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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
CategoryNews, Newsletters

2018税收日

日期 介绍
每月月底

(1-12月)

就员工上月工资支付预扣所得税
支付上月预扣分红特殊防卫供款或塞浦路斯税务居民应付的利息或租金
支付上月就向非塞浦路斯税务居民付款所预扣的税款
支付上月与员工报酬相关的社保供款
1月31日 提交2015税务年度的分红表
3月31日 公司以及编制经审计财务报表的公司及自然人提交2016年度的电子所得税申报单
4月30日 支付首期2018年保险公司(寿险)保费税款
6月30日 未编制经审计财务报表自然人支付通过自行评估所得出的2017税务年度税务余额
支付2018年上半年源于塞浦路斯之外地区的租金收入、分红收入或利息收入的特殊防卫供款
向公司注册局支付350欧元的2018年年度征费
7月31日 提交2017年雇主电子纳税申报单
提交2018年临时纳税申报单并支付首期税款
提交2017年总收入超过19.500欧元的赚取工资人士的电子所得税申报单
8月1日 编制经审计财务报表公司及人士支付通过自行评估所得出的2017年度税务余额
8月31日 支付第二期2018年保险公司(寿险)保费税款
9月30日 提交2017年收入超过19.500 欧元的未编制经审计财务报表人士的电子所得税申报单
12月31日 支付2018年临时税款的第二期和第三期,并提交2018年经修改临时纳税申报单(如必要)
支付2018年下半年源于塞浦路斯之外地区的租金收入、分红收入或利息收入的特殊防卫供款
支付第三期和最后一期2018年保险公司(寿险)保费税款
CategoryUncategorized