Extension to the filing date of the Individuals’ 2022 Tax Return and payment date of the relevant due tax

The Cyprus Tax Department has recently announced that, pursuant to a Decree of the Council of Ministers published on 9 June 2023 (ΚΔΠ 183/2023), the deadline to file an Individual’s Tax Return (with the exception of self-employed individuals who prepare audited financial statements) for the Tax Year 2022, and the payment date of the relevant due tax as per the return, is extended to 2 October 2023.  Self-employed persons, employees, and pensioners, whose total gross income for the year 2022 does not exceed €19.500, are exempt from the obligation to file an Individuals’ 2022 Tax Return (T.D.1).

More information on the announcements can be viewed in here.

Please contact our Tax Planning and Advanced Business Structuring department who can assist you with any queries arising from either announcement.

 

 

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