Deadline for Submission of Employer’s Tax Declarations – Annual TD7 Declaration 2024 & Monthly TD7 Declarations 2025

The deadline for submitting the Employer’s Annual Tax Return for 2024 (Annual Form TD7) and the Monthly Withholding Tax and Contributions Declarations (Monthly Form TD7) for 2025 (Monthly Form TD7), covering the period from 1 January 2025 to 30 November 2025, is 31 December 2025, while the Monthly TD7 Return for December 2025 must be submitted by 31 January 2026.

As a reminder, all employers are now required to prepare and submit Monthly Withholding Tax and Contributions Declarations (Monthly Form TD7) through the TAX FOR ALL (TFA) online platform and to settle the related PAYE and other relevant obligations through the submission of the monthly TD7s.

The Tax Department has also announced that each employee is required to have a Tax Identification Number (TIN) disclosed on each monthly Form TD7 from the year 2025 onwards.

For employees and/or officials (Directors/Secretaries) without withholdings payable to the Department of Taxation, there is an obligation to submit:

• At least one (1) Monthly TD7 with the annual amounts; and

• The Annual Return TD7.

For the year 2025 and in order to accept the submission to the TFA of the Annual Withholding Tax and Employer Contributions Return, each employee and/or company office, such as Directors/Secretaries (with or without withholding and/or employer contributions) must have been declared in at least one (1) Monthly Return.

The Tax Department, through the TFA Portal, has made available a range of useful resources to support the submission of the 2025 Monthly TD7 Forms, including:

• Excel Files for Conversion to XML – I.T. withheld by Employers Excel Files for Conversion to XML – - Tax For All - Gov.cy

• Συχνές Ερωτήσεις Δηλώσεων Παρακράτησης Φ.Ε. και Εισφορών (PAYE) - Tax For All - Gov.cy

• Documents - Tax For All - Gov.cy