

You must register for VAT once taxable supplies exceed €15,600 in the previous 12 months. Returns and payment are due by the 10th day of the second month after each VAT period. The Tax Department extended the Q1 2026 deadline to 20 May 2026 after a Tax For All outage, but such extensions are announced only at short notice.

Returns with audited accounts

If your turnover is above €120,000 and you prepare audited accounts, your 2026 return is due by 31 January 2028. It is not always clear whether any tax balance is also due then or earlier, so confirm the payment date with your accountant. Turnover between €120,000 and €200,000 can, in some cases, use a lighter review instead of an audit.

Deadlines for landlords and investors

From 2026, rental income is no longer subject to Special Defence Contribution; it is taxed with your income and attracts GESY at 2.65% (Rightax). If your tenant is an individual, you pay that GESY yourself for each half-year, by 30 June and 31 December. Company tenants deduct it at source. Interest earned by individuals is now subject to 17% SDC instead of income tax, and dividends to Cyprus-domiciled residents carry 5% SDC from 2026; SDC and GESY on foreign dividends and interest are paid on the same half-yearly dates. Non-doms are exempt from SDC; see our non-dom guide.

What happens if you miss a deadline?

Problem	Consequence (2026 rules)
Late individual tax return	€150 fixed penalty; €300 if you also miss a later deadline set by the Tax Commissioner
Tax paid late	5% surcharge, plus another 5% if still unpaid after two months
Interest on late tax	Public interest rate: 3.5% a year in 2026; the 2027 rate is usually set at the end of the year
Late social insurance	3% a month, capped at 27%
Late VAT return	€100 plus 10% additional tax and interest

Deadlines have been extended by decree in several recent years (for example, 2025 returns moved to 31 October 2026), but extensions are often announced only weeks before the deadline. Plan for the official date.

What to do next

Make sure you have a Cyprus tax number (TIN) and a CY Login account before spring 2027.
Put 31 July 2027 and 31 December 2027 in your calendar now, plus the quarterly social insurance dates if you are self-employed.
Keep receipts for rent or mortgage interest paid electronically, to claim the new deduction.
Read the 2026 tax reform explained, and if you are buying a home next year, our guide to getting a mortgage in Cyprus.

Frequently asked questions

When is the deadline for Cyprus tax returns in 2027?

31 July 2027 for 2026 income, for employees, pensioners and self-employed people who do not need audited accounts. Those with audited accounts have until 31 January 2028.

Do I have to file a tax return in Cyprus if I have no income?

From tax year 2026, yes, if you are a Cyprus tax resident aged at least 25 and under 71 on 31 December. The first such returns are due by 31 July 2027.

When do self-employed people pay provisional tax in Cyprus?

In two equal instalments, on 31 July and 31 December of the tax year. For 2027 that means 31 July 2027 and 31 December 2027.

When are social insurance contributions due for the self-employed?

Quarterly, by the 10th day of the second month after each quarter, which in 2027 is 10 February, 10 May, 10 August and 10 November, following the usual calendar.

What is the penalty for filing a tax return late in Cyprus?

€150 for an individual from 2026, or €300 if you also miss a later deadline set by the Tax Commissioner. Tax paid late carries a 5% surcharge, a further 5% after two months, and interest.

Will the 2027 deadlines be extended?

As of 19 October 2026 no extension for 2027 deadlines had been announced. Extensions have been granted by decree in recent years, but do not rely on one.

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