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31/01 |
31/03 |
30/04 |
31/05 |
30/06 |
31/07 |
01/08 |
30/09 |
31/12 |
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Submission of declaration of deemed dividend distribution (TD 623) for the profits of 2019. |
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‘‘DAC6’’ Reporting deadline for Reportable Cross Border Arrangements (RCBAs) with triggering events for 25/06/2018 - 31/12/2021. |
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Electronic submission of corporation tax return for tax year 2020 (TD 4). |
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Electronic submission of 2020 tax return of physical persons preparing audited financial statements for 2020 (TD 1). |
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Payment of premium tax for life insurance companies 1st, 2nd & 3rd instalment for 2022 (TD 199). |
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Electronic submission of the 2021 employer’s return (TD 7). |
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Payment of special defence contribution for (SDS) & NHS of 2022 (semester) on rents if such tax is not withheld at source by tenant and on dividens or interest from sources outside Cyprus (TD 601). |
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Payment of Annual Levy €350 by Companies to the Registrar of Companies. |
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Electronic submission of 2021 personal tax returns of individuals and payment of income tax liability (TD 1). |
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Submission of the 2022 provisional tax return and payment of 1st & 2nd installment of tax (TD 5, TD 6). |
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Payment of 2021 final corporation tax under the self - assessment method and payment of personal income tax under the self-assessment method by individuals preparing audited financial statements (TD 158). |
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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 special defence contribution (SDS) withheld on payments of dividends, interest or rents when the tenant is a company, partnership, the state or local authority (TD 603/603/614). |
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Notes:
1. Tax Returns must be submitted electronically.
2. Tax payments can only be made electronically.
3. Revised tax returns can be submitted from tax year 2016 onwards, within 3 years from the submission deadline.
Interest & Penalties according to circumstances
as from 01/01/2020 - 31/12/2022 1,75%
as from 01/01/2018 - 31/12/2019 2%
as from 01/01/2017 - 31/012/2018 3,5%
as from 01/01/2015 - 31/12/2016 4%
as from 01/01/2014 - 31/12/2014 4,5%
01/01/2013 - 31/12/2006 4,75 - 9%
