Deadlines for Submitting Tax Declarations for Landlords in Cyprus in 2025

Tax reporting is an essential part of managing rental property income in Cyprus. Landlords earning income from residential or commercial rentals must follow specific deadlines for filing tax returns and paying taxes. Missing these deadlines can result in penalties and interest charges.

1. Main filing deadline
For individual landlords, the income tax declaration must be submitted by July 31 of the year following the tax period.
For example, the deadline for the 2024 tax year is July 31, 2025.

2. Extended deadline without penalties
For the 2024 tax year, the deadline has been extended to October 15, 2025, without any penalties. After this date, fines and late payment interest will apply.

3. Audited financial statements
If the landlord is required to submit audited financial statements (usually when annual income exceeds €70,000), the tax return must be filed by March 31 of the following year, and the tax must be paid by March 1.

4. For companies and legal entities
Legal entities are required to file Interim Tax Returns and make two provisional tax payments each year:
• The first payment - by July 31
• The second payment - by December 31

5. Income below €19,500
If the annual rental income does not exceed €19,500, individuals are exempt from submitting a tax return. However, if this threshold is exceeded, filing a declaration becomes mandatory.

In summary, most individual landlords in Cyprus file their tax declarations by July 31 (or by October 15 if the extension applies), while companies and high-income earners must meet additional deadlines and audit requirements.

If you rent out property in Cyprus and want to accurately calculate your tax obligations, the experts at Cyprus Realty Center can help you understand the deadlines, optimize your declaration, and prepare an accurate financial report.