Tax and other submissions deadlines – 2023

WHEN OBLIGATION
End of each month
  • Payment of tax deducted from employees’ salaries (PAYE) during the previous month.
  • Payment of defence contribution (SDC) and GHS withheld from dividends, interest, or rents payments (when the tenant is a company, partnership, the state or local authority), paid to Cyprus tax residents in the previous month.
  • Payment of tax withheld on payments made to non-tax residents during the previous month.
  • Electronic submission of declaration of actual dividend distribution (TD603), if dividend was declared in the previous month.
31st January
  • Electronic submission of declaration of deemed dividend distribution (TD623) for the Year 2020.
31st March
  • Electronic submission of the 2021 corporation tax return (TD4).
  • Electronic submission of the 2021 income tax return of individuals preparing audited financial statements (TD1).
31st May
  • Electronic submission of employer’s return (TD7) for salaries paid in previous year.
30th June 
  • Payment of special defence contribution (SDC) and GHS for the first half of current year on rents (where this was not withheld at source).
  • Payment of special defence contribution (SDC) and GHS for the first half of current year on dividends and interest originating outside Cyprus.
  • Payment of Annual Levy €350 for 2023 to the registrar of Companies
31st July
  • Submission of current year provisional tax estimation and payment of the first instalment.
  • Submission of previous year personal income tax returns and payment of related tax for employees and pensioners (non-trading) individuals who do not prepare audited financial statements.
  • Submission of previous year personal income tax returns and payment of related tax for trading individuals who do not prepare audited financial statements.
1st August
  • Payment by companies of previous year final corporation tax using the self-assessment method.
  • Payment of previous year personal income tax using the self-assessment method for self-employed individuals having audited financial statements.
31st December
  • Payment of second instalment of current year provisional tax.
  • Submission of revised current year provisional tax estimation.
  • Payment of special defence contribution (SDC) and GHS for the second half of current year on rents (where this was not withheld at source).
  • Payment of special defence contribution (SDC) and GHS for the second half of current year on dividends and interest originating outside Cyprus.