Cyprus · Administrative guidance
Cyprus sets 30 November deadline for first-year Pillar Two filings and payments
On 27 October 2026, the Cyprus Tax Department announced 30 November 2026 as the final date for specified first-year Pillar Two submissions and top-up tax payments.
- Official document:
- Tax Department announcement of 27 October 2026 under Law 151(I)/2024
- Development date:
- 2026-10-27
The announcement concerns Cypriot constituent entities and joint ventures under Law 151(I)/2024 for the first fiscal year beginning between 31 December 2023 and 30 December 2024. It supplements the Department’s 15 June 2026 announcement.[1][2]
The listed submissions comprise returns on forms T.D.336 and T.D.335 (2026), notifications on T.D.332 and T.D.334 (2026), and communications on T.D.331 and T.D.333 (2026). Payment of top-up tax due is included in the same 30 November date.[1]
Where those submissions or payments were due earlier, the Department says statutory administrative penalties, interest or charges will not be imposed if the relevant filing or payment is completed by and including 30 November 2026. The relief is conditional on completion by that date; it does not waive the filing or payment itself.[1]
Groups should reconcile outstanding listed obligations for the covered first year, rather than treat the announcement as an extension for every accounting period. The notice does not establish that every group with a Cyprus presence has a payment liability.[1]
Official sources
- [1] Tax Department announcement: first-year obligations under Law 151(I)/2024
Cyprus Tax Department; original notice publicly reproduced by OEB · Document date: 2026-10-27
Complete one-page Greek original read as text and visually rendered: heading Law151(I)/2024, Cypriot entities/JVs and fiscal-year-start range; opening reference to15June announcement; four bullets listing six forms and payment; final conditional penalty/interest/charge relief; dated signature27October. Official gov.cy landing returned403; this is the reproduced Department notice, not OEB analysis. PDFsha256 6f0644e488ba90fe07072ec6c4015e9a3f43693727064b50dcd5cac38028fe60.
- [2] Law151(I)/2024 ensuring a global minimum level of taxation for multinational and large domestic groups in the Union
Republic of Cyprus Official Gazette; CyLaw reproduction · Document date: 2024-12-18
Gazette5019,18December2024, p795 title/section1; PDFpp64–65 sections47(notification framework) and48(tax return/payment framework) read. Used for underlying legal identity, not as proof the27October notice amends statutory wording. No universal prior deadline extracted.