Deadlines for Submitting Tax Declarations for Landlords in Cyprus in 2025

Published: 08/11/2025

Tax reporting is an integral component of income-generating real estate management in Cyprus. For property owners earning rental income from residential or commercial premises, the Tax Department enforces explicit statutory filing deadlines and payment schedules. Failure to adhere to these timelines triggers statutory penalties, interest, and compliance surcharges.

1. Standard Statutory Filing Deadline

For individual property owners receiving rental income, the personal tax return (Form TD1) must be submitted via the Taxisnet portal by July 31 of the year following the relevant tax assessment period.
For example, the reporting deadline for the 2024 tax year is July 31, 2025.

2. Statutory Extensions Without Penalty

For the 2024 tax return submission, an official administrative extension was granted until October 15, 2025, exempt from late-filing surcharges. Beyond this date, statutory interest and fixed late penalties are strictly applied.

3. Audited Financial Statements Requirement

Where an individual landlord is legally required to submit audited financial accounts (triggered when gross business or rental revenues exceed €70,000 annually), the electronic return deadline extends to March 31 of the following subsequent year, while the final tax liability settlement must be completed by March 1.

4. Corporate Property Entities and Holding Companies

Corporate landlords must submit Provisional / Interim Tax Returns and remit their provisional corporate income tax in two equal installments:

First tranche installment - by July 31
Second tranche installment - by December 31

5. Tax Exemption Threshold Below €19,500

If an individual's total annual worldwide taxable income (including rental income) does not exceed €19,500, the individual is legally exempt from the statutory requirement to submit a personal tax return. Once aggregate income crosses this statutory threshold, registration and tax filing become mandatory.

In summary, the vast majority of individual landlords file their annual tax declarations by July 31 (or by October 15 under formal extensions), while corporate holding entities and high-income investors must align with separate provisional deadlines and statutory audit requirements.

If you lease property in Cyprus and seek to structure your statutory tax liabilities with precision, the advisory team at Cyprus Realty Center provides comprehensive assistance to ensure timely compliance, optimize allowable expense deductions, and prepare accurate fiscal declarations.