Date Description
End of each month

(Jan- Dec)

Payment of PAYE relating to employees’ salaries for the previous month
Payment of Special Defence Contribution withheld on dividends or interest or rent paid of Cyprus tax residents in the previous month
Payment of tax withheld on payments to non-Cyprus tax residents of the previous month
Payment of Social Insurance contributions relating to employees ‘remuneration of the previous month
31 January Submission of the deemed dividend distribution form for the tax year 2015
31 March Electronic submission of the Income Tax Return for 2016 tax year for companies and physical persons who prepare audited financial statements and companies
30 April Payment of the first instalment of the premium tax for insurance companies (life business) for 2018
30 June

 

Payment via self-assessment of any tax balance for the tax year 2017 for physical persons who do not prepare audited financial statements
Payment of Special Defence Contribution for the first semester of 2018 on rental income, dividend income or interest income from sources outside Cyprus
Payment to the Registrar of Companies of the 350 Euro annual levy of 2018
31 July Electronic submission of the Employers’ return for 2017
Submission of the 2018 provisional tax return and payment of the first instalment
Electronic submission of the 2017 Income Tax Return for salaried individuals whose gross income exceeds 19.500 Euro
1 August Payment of the 2017 tax balance via the self-assessment method for companies and individuals who prepare audited financial statements
31 August Payment of the second instalment of the premium tax for insurance companies (life business) for 2018
30 September Electronic submission of the 2017 Income Tax Return for individuals who do not prepare audited financial statements provided their income exceeds 19.500 Euro
31 December Payment of the second and last instalment of the 2018 provisional tax and submission of the 2018 revised provisional tax return (if needed)
Payment of Special Defence Contribution for the second semester of 2018 on rental income, dividend income or interest from sources outside Cyprus
Payment of the third and last instalment of the premium tax for insurance companies (life business) for 2018
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