End of every month

Payment of tax withheld from employees’ salaries (PAYE) during the previous month

Payment of defence contribution withheld from dividends or interest payments (by legal entities), paid to Cyprus tax residents in the previous month.

Payment of tax withheld on payments made to non-tax residents during the previous month

31st January

Submission of declaration / payment of deemed dividend distribution relating to profits of Year 2022.

28 February

Submission of 2022 Corporate Tax Return (TD4) for companies having obligation to submit (SIT) Summary Information Table for related party transactions.

Submission of the 2023 corporation tax return (TD4) for companies not having obligaion to submiit Summary Information Table for related party transactions.

Electronic submission of 2023 income tax return by individuals having audited financial statements, without obligation to submit Summary Information Table for related party transactions.

31st May

Electronic submission of employer's return (TD7) for total salaries paid and taxes / contributions withheld during the previous year.

30th June 

Payment of defence tax for the first half of 2025 on rents (whether withheld at source or not) 

Payment of defence tax for the first half of 2025 on dividends and interest originating outside Cyprus

31st July

Submission of current year provisional tax return and payment of the first instalment.

Electronic submission of 2024 personal income tax return.

Payment of 2024 personal income tax under self-assessment for salaried individuals and trading individuals who are not obliged to submit audited financial statements.

 1st  August 

Payment by companies of previous year final corporation tax using the self-assessment method.

Payment of previous year personal income tax using the self-assessment method for self-employed individuals having audited financial statements.

30th November

Submission of the 2023 corporation tax return (TD4) for companies with obligaion to submiit Summary Information Table for related party transactions.

Electronic submission of 2023 income tax return by individuals having audited financial statements, with obligation to submit Summary Information Table for related party transactions.

31st  December

Payment of the second instalment of current year provisional tax

Payment of special defence contribution for the second half of the current year on rents (whether withheld at source or not) and on dividends or interest from sources outside Cyprus.