Date
|
Description
|
| End of each month (January - December) |
Payment of PAYE relating to employees' salaries for the previous month. |
| Payment of Special Defence Contribution and General Healthcare Contributions withheld on dividends or interest, or rent paid of Cyprus tax residents in the previous month. |
| Payment of tax withheld on payments to non-Cyprus tax residents of the previous month. |
| Payment of Social Insurance and General Healthcare Contributions relating to employees 'remuneration of the previous month. |
| 31 January |
Submission of the deemed dividend distribution form (if applicable) for the relevant tax year (e.g. for tax year 2019 the deemed dividend distribution form must be submitted by 31 January 2022). |
| 31 March |
Electronic submission of the Income Tax Return for the relevant tax year for companies and self-employed individuals who prepare audited financial statements (e.g. the income tax return for tax year 2020 should be submitted by 31 March 2022). |
| 30 April |
Payment of the first instalment of the premium tax for insurance companies (life business) for the running tax year. |
| 30 June |
Payment of Special Defence and General Healthcare Contribution for the first semester of the running tax year on rental income, dividend income or interest income from sources outside Cyprus or under self-assessment. |
| Payment to the Registrar of Companies of the €350 annual levy of the running tax year. |
| 31 July |
Electronic submission of the Employers' return for the previous tax year. |
| Submission of the running tax year’s provisional tax return and payment of the first instalment for both individuals and companies. |
| Payment via self-assessment of any tax balance for the previous tax year’s for physical persons who do not prepare audited financial statements. |
| Electronic submission of the previous tax year’s Income Tax Return for salaried individuals whose gross income exceeds €19.500. |
| 1 August |
Payment of the previous tax year’s tax balance via the self-assessment method for companies and self-employed individuals who prepare audited financial statements. |
| 31 August |
Payment of the second instalment of the premium tax for insurance companies (life business) for the running tax year. |
| 31 December |
Electronic submission of the previous tax year’s Income Tax Return for self-employed individuals who do not prepare audited financial statements, provided their income exceeds €19.500. |
| Payment of the previous tax year’s personal income tax under the self-assessment method by self-employed individuals not preparing audited financial statements. |
| Payment of the second and last instalment of the running year provisional tax and/or submission of the running year revised provisional tax return (if required). |
| Payment of Special Defence and General Healthcare Contribution for the second semester of the running year on rental income, dividend income or interest from sources outside Cyprus or under self-assessment. |
| Payment of the third and last instalment of the premium tax for insurance companies (life business) for the running tax year. |
