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Tax Calendar

The below dates are the deadlines regarding submissions of tax forms and execution of various payments. Please have in mind however that these deadlines may be extended by the relevant authorities so make sure you double check the announcements issued by the Cyprus Tax Department.

DEADLINE
DESCRIPTION
End of following month

  • Payment of tax deducted from employees emoluments (PAYE) during the previous month – form: T.D.61

  • SI and GHS: Payment of social insurance and General Healthcare System contributions deducted from employees emoluments – forms: T.D.603, T.D.602, T.D.614

  • Payment of tax withheld on payments to non-Cyprus residents – form: T.D.11

31 January

  • Submission of declaration of deemed dividend distribution for the year ended 31 December two years ago – form: T.D.623

31 March

  • Electronic submission of income tax return for the year prior to the previous year by companies– forms: T.D.4, 

  • Electronic submission of income tax return for the year prior to the previous year by individuals preparing audited financial statements – forms: T.D.1

31 May

  • Electronic submission of employers return for the previous year – form: T.D.7

30 June

  • SDC and GHS: Payment of SDC and GHS for the first six months on dividend or interest income from sources outside Cyprus, and on rental income if such tax is not withheld at source by tenant as self-assessment - form: T.D.601.

31 July

  • Electronic submission of personal income tax return and payment of any outstanding tax for the previous year by employees and pensioners – form: T.D.1

  • Electronic submission of personal income tax return and payment of any outstanding tax for the previous year by self-employed individuals who do not submit audited accounts but are obliged to issue invoices, receipts, etc. – form: T.D.1

  • Submission of the provisional tax return and payment of the first instalment of the temporary tax for the current year – form: T.D.6.

01 August

  • Payment of the final tax liability for the previous year using the self-assessment method by companies and individuals preparing audited financial statements – form: T.D.158

31 December

  • Payment of the second and last instalment of provisional tax for current year by individuals and companies

  • SDC and GHS: Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the last six months of the current year on dividend or interest income from sources outside Cyprus, and on rental income if such tax is not withheld at source by tenant (Form T.D 601) as self-assessment.

  • Submission of revised temporary tax assessment for the current year, if considered necessary – form: T.D.6

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