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31/01 |
31/03 |
30/04 |
31/05 |
30/06 |
31/07 |
01/08 |
31/08 |
31/12 |
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Submission of declaration of deemed dividend distribution (TD 623) for the profits of 2020 and payment of SDC and NHS. |
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Electronic submission of the income tax return for tax year 2021 for companies (TD 4) |
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Electronic submission of income tax return of physical persons preparing audited financial statements for 2021 (TD 1). |
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Payment of premium tax for life insurance companies 1st, 2nd & 3rd instalment for 2023 (TD 199). |
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Electronic submission of the 2022 employer’s return (TD 7) |
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Payment of Special Defence Contribution (SDC) & NHS (if payment is made to Cyprus tax resident individual) of 2023 (semester) on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus (TD 604, 612, 613). |
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Payment of Annual Levy €350 by Companies to the Registrar of Companies for 2023. |
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Electronic submission of 2022 personal tax returns of individuals (employees and pensioners) and payment of income tax liability through tax portal (codes 200 & 2013). |
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Submission of the 2023 provisional tax return and payment of first and second installments of tax through tax portal (code 300). |
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Payment of 2022 final tax balance under the self - assessment method by companies and payment of personal income tax under the self-assessment method by individuals preparing audited financial statements through tax portal (code 300). |
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Payment of tax deducted from employees salary (PAYE) TD 61. |
By the end of each month for the previous month. |
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Payment of employee social security contributions and National Health System (NHS). |
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Payment of tax withheld in the preceding month on payments to non-Cyprus residents. |
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Notes:
1. Tax Returns can only be submitted electronically.
2. Tax payments can only be made electronically.
3. Revised tax returns can be submitted from tax year 2018 onwards, within 3 years from the submission deadline.
4. An administrative penalty of €100 or €200 (depending on the specific case), is imposed for late submission of a tax return.
Interest & Penalties according to circumstances
as from 01/01/2020 - 31/12/2022 1,75%
as from 01/01/2019 - 31/12/2019 2%
as from 01/01/2017 - 31/12/2018 3,5%
as from 01/01/2015 - 31/12/2016 4%
as from 01/01/2014 - 31/12/2014 4,5%
up to 31/12/2006 4,75 - 9%
