Cyprus T.D.7 Deadlines for 2026 (Employer Return for Withheld Tax and Contributions)

Here is everything you need to know about the Cyprus T.D.7 deadlines for 2026, as announced by the Tax Department on 26 January 2026.

Who must file Cyprus T.D.7 in 2026 (monthly/annual)

In general, only employers who withhold contributions on behalf of their employees (i.e. PAYE, GESY) via TFA. Here's the breakdown:

Filer Type	When the obligation is triggered:	Monthly Filings	Annual Filing	Notes
Full Filer	Any withheld contributions on behalf of employee i.e. PAYE (Income Tax on salary) GESY on salary GESY paid by the employer for employee	Yes	Yes	Include employees without any withholding contributions in the: monthly return or in the last monthly return in December
Minimal Filer	Remuneration paid, but zero withholdings payable	Yes (at least 1)	Yes	For directors/employees with no PAYE/GHS due.
No Filing Obligation	No remuneration OR no withholdings	No	No	Common for holding companies.

Deadlines table

Declaration	Period	Deadline
Monthly	Jul–Dec 2025	31 Mar 2026
Annual	2024 full year	31 Mar 2026
Annual	2025 full year	30 Sep 2026 (extended as announced on 10 Apr 2026)

Contact Ledgerro for TFA setup and payroll review to ensure your business stays compliant and avoids costly errors. Our team specializes in Cyprus payroll and beyond, providing tailored advice to Companies and freelancers navigating the evolving tax landscape.