Tax and other submissions deadlines – 2022

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.