WHEN |
OBLIGATION |
End of each month |
- Payment of tax deducted from employees’ salaries (PAYE) during the previous month.
- Payment of defence contribution 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
|
31st January |
- Submission of declaration of deemed dividend distribution (TD623) for the Year 2019.
|
31st March
(deadline extended to 31st July) |
- Electronic submission of the 2020 corporation tax return (TD4).
- Electronic submission of the 2020 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 for the first half of current year on rents (where this was not withheld at source).
- Payment of special defence contribution for the first half of current year on dividends and interest originating outside Cyprus.
- Payment of Annual Levy €350 for 2022 to the registrar of Companies (deadline extended to 31st December)
|
31st July |
- Submission of current year provisional tax return 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.
- Payment of special defence contribution for the second half of current year on rents (where this was not withheld at source).
- Payment of special defence contribution for the second half of current year on dividends and interest originating outside Cyprus.
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