TAX CALENDAR
Cyprus Tax Key Dates 2026
What you need to know
Tax Calendar and obligations
Welcome to the essential Cyprus tax calendar for 2026 – your practical guide to staying organised, informed, and in control of your tax obligations throughout the year.
Designed to simplify an increasingly complex regulatory landscape, this calendar brings together all key deadlines and compliance requirements in one place. From income tax filings and VAT submissions to provisional tax payments, OSS reporting, and recurring monthly obligations such as PAYE, Social Insurance, and GHS contributions, it provides a clear roadmap for businesses and individuals alike.
Staying on track with tax deadlines supports efficient planning, helps avoid additional costs, and ensures smooth day-to-day operations. With the right visibility and structure, compliance becomes a manageable and predictable process rather than a last-minute challenge.
All tax returns are submitted electronically through the Cyprus Tax Portal (TFA), while payments can be completed conveniently via the JCC Smart or online banking within the applicable deadlines.
Disclaimer: The information provided is based on current legislation and may be subject to changes by the Cyprus Tax Authorities. It is intended for general guidance only and should not replace professional advice tailored to your specific tax and legal circumstances.
Tax Due Dates by month
End of each month throughout the year
- Payment of General Healthcare System (“GHS”) Contributions withheld on payments of dividends and interest made to Cyprus tax residents in the previous month.
- Payment of tax deducted from employees’ salary (PAYE) in the previous month.
- Payment of Social Insurance and General Healthcare System (“GHS”) Contributions deducted from employees’ emoluments or payments during the previous month.
By the 10th of the second month following the end of the quarter
(10 May 2026, 10 Aug 2026, 10 Nov 2026, 10 Feb 2027)- Submission of all intra-EU transactions.
By the 15th of the month
Monthly VIES
- Submission of VIES form for goods and services
31st of January
- Payment of Special Defence Contribution SDC & General Healthcare System (“GHS”) Contributions on deemed dividend distribution for the profits of the tax year 2023.
- Submission of the Deemed Dividend Distribution declaration (Form TD623) for the profits of the tax year 2023.
- Submission of the OSS and payment of the EU VAT due for the period 01/10/2025 – 31/12/2025. Only B2C sales within the EU (other than CY) are reported in OSS.
- OSS for the period
Oct – Dec 2025
One payment is made and the system allocates the payment to each Member State to which the company generates revenue.
10th of February
- VAT return for the period Oct – Dec 2025
If VAT liability arises from the VAT period (meaning that output VAT is more than the input VAT), the payment must be made by 10/02/2026. - Submission through TFA of the VAT return and payment of the VAT due for the period from 01/10/2025 until 31/12/2025.
30th of April
- OSS for the period Jan – Mar 2026
– Submission of the OSS and payment of the EU VAT due for the period 01/01/2026 – 31/03/2026.
Only B2C sales within the EU (other than CY) are reported in OSS. One payment is made, and the system allocates the payment to each Member State to which the company sells services.
– One payment is made, and the system allocates the payment to each Member State to which the company sells services. - Submission of the 2023 Corporate Income Tax Return (Form TD4) for companies & personal income tax return (Form TD1) for physical persons preparing audited financial statements, with or without an obligation to submit a Summary Information Table of related party transactions.
- Submission of the Summary Information Table of related party transactions for the tax year 2023.
10th of May
- VAT return for the period Jan – Mar 2026
If VAT liability arises from the VAT period (meaning that output VAT is more than the input VAT), the payment must be made by 10/05/2026. - Submission through TFA of the VAT return and payment of the VAT due for the period from 01/01/2026 until 31/03/2026.
31st of July
- OSS for the period Apr – Jun 2026
– One payment is made, and the system allocates the payment to each Member State to which the company sells services.
– Submission of the OSS and payment of the EU VAT due for the period 01/04/2026 – 30/06/2026. Only B2C sales within the EU (other than CY) are reported in OSS. - Submission of the 2026 provisional tax return and payment of the first instalment of provisional tax.
- Submission of the 2025 personal income tax return (Form TD1) for physical persons.-0
1st of August
- Electronic submission of the 2023 personal tax return by individuals and payment of the income tax liability (Form TD1)
- Submission of the 2024 provisional tax return and payment of the first instalment of provisional tax. This payment is made through the tax portal under payment codes 200 and 213 for self-employed individuals.
- Payment of tax balance for the previous year by employees and Individuals who do not submit audited/reviewed accounts but are obligated to issue invoices, receipts, etc.
10th of August
- Submission through TFA of the VAT return and payment of the VAT due for the period from 01/04/2026 until 30/06/2026.
- VAT return for the period Apr – Jun 2026
If VAT liability arises from the VAT period (meaning that output VAT is more than the input VAT), the payment must be made by 10/08/2026.
31st of October
- OSS for the period Jul – Sep 2026
One payment is made and the system allocates the payment to each Member State to which the company sells services - Submission of the OSS and payment of the EU VAT due for the period 01/07/2026 – 30/09/2026. Only B2C sales within the EU (other than CY) are reported in OSS.
10th of November
- VAT return for the period Jul – Sep 2026
If VAT liability arises from the VAT period (meaning that output VAT is more that the input VAT), the payment must be made by 10/11/2026. - Submission through TFA of the VAT return and payment of the VAT due for the period from 01/07/2026 until 30/09/2026.
30th of November
- Submission of the 2024 corporate income tax return (Form TD4) for companies & personal income tax return (Form TD1) for physical persons preparing audited financial statements, with or without an obligation to submit a Summary Information Table of related party transactions.
- Submission of the Summary Information Table of related party transactions for the tax year 2024.
31st of December
- Submission of the 2026 revised provisional tax return (if applicable) and payment of the second and last instalment of provisional tax.
Cyprus Tax Key Dates 2026
A Practical Guide for Businesses and Individuals. Download the Cyprus Tax Key Dates 2026 Guide. Track deadlines, VAT filings, and tax obligations to stay compliant and avoid penalties.
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