End of each month

  • 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