Tax and other submissions deadlines – 2025

WHEN OBLIGATION
End of each month
  • Electronic submission of employers’ return (TD7) and payment of tax deducted from employees’ salaries (PAYE) and GHS of 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 and payment of relevant SDC and GHS contributions.
31st January
  • Electronic submission of declaration of deemed dividend distribution (TD623) for 2022 and payment of relevant SDC and GHS contributions.
28th February
  • Electronic submission of the 2022 Summary Information Table (SIT) of related party transactions.
31st March
  • Electronic submission of the 2023 corporation tax return (TD4).
  • Electronic submission of the 2023 income tax return of individuals preparing audited financial statements (TD1).
31st May
  • Electronic submission of employer’s return (TD7) for salaries paid in 2024.
30th June 
  • Payment of special defence contribution (SDC) and GHS for the first half of 2025 on rents (where this was not withheld at source).
  • Payment of special defence contribution (SDC) and GHS for the first half of 2025 on dividends and interest originating outside Cyprus.
31st July
  • Submission of 2025 provisional tax estimation and payment of the first instalment.
  • Submission of 2024 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 2024 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 2024 final corporation tax using the self-assessment method.
  • Payment of 2024 personal income tax using the self-assessment method for self-employed individuals having audited financial statements.
30th November
  • Electronic submission of the 2023 Summary Information Table (SIT) of related party transactions.
31st December
  • Payment of second instalment of 2025 provisional tax.
  • Submission of revised 2025 provisional tax estimation.
  • Payment of special defence contribution (SDC) and GHS for the second half of 2025 on rents (where this was not withheld at source).
  • Payment of special defence contribution (SDC) and GHS for the second half of 2025 on dividends and interest originating outside Cyprus.