PAYE (Pay as you earn) deducted from employees’ salaries for the preceding month
Payment of special contribution for defense contribution deducted from dividends, interest or rent paid to a Cyprus tax resident in the preceding month
Payment of tax withheld in the preceding month on payments to non-Cyprus resident
31 January
Submission and payment of special contribution for defense on deemed dividend distribution for the tax year 2015
31 March
Electronic submission of 2016 corporation tax returns for accounting periods ending 31 December 2016
Electronic submission of 2016 income tax returns for individuals preparing audited accounts for accounting periods ending 31 December 2016
30 April
Non-electronic submission of personal tax returns for year 2017 by salaried individuals whose incomes do not include income from a trade/ business, rents, dividends, interest, royalties nor income relating to trading goodwill
Payment of first installment for 2018 of premium tax for life insurance companies
30 June
Non-electronic submission of personal tax return for year 2017 by individuals that do not prepare audited accounts but whose incomes include income from a trade/ business, rents, dividends, interest, royalties nor income relating to trading goodwill
Payment of tax balance for 2017 through self-assessment by individuals who do not prepare audited accounts
Payment of special contribution for defense in relation to rents for the first half of 2018, if not withheld at source by the tenant, and on dividends or interest from sources outside Cyprus.
31 July
Electronic submission of employers’ return for 2017
Submission of provisional tax assessment for 2018 and payment of the first instalment
Electronic submission personal tax returns for year 2017 by salaried individuals whose incomes do not include income from a trade/ business, rents, dividends, interest, royalties nor income relating to trading goodwill
1 August
Payment of 2017 tax balance through self-assessment by individuals and companies preparing audited accounts
31 August
Payment of second installment for 2018 of premium tax for life insurance companies
30 September
Electronic submission of personal tax return for year 2017 by individuals who do not prepare audited accounts but whose incomes include income from a trade/ business, rents, dividends, interest, royalties nor income relating to trading goodwill
31 December
Payment of the second instalment of 2018 provisional tax
Payment of special contribution for defence in relation to rents for the second half of 2018, if not withheld at source by the tenant, and on dividends or interest from sources outside Cyprus.
Payment of third installment for 2018 of premium tax for life insurance companies
