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Taxes
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Due Date
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PAYE deducted from employees’ salaries for the previous month.
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End of each month
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Tax withheld on payments made to non-Cyprus tax residents for the previous month.
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End of each month
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Defence contribution and General Health Scheme contribution deducted from dividends, interest or rent paid for the previous month.
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End of each month
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Submission of the deemed dividend distribution declaration and payment of the respective Defence contribution and General Health Scheme contribution for the tax year 2021.
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31 January
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Electronic submission of 2022 income tax returns for individuals and companies preparing audited accounts.
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31 March
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Payment of provisional tax by insurance companies (life business) for the first four months of 2024.
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30 April
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Electronic submission of employers’ return and employees’ details for 2023.
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31 May
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Payment of special contribution for defence and General Health Scheme contribution in relation to rents, dividends or interests from sources outside Cyprus for the first half of 2024.
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30 June
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Submission of provisional tax assessment for 2024 and payment of the first installment.
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31 July |
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Electronic submission of personal tax returns for 2023 by individuals and payment of tax balance.
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31 July |
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Payment of 2023 tax balance through self assessment by individuals and companies preparing audited accounts.
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1 August
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Payment of provisional tax by insurance companies (life business) for the second four months of 2024.
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31 August
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Submission of the 2024 Revised Provisional Tax returns and payment of the second instalment of 2024 provisional tax.
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31 December
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Payment of special contribution for defence and General Health Scheme contribution in relation to rents, dividends or interest from sources outside Cyprus for the second half of 2024.
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31 December |
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Payment of provisional tax by insurance companies (life business) for the last four months of 2024.
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31 December |
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