A further extension for employers
The Cyprus Tax Department announced on 16 September 2026 that the annual employer income tax withholding and contributions return for the 2025 tax year is extended to 30 November 2026. This replaces the earlier 30 September deadline. The extension concerns the annual 2025 return; it should not be applied to unrelated returns or payments.
Why the update matters to overseas owners
If your Cyprus company has employer reporting obligations, confirm that its payroll provider has recorded the revised deadline. An overseas management team should request a clear filing status rather than assume that the return was completed with the routine monthly payroll work.
Prepare the return and the access
Tax For All provides an employer withholding return guide and a formal process for appointing a tax representative. We recommend checking the company’s access and the representative’s authorisation before submission is due. Recovering access or resolving an authorisation problem can take time.
Reconcile before submitting
Ask the payroll provider to compare the annual figures with the underlying payroll records, relevant monthly declarations and payment records. Investigate differences in employee identifiers, remuneration or withheld amounts before submitting the annual return. Keep the final return and the submission confirmation with the company’s records.
Contact Credora
Contact Credora Management Ltd to coordinate the administrative information and adviser communications needed for your employer compliance review. The extended date provides an opportunity to complete the exercise in good time.
Sources
- Tax Department announcement extending the deadline to 30 November 2026
- TFA employer withholding return guide
- TFA tax representative guide
General information as at 12 October 2026. This article is not individual tax or legal advice. The treatment of a particular company or transaction depends on its circumstances.