Tax Calendar

Yerly Tax obligations in cyprus

Tax Calendar and obligations.

The Cyprus tax annual obligations diary. All the tax due dates for companies, employees and self-employed individuals towards the Tax department.

Due date
Monthly
Payment of tax deducted from employees salary in the preceding month.
Payment of tax withheld in the preceding month on payments to non-Cyprus residents.
Payment of special contribution for defence withheld from dividends, interests or rents* paid the preceding month.


* Where the tenant is a company, a partnership, the government or a local authority. In this case there is an obligation of withholding the defence contribution.

January 31st
Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2017.
March 31st
Electronic submission of the corporation tax return (TD4) for the accounting year ending on 31 of December 2018.
Electronic submission of income tax (TD1) from persons who prepare audited financial statements for the year ending on 2018.
April 30th
Payment of the first tax instalment of the year from life insurance companies (first quarter).
June 30th
Last payment of income tax for 2019, form companies and physical persons (besides self-employed individuals not preparing audited financial statements)
Payment of special contribution for defence based on rent, dividends or interest from sources outside the Cyprus republic for the first six months of the current year.
July 31st
Electronic submission of the income tax returns (TD1) and payment of 2019 after tax self-assessment from employees and pensioners, whose incomes do not include income from trade, business, rents,dividends, interests or any other income related to trading goodwill.
Submission of the provisional income tax return and payment of the first instalment of 2020.
Electronic submission of employers for the total payroll of 2019 (TD7)
August 1st
Payment of 2019 final corporation tax under the self-assessment method.
Payment of 2019 personal income tax under the self- assessment method by self-employed individuals preparing audited financial statements.
Payment of the second tax instalment of the year from life insurance companies (second quarter).
September 30th
Electronic submission of personal tax returns for 2019, from self-employed individuals that are not required to prepare audited financial statements.
December 31st
Payment of the second and last instalment of provisional tax.
Payment of special tax contribution on rents, dividends or interests from sources outside Cyprus, for the last six months of 2019.
Payment of the third and last tax instalment of the year from life insurance companies (third quarter).

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